State & Local
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June 30, 2025
Oregon Transportation, Tax Package Dies At Session's End
An Oregon transportation funding proposal with billions of dollars in new taxes and fees died when the state Legislature adjourned for the year without passing the package, which had been championed by the state's governor.
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June 30, 2025
Ill. Court Refuses To Slash Corp. Center's $37M Valuation
Two Illinois office buildings and a parking facility were correctly valued at $37 million, a state appeals court ruled Monday, rejecting the property owner's claim that the state's tax board relied on inadmissible appraisal evidence.
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June 30, 2025
Florida To Eliminate Business Rent Tax
Florida will eliminate its business rent tax under budget-related legislation signed Monday by Republican Gov. Ron DeSantis.
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June 30, 2025
Michigan General Revenue Climbs $700M From Last Year
Michigan's general fund revenue from October through May beat last year's total by $700 million, the State Budget Office said Monday.
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June 30, 2025
NJ Senate Confirms Tax Agency's Top Official
The New Jersey state Senate unanimously confirmed Monday the acting director of the state's Division of Taxation as the agency's top official.
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June 30, 2025
Ariz. Boosts Personal Property Tax Exemption For Cos.
Arizona is boosting its personal property tax exemption for businesses and expanding other tax breaks under legislation signed by Gov. Katie Hobbs.
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June 30, 2025
Delaware Net Receipts Rise $151M From Last Year
Delaware's net receipts from July through May outpaced last fiscal year's total for that span by $151 million, according to the state Department of Finance.
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June 30, 2025
RI Allows Local Tax Amnesty Programs For Every 3 Years
Rhode Island authorized municipalities to establish local tax amnesty programs every three years to give people and businesses a chance to resolve outstanding property tax liabilities without accruing interest under legislation signed by the governor.
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June 30, 2025
Oregon SALT Cap Fix To Expire After Lawmakers Adjourn
Oregon's workaround of the federal cap on the income tax deduction for state and local taxes remains set to expire after this year after lawmakers adjourned the state legislative session without passing a measure to extend the fix.
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June 30, 2025
Maine General Revenues Beat Forecast By $36M
Maine's general fund revenue from July through May outpaced estimates by $36 million, according to a report by the state's Department of Administrative and Financial Services.
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June 30, 2025
Justices Pass On Free Speech Challenge To Ga. Strip Club Tax
The U.S. Supreme Court said Monday that it will not review a decision by Georgia's highest court that said a state tax on strip clubs that's used to fund efforts to address child trafficking does not violate the First Amendment.
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June 30, 2025
Justices Won't Review Taxing Of Power Plant On Tribal Land
The U.S. Supreme Court declined on Monday to hear a power company's claims that federal law protects a power plant it owns on tribal land in Arizona from property taxes.
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June 28, 2025
GOP Senators Pursue Vote On Wide-Ranging Budget Bill
The Senate was gearing up Saturday to vote on a sweeping Republican budget resolution that would permanently renew expiring tax rates and business breaks, dismantle dozens of clean energy incentives and slash healthcare spending.
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June 27, 2025
Senate Parliamentarian Cuts Key Tax Provisions In Budget
The Senate parliamentarian blocked key tax, healthcare and other provisions in the GOP's $3.8 trillion budget plan from qualifying for filibuster-proof votes on the Senate floor Friday, prompting Senate lawmakers to huddle with her behind closed doors into the evening.
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June 27, 2025
Alaska Authorizes Corp. Tax Credits For Child Care Donations
Alaska authorized corporate income tax credits for donations to child care facilities operated by employers for children of a taxpayer's employees under a bill signed by the governor.
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June 27, 2025
Maine Adopts Sourcing Rule Without 'Ambiguous' Wording
Maine adopted a clarification to its rule on sourcing business receipts from services, keeping updated language on recordkeeping but eliminating a proposal sourcing receipts to where they are "acquired or experienced" after groups warned the language was "ambiguous."
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June 27, 2025
Mass. Justices Pass On Tech Founder's $4.7M Stock Tax Fight
Massachusetts' top court turned away a nonresident couple's appeal of a judgment finding them liable for state taxes on a $4.7 million capital gain from the sale of stock in a technology company one of them co-founded in the state.
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June 27, 2025
Nelson Mullins Looks To Beat The Opportunity Zone Curve
As Congress debates President Donald Trump's budget bill, which would extend the opportunity zone program started in his Tax Cuts and Jobs Act of 2017, Nelson Mullins has ramped up the firm's practice in anticipation of a steady flow of investment work there, one of the group's leaders told Law360 Real Estate Authority.
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June 27, 2025
Virginia Medical Lab Denied Sales Tax Break For Reagents
An operator of medical diagnostic laboratories in Virginia was correctly denied a refund of sales and use taxes on its purchases of reagents used for analysis of blood and urine samples, the Virginia Tax Commissioner said.
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June 27, 2025
SC Revenue Through May Jumps $1B From Last Year
South Carolina's gross general revenue collection from July through May outpaced the total for the same period last fiscal year by roughly $1 billion, according to a report by the state Board of Economic Advisors.
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June 27, 2025
Taxation With Representation: Weil, Freshfields, Sidley Austin
In this week's Taxation With Representation, Spectris backs a takeover offer from Advent, C&S Wholesale Grocers acquires SpartanNash, NBA team owners approve the sale of the Minnesota Timberwolves and Lynx to a consortium led by former limited partners Marc Lore and Alex Rodriguez, and Illumina Inc. acquires SomaLogic from Standard BioTools.
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June 26, 2025
La. Court Upholds Tax Refund For Medication Purchases
A medical care company's purchases of prescription drugs are exempt from Louisiana sales and use tax under the Medicare exclusion, a state appeals panel ruled, affirming a board ruling that upheld a nearly $90,000 refund of New Orleans taxes paid.
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June 26, 2025
Wash. Panel Presses Co. On Whether It's A Manufacturer
A Washington state appellate panel had questions Thursday for a medical technology company challenging a trial court finding that it remained a manufacturer and was not entitled to favorable tax treatment despite spinning off an entity for that purpose.
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June 26, 2025
NJ Senate Panel Advances Nomination For Tax Director
The acting director of New Jersey's Division of Taxation moved a step closer to being confirmed as the agency's leader Thursday, as the state Senate Judiciary Committee advanced her nomination to the Senate floor.
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June 26, 2025
Mich. Nature Center Ineligible For Tax Break During Repairs
A nature center in Michigan lost its eligibility for a property tax exemption when it was closed to the public to repair damage to its trails, the state's Tax Tribunal ruled.
Expert Analysis
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.