State & Local
-
November 05, 2025
Ala. Lays Out State's Alignment With Federal Tax Changes
Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.
-
November 05, 2025
Mich. Justices Probe Nationwide's Combined Tax Filing Win
Two Michigan Supreme Court justices questioned Wednesday whether the state's tax statutes governing insurance companies exclude key phrases that would allow Nationwide entities to file as a unitary group that can share credits among its members.
-
November 05, 2025
Justices Skeptical About Trump's Emergency Tariff Authority
Several U.S. Supreme Court justices asked the government to defend why well-established judicial doctrines shouldn't limit President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act during oral arguments Wednesday, casting doubt on whether they believe the law provides that kind of authority.
-
November 05, 2025
NJ Panel Unsure Businessman's Threats Broke Law
A New Jersey appellate panel on Wednesday appeared skeptical that the sprawling racketeering indictment against Garden State businessman George E. Norcross was improperly dismissed, asking the state in its bid to revive the case how the power broker's alleged threats outlined in its 111-page indictment were unlawful.
-
November 05, 2025
Ore. Tax Court Denies Deductions For Hawaii Condo
An Oregon couple with a construction-related S corporation were correctly denied most of the income tax deductions they claimed related to work in Hawaii, including a portion of the costs of a condominium rental, the state tax court ruled.
-
November 05, 2025
Texas Voters Back Increase To Biz Property Tax Exemption
Texas voters backed a constitutional amendment increasing the state's business property tax exemption as well as a proposal barring taxes on capital gains and securities transactions, according to unofficial election results from the secretary of state's office.
-
November 05, 2025
NH Receipts Trail Estimates By $29M Through Oct.
New Hampshire's total receipts from July through October trailed forecasts by $29 million, according to the state Department of Administrative Services.
-
November 05, 2025
Kansas Tax Collection Through Oct. Beat Estimate By $103M
Kansas' general fund receipts from July through October exceeded estimates by $103 million, according to the state Division of the Budget.
-
November 05, 2025
Iowa Total Receipts Through October Down $483M
Iowa's total receipts from July through October fell $483 million compared to the same period last fiscal year, according to the state Department of Management.
-
November 05, 2025
Colo. Voters Boost High-Earner Tax For School Meals
Colorado voters approved ballot measures to raise income taxes on high earners to support the state's free school meals program and to let the state keep excess revenue already collected.
-
November 05, 2025
NY Bill Would Nix Mobile Telecom Services Sales, Excise Tax
New York would eliminate state sales and compensating use tax and state excise tax on mobile telecommunication services and authorize local governments to eliminate their portion of sales and use tax for such services under a bill introduced in the state Assembly.
-
November 04, 2025
DC Council OKs Income Tax On Overtime, Tips
Washington, D.C., would apply its local income tax to overtime and tipped income and eliminate two business tax breaks under emergency legislation approved by the district council Tuesday to decouple elements of local law from federal tax code.
-
November 04, 2025
3M Ruling Highlights Loper Bright's Reach In Axing Tax Regs
A U.S. Supreme Court ruling that gutted deference to agencies took center stage in the Eighth Circuit's recent decision that backed 3M's challenge to transfer pricing rules, signaling the strict statutory analysis that courts may now apply to tax regulations.
-
November 04, 2025
Calif. OTA Denies Claim For Higher Tax Basis On Home Sale
Two California residents did not provide enough evidence to show they merited a tax basis in a house they sold beyond what the tax agency allowed, the state Office of Tax Appeals ruled.
-
November 04, 2025
Ark. Revenue Through October Exceeds Forecast By $91M
Arkansas' total revenue collection from July through October outperformed estimates by $91 million, the state Department of Finance and Administration reported Tuesday.
-
November 04, 2025
Ohio Board Bumps Apartment Building's Value
An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.
-
November 04, 2025
Calif. OTA Upholds Co.'s Late Penalty Assessments
Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled.
-
November 04, 2025
Ore. Can Use Revised Argument In Apple Refund, Court Says
The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.
-
November 04, 2025
Texas General Revenue Up 0.5% From Last Year
Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.
-
November 04, 2025
W.Va. Revenue Through October Beat Estimates By $103M
West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.
-
November 04, 2025
Ill. Senate Measure Would Urge Alignment With Fed. Tax Law
Illinois lawmakers would urge Democratic Gov. JB Pritzker not to decouple the state's tax policy from tax changes contained in the federal budget law enacted in July under a resolution filed in the state Senate.
-
November 03, 2025
Insurance Law Firm's Bid For $600K Biz Tax Refund Flops
Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.
-
November 03, 2025
State & Local Tax Takeaways From October
From continued interest on several fronts in taxing digital products to New York City's proposed regulations for aligning with the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections, October was a busy month in state and local tax. Here, Law360 looks at these and other highlights from the past month.
-
November 03, 2025
Mo. Overpayment Refund Law Burdens Tax Dept., Report Says
A change in Missouri law that allowed taxpayers an additional seven years to claim refunds of overpaid sales and use taxes has created administrative burdens for the state Department of Revenue while an increase in overpayments has occurred, the state auditor said in a report.
-
November 03, 2025
Calif. Co. Owes Sales Tax On $8.7M Purchase, OTA Says
A California flooring company owes sales tax on $8.7 million in unreported purchases, the state Office of Tax Appeals said in a ruling released Monday, saying the state's tax administration correctly calculated the purchase amount.
Expert Analysis
-
NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
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.
-
How Attorneys Can Break Free From Career Enmeshment
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.
-
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.
-
Judicial Committee Best Venue For Litigation Funding Rules
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.
-
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.
-
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.
-
Home Canning Makes Me A Better Lawyer
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.
-
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.
-
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.
-
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.
-
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.
-
State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
-
8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.