State & Local

  • July 02, 2025

    Top Federal Tax Policies Of 2025: Midyear Report

    At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.

  • July 02, 2025

    Okla. Justices Say Tribal Citizen Must Pay State Income Taxes

    Oklahoma's high court upheld a decision to deny a state tax-exempt status for a member of the Muscogee (Creek) Nation, saying that a 2020 U.S. Supreme Court decision affirming the boundaries of the tribe's reservation does not apply in the dispute.

  • July 02, 2025

    Mich. House Bills Seek Biodiesel Income Tax Credits

    Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives.

  • July 02, 2025

    La. Reverts To Former Tax Rule For Drop Shipment Sourcing

    Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.

  • July 02, 2025

    Arizona Broadens Charitable Donations Income Tax Credit

    Arizona will expand the scope of services performed by certain charitable organizations that qualify for donations eligible for state tax credits under legislation signed by Democratic Gov. Katie Hobbs.

  • July 02, 2025

    Texas Revenues Through June Up 2.5% From Last Year

    Texas' net revenues from September through June were 2.5% higher than last year for the same period, the state comptroller reported.

  • July 02, 2025

    The Funniest Moments Of The Supreme Court's Term

    After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.

  • July 02, 2025

    W.Va. Fiscal 2025 Revenues Beat Forecast By $255 Million

    West Virginia's revenue collection throughout fiscal year 2025 outpaced forecasts by $255 million, according to a preliminary report by the State Budget Office.

  • July 02, 2025

    RI To Let Cities Exceed Tax Levy Cap For Eligible New Homes

    Rhode Island will allow municipalities to exceed a statutory cap on annual property tax increases for the construction of qualifying residential property under a bill signed by the governor.

  • July 02, 2025

    Md. Authorizing Payment Program For Incarcerated Taxpayers

    Currently or formerly incarcerated Maryland taxpayers may be eligible for installment plans to satisfy their state tax liabilities under a program mandated in recent legislation, the state comptroller said.

  • July 01, 2025

    The Sharpest Dissents From The Supreme Court Term

    The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.

  • July 01, 2025

    Justices Face Busy Summer After Nixing Universal Injunctions

    The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.

  • July 01, 2025

    Calif. Ups Film Tax Break, Requires Single Factor For Banks

    California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed by Democratic Gov. Gavin Newsom.

  • July 01, 2025

    NJ Sen. OKs Awards For Tax Tip-Offs In Construction Industry

    New Jersey would authorize the provision of monetary awards to whistleblowers who report state tax law violations by construction industry employers under a bill unanimously approved by the state Senate.

  • July 01, 2025

    Ga. Revenue Chief Picked To Head State's New Tax Court

    Georgia's revenue commissioner was nominated by Republican Gov. Brian Kemp on Tuesday to serve as chief judge of the state's newly created tax court.

  • July 01, 2025

    Hawaii Justices Fault Tax Form, Restore Pair's Energy Credit

    The Hawaii Department of Taxation misinterpreted the state's renewable energy tax credit statute when it prescribed a form requiring an inapplicable election, the state Supreme Court ruled, saying the agency improperly cut a couple's credit amount for failing to make the correct election.

  • July 01, 2025

    Wis. Budget Deadlock Breaks With Deal On $1.3B In Tax Cuts

    Wisconsin's Democratic governor announced a tentative agreement with Republican lawmakers on the state's biennial budget that sets out $1.3 billion in tax relief, according to a statement released Tuesday.

  • July 01, 2025

    Ohio Will Move To Flat Income Tax Rate

    Ohio will move to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan signed by Gov. Mark DeWine.

  • July 01, 2025

    Colo. Says No 911 Charge On Unlimited Wireless Minutes

    The unlimited voice minutes in a company's prepaid phone plans do not meet Colorado's definition of prepaid wireless telecommunications service and are not subject to a 911 charge and other costs imposed on such services, the state tax department said.

  • July 01, 2025

    Md. Outlines Data Sales Tax Duties For Multistate Buyers

    Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.

  • July 01, 2025

    Colo. Says Gun Tax Not Marketplace Facilitator's To Collect

    A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.

  • July 01, 2025

    Ariz. Revenue Collection Beats Forecast By $189M

    Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.

  • July 01, 2025

    Senate Passes GOP Budget Bill With Revised Tax Provisions

    Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.

  • June 30, 2025

    Conn. Expects Corporate Tax Changes To Raise Almost $350M

    Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.

  • June 30, 2025

    Senate Inches Toward Vote On $3.8 Trillion Budget Bill

    The Senate underwent a marathon series of votes Monday on amendments to Republicans' mammoth $3.8 trillion budget bill as the chamber made slow progress toward a final vote on the legislation whose outcome remained uncertain.

Expert Analysis

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

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