State & Local
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October 24, 2025
Tax Pros Expect No IRS Word Soon On 'Friendly Doctor' Deals
The tax treatment of private equity investments in medical firms and other professional practices remains unresolved as the Internal Revenue Service delays updates to long-awaited consolidated return regulations and focuses instead on implementing the new 2025 Republican budget law, tax experts said Friday.
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October 24, 2025
Calif. Groups Push Billionaire Tax To Offset Federal Cuts
A tax on the wealthiest Californians is once again on the table in the nation's largest state, this time via a proposal for a voter referendum.
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October 24, 2025
Bank Director Owes NY Tax On Pa. Remote Work In Pandemic
A managing director at the Bank of Montreal's New York office who worked remotely from Pennsylvania in 2020 due to the COVID-19 pandemic was still subject to New York tax, the state's Tax Appeals Tribunal ruled.
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October 24, 2025
Md. Office Building Valuation Cut In Half By Tax Court
A Maryland office building was overvalued at roughly $40 million in tax years 2023 and 2024, the state tax court found, agreeing with an income analysis presented by the property owner that its value should be reduced by half.
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October 24, 2025
Minn. Justices Urged To Uphold Indirect Audit Of Liquor Seller
An indirect audit of a liquor retailer correctly determined its taxable sales, the Minnesota revenue commissioner told the state Supreme Court, urging it to uphold a state tax court decision and a $639,000 assessment spanning six years.
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October 24, 2025
Trump Ends Canada Trade Talks Over Ontario's Reagan Ad
President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.
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October 24, 2025
Pa. Court Nixes Property Owner's Additional Refund Request
The Pennsylvania Commonweath Court cannot grant a property owner an additional property tax refund after a school district was required to recalculate one county's tax burden because issues of material fact remain in the case, the court said.
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October 24, 2025
Taxation With Representation: Latham, Wachtell, Gibson Dunn
In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.
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October 24, 2025
Mass. Appeals Court Finds No Evidence To Drop Home's Value
A Massachusetts homeowner failed to show that a local assessor overvalued his property and made procedural errors, the state appeals court ruled Friday, upholding his property's value.
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October 23, 2025
Ex-Mich. Speaker Aide Cops To Embezzlement, Will Testify
A former top staffer for former Michigan House Speaker Lee Chatfield pled guilty to embezzling from a political nonprofit while working for the state and, as part of a plea deal, has agreed to provide "truthful testimony in future hearings," according to an announcement made Thursday.
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October 23, 2025
Mass. Tax Break Bill For Urban Farms Advances
Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.
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October 23, 2025
Mass. Panel Advances Limit On Tax Break For Green Energy
Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.
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October 23, 2025
Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan
Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.
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October 23, 2025
NY Couple Fail To Show Domicile Change, Tribunal Affirms
A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.
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October 23, 2025
La. Revenue Dept. Outlines Tax Rules For Transportation Fees
Transportation charges typically incur Louisiana state sales and use tax if they are applied to transactions involving goods or digital products that are taxable, the state Department of Revenue said in a bulletin.
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October 23, 2025
Ill. House Measure Seeks Tax On Incomes Over $1M
Illinois would propose an amendment to the state constitution to impose an additional income tax equal to 3% of a person's net income above $1 million under a joint resolution filed in the state House of Representatives.
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October 23, 2025
Colo. Revenues In September Rise $30M From Last Year
Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.
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October 22, 2025
Banks Want Ill. Fee Law Block Extended To Card Networks
Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.
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October 22, 2025
Partnership Tax Sourcing Guidelines Unveiled By MTC Group
The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.
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October 22, 2025
SC Counties Can Fund Works With Future Sales Tax Revenue
South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.
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October 22, 2025
Challenge To Calif. Apportionment Change Stalled By Court
Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.
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October 22, 2025
Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund
A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.
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October 22, 2025
Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill
Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.
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October 22, 2025
COST Urges Ky. Justices To Reject Walgreens' Tax Valuations
Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.
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October 22, 2025
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
Expert Analysis
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
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In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
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Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
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The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
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Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.