State & Local
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November 14, 2025
Va. General Revenue Collection Through Oct. Up $509M
Virginia's general fund revenue from July through October grew $509 million from last year, according to a state Department of Accounts report released Friday.
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November 14, 2025
NY Tax Collection Through October Beats Last Year By $5.2B
New York's tax collection from April through October outpaced the same period last year by $5.2 billion, according to the state Department of Taxation and Finance.
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November 13, 2025
Wash. Court Backs Tax Dept. In $500K Tax Refund Dispute
A Washington property management company did not merit an exclusion from state gross income for payments to onsite employees, a state appeals court panel ruled, upholding a trial court decision and denying a nearly $500,000 refund bid.
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November 13, 2025
Pa. Decouples From Fed. Corporate Tax Breaks In Budget
Pennsylvania decoupled from new federal tax breaks for research and experimentation costs and interest expenses under fiscal year 2026 budget legislation approved by Gov. Josh Shapiro that is expected to save the state about $1 billion in tax revenue.
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November 13, 2025
Mass. Power Facility Due $2.7M Property Tax Abatement
A Massachusetts hydroelectric facility was overvalued by as much as $125 million by local assessors, the state Appellate Tax Board said in a decision released Thursday, ordering abatements topping $2.7 million.
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November 13, 2025
Hawaiian Airlines Loses Appeal Over $1.6M Tax On Jet Parts
Hawaiian Airlines can't claim a nearly $1.6 million excise tax exemption on jet parts it purchased from Boeing, a Hawaii appeals court ruled, finding the parts don't qualify for a servicing or maintenance tax break.
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November 13, 2025
High Court's Tariff Ruling May Trigger Refunds, Reimposition
Importers are being advised to prepare for potential refunds in the event the U.S. Supreme Court rules President Donald Trump's emergency tariffs are unlawful, leaving questions about how a refund process might play out and whether the duties would be reimposed.
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November 13, 2025
Seaport Developer, Mass. Spar Over $15M Brownfields Credit
The developer of the Echelon Seaport luxury residential complex in Boston's Seaport District and the Massachusetts Department of Revenue have each made their case for a pretrial win in a long-running dispute over a tax credit for an environmental cleanup.
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November 13, 2025
Oregon Court Upholds $119M Value Of Office Building
The owner of an Oregon office building, one of three contiguous structures serving as a corporate campus, did not show sufficient evidence to change the assessment of a local assessor, the state tax court said in upholding a $119 million valuation.
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November 13, 2025
MVP: Kirkland's Adam Kool
Adam Kool, a tax partner at Kirkland & Ellis LLP, spent the past year advising on high-profile, industry-transforming transactions. Kool's work on AbbVie's $63 billion acquisition of the pharmaceutical giant Allergan, GTCR's pending $24.25 billion sale of global payment processing company Worldpay and other billion-dollar transactions has earned him a spot as one of the 2025 Law360 Tax MVPs.
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November 13, 2025
Mass. Board Won't Limit Condo Value For Co-Op Member
A Boston condominium owned by a cooperative was correctly assessed, a Massachusetts panel ruled in a decision released Thursday, declining to reduce the tax valuation to the amount the co-op's remaining shareholder said she could receive for her shares.
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November 13, 2025
'Antiquated' Mass. Condo Unit Overvalued, Tax Board Says
A standalone condominium unit in Massachusetts was overvalued, the state Appellate Tax Board said in a decision released Thursday, agreeing with the owners that the property lacked the updates of those used for value comparisons by the local assessor.
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November 13, 2025
Ky. Revenue Through Oct. Drops $114M From Last Year
Kentucky's general fund revenue from July through October lagged behind the amount collected in the same period last year by $114 million, according to the state budget director's office.
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November 13, 2025
Ohio Lawmakers OK Property Tax Valuation Process Changes
Ohio would make changes to its process for adjusting proposed property values for tax purposes under a bill unanimously approved by state lawmakers and headed to Gov. Mike DeWine.
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November 13, 2025
Utah General Revenue Collection Through Sept. Up $109M
Utah's general fund revenue collection from July through September outperformed the same period last year by $109 million, according to the State Tax Commission.
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November 13, 2025
In-House Tax Controversy Director Joins Miller & Chevalier
The former director of tax controversy at Cleveland, Ohio-based real estate company GBX Group LLC has moved to Miller & Chevalier Chtd.'s Washington, D.C., office, where she'll continue working on a range of tax-related matters.
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November 12, 2025
Illinois Court Says Tax Board Overstepped In Appeal Dismissal
The Illinois Property Tax Appeal Board exceeded its statutory authority when it decided to sanction a commercial property owner by dismissing two tax appeals over the property, a state appellate panel said Wednesday.
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November 12, 2025
Colo. Gov. Pitches $51B Budget With No Tax Hikes
Colorado would boost its state spending by 5.6% in the next fiscal year, to nearly $51 billion, while holding the line on taxes under a budget pitched Wednesday by Gov. Jared Polis, who also called for adjustments to electric vehicle credits and long-term Medicaid spending
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November 12, 2025
Bank Of America Freed From $5M Fla. Tax On Loan Refinances
Bank of America is entitled to a roughly $5.1 million refund of Florida documentary stamp tax and intangible tax paid on refinanced mortgages, a state appeals court ruled Wednesday, saying the taxes didn't apply to portions of the loans that paid off the original mortgages.
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November 12, 2025
Geico Loses Bid To Dismiss $70M SC Tax Collection Suit
A nonprofit representing South Carolina's 271 incorporated municipalities can continue to pursue its claims that Geico failed to fully pay certain municipalities nearly $70 million in business license taxes and penalties, a South Carolina federal court ruled Wednesday, rejecting the company's position that the nonprofit lacks such tax collection authority.
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November 12, 2025
MVP: Eversheds Sutherland's Maria Todorova
Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.
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November 12, 2025
Idaho Revenues Trail Estimate by $103M
Idaho's general fund revenue from July through October underperformed estimates by $103 million, according to the state Division of Financial Management.
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November 12, 2025
Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery
The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.
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November 12, 2025
Fla. Net Revenue Through Sept. Tops Estimate By $86M
Florida's net tax revenue from July through September surpassed an estimate by $86 million, the state Department of Revenue said in report Wednesday.
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November 12, 2025
Calif. Revenue Through Oct. Beats Estimate By $6.3B
California's general fund revenues from July through October outpaced estimates by $6.3 billion, according to the state Office of the Controller.
Expert Analysis
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Power To The Paralegals: The Value Of Unified State Licensing
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.
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10 Soft Skills Every GC Should Master
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.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
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.
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Tracking The Evolution In Litigation Finance
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.
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Tax Takeaways From Georgia's 2025 Legislative Session
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.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
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.
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Cookies, Cribs, Curiousness: SALT In Review
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.
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A Cold War-Era History Lesson On Due Process
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.
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How BigLaw Executive Orders May Affect Smaller Firms
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.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
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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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.