State & Local

  • October 20, 2025

    Ohio Bill Floats County Panels To Streamline Tax Operations

    Ohio would direct counties to establish committees to evaluate and improve the efficiency of local taxing entities' operations under a bill introduced in the state House of Representatives.

  • October 17, 2025

    Trump Orders Truck Tariffs, Expands Auto Rebate Program

    President Donald Trump signed an executive order Friday to begin anticipated tariffs on heavy and medium trucks on Nov. 1, while expanding a program that domestic auto manufacturers are already utilizing for rebates to existing tariffs on auto vehicles.

  • October 17, 2025

    NYC Pitches Following MTC Position On Internet Activities

    New York City would follow the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections against income taxes under regulations proposed by the city's tax agency.

  • October 17, 2025

    Chicago Mayor Pitches 'Head Tax' Revival, Other Changes

    Chicago's mayor has floated a host of tax increases and changes in his budget presentation, including a tax on social media companies and a revival of a city fee based on the number of a company's employees, sometimes referred to as a head tax.

  • October 17, 2025

    Georgia Justices Affirm Stormwater Charge Is Fee, Not Tax

    A stormwater utility charge levied by a local government in Georgia is a fee, not a tax, the state Supreme Court said, upholding a trial court's finding that the charge did not violate the state constitution's uniformity provision on property taxation.

  • October 17, 2025

    Ill. Sen. Bill Would Make Pass-Through Entity Tax Permanent

    Illinois would make its elective pass-through entity tax available to eligible taxpayers on a permanent basis under a bill introduced in the state Senate.

  • October 17, 2025

    Electronic Co. Tells Justices Trump Tariffs Are The Emergency

    Emergency tariffs imposed by President Donald Trump are creating extraordinary economic threats under a law that was intended to protect U.S. retailers from such harm, a Virginia-based electronics company told the U.S. Supreme Court on Friday.

  • October 17, 2025

    Taxation With Representation: Latham, Kirkland, Wachtell

    In this week's Taxation With Representation, the Artificial Intelligence Infrastructure Partnership, MGX, and BlackRock's Global Infrastructure Partners acquire Aligned Data Centers from Macquarie Asset Management and co-investors; Rayonier Inc. and PotlatchDeltic Corp. merge to create a timber and wood products giant; and a Lone Star Funds affiliate acquires industrial processing equipment provider Hillenbrand Inc.

  • October 16, 2025

    MTA Wants Truckers' Congestion Pricing Suit Tossed

    New York officials have told a Manhattan federal judge that an amended lawsuit alleging congestion pricing tolls wrongfully discriminate against commercial truckers still doesn't offer any new facts suggesting the tolls are unreasonable or violate federal law, so the lawsuit should be tossed for good.

  • October 16, 2025

    China's Crackdown On Rare Earth Minerals Spooks Importers

    In the latest trade salvo between the U.S. and China, stricter Chinese export controls on critical earth minerals that many U.S. manufacturers rely on are causing concern for businesses, which may have difficulty diversifying supply chains for the rare materials.

  • October 16, 2025

    NJ Tax Revenue In September Rises By $219M

    New Jersey's September revenue collections exceeded last year's figures for the month by 4.4%, or $219 million, according to a report by the state Department of the Treasury.

  • October 16, 2025

    Mass. Seasonal Community Leaders Plug Real Estate Tax Bills

    Massachusetts locations designated as seasonal communities would have new revenue options, including a local-option real estate transfer tax, to fund affordable housing efforts under legislation pitched by local leaders to a legislative panel.

  • October 16, 2025

    Mass. Board Upholds Tax Value Of Boston Home

    A Boston property owner failed to prove that the city overassessed her four-bedroom, 2,900-square-foot home, the state's Appellate Tax Board said, finding the city's assessment of $724,000 for the 2022 tax year was reasonable.

  • October 16, 2025

    Justices Urged To Hear Mich. Tax Foreclosure Case

    A property owner has asked the U.S. Supreme Court to weigh in on her case alleging a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale, arguing the justices should settle a conflict among circuits and calling the state's process to claim such proceeds too restrictive.

  • October 16, 2025

    Mich. Tribunal Denies Religious Tax Break For Rental Property

    A Michigan town correctly revoked a religious tax exemption for a property rented out through short-term rental platforms, the state Tax Tribunal ruled, adding that there was no evidence that Christian activities held on the property reflected the property owner's faith.

  • October 16, 2025

    NY Enacts Property Tax Breaks For Some Developments

    New York will create a property tax exemption for some residential property transferred to low-income households and expand a property tax exemption for redeveloped family homes under bills signed by Democratic Gov. Kathy Hochul on Oct. 16.

  • October 16, 2025

    Mass. Board Reduces Condo Value For Its Street Proximity

    A Massachusetts condominium unit with a desirable view was overvalued by a local assessor, a state panel said, agreeing with the owner that its location close to a street was a detriment to its value.

  • October 16, 2025

    Mass. Tax Board Reduces Condo's Fair Cash Value

    A Massachusetts condominium's value should be lowered because the trust that owns the property proved that the property was less updated and smaller compared with similar properties, the state tax board ruled. 

  • October 16, 2025

    Utah Authorizes Local Sales, Use Tax For Emergency Services

    Utah authorized qualifying political subdivisions to impose a sales and use tax of up to 1% to fund emergency services under a bill signed by the governor.

  • October 15, 2025

    Md. May Not Enforce Pass-Through Provision In Digital Ad Tax

    Maryland is permanently barred from enforcing a provision in the state's digital advertising tax that prevents tech companies from directly passing the amount of tax through to customers, according to an order released Wednesday by a federal district judge.

  • October 15, 2025

    Colo. Plan For High-Earner Tax Hike Stalled By Board

    A proposed Colorado ballot measure to boost income tax rates on high earners while lowering them for most other taxpayers to raise additional revenue addressed more than a single subject, violating state law, a state board said Wednesday.

  • October 15, 2025

    Colo. Board Advances Proposals To Expand TABOR

    Colorado would apply its Taxpayer Bill of Rights to fees raising at least $100 million over five years and for tax expansions under voter initiatives proposed for the state's 2026 ballot and advanced by a state panel Wednesday.

  • October 15, 2025

    Calif. Gov. Vetoes More Film Tax Credit Data Collection

    California Gov. Gavin Newsom vetoed a bill that would have required the state Film Commission to collect additional data from productions receiving film tax credits, address noncompliance with data collection requirements and publish an annual report on the collected data.

  • October 15, 2025

    Colo. Income Tax Cut Ballot Proposal Advanced By Board

    Colorado would reduce its flat income tax rate by one percentage point under a proposed 2026 ballot measure advanced Wednesday by a state board.

  • October 15, 2025

    Morgan Lewis Adds Ex-IRS Special Counsel As DC Partner

    A former special counsel at the Internal Revenue Service's chief counsel's office has moved to Morgan Lewis & Bockius LLP's tax-exempt organizations team, where he'll continue working on issues related to charitable giving groups and other organizations.

Expert Analysis

  • State Of The States' AI Legal Ethics Landscape

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    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

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    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.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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