State & Local
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October 03, 2025
Some Longtime Legal Blogs Go Quiet As Platform Shuts Down
When the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits.
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October 03, 2025
Waste Hauler Denied Ohio Sales Tax Break For Fuel
Trash and recycling collector Republic Services' purchases of fuel to power its trucks' equipment don't qualify for a sales tax exemption extended to items attached to or incorporated in motor vehicles, the Ohio Board of Tax Appeals said Friday.
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October 03, 2025
Justices To Weigh Compensation In Tax-Foreclosure Sale
The U.S. Supreme Court agreed Friday to take up a case contending that a deceased homeowner's estate was denied its constitutionally owed compensation when a Michigan county sold a tax-foreclosed property at a fraction of its fair market value.
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October 03, 2025
Texas Net Revenues Down 2.8% From Last Year
Texas net general revenue collection in September fell 2.8% from the same month last year, the state comptroller's office reported.
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October 03, 2025
Alabama's Annual Tax Revenues Increase By $443M
Alabama's general revenue fund collection in the 2024-2025 fiscal year beat the previous year's total by $443 million, the state Department of Revenue reported.
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October 03, 2025
Taxation With Representation: Kirkland, Paul Weiss, Cravath
In this week's Taxation With Representation, video game maker Electronic Arts agrees to be acquired by the Saudi Arabia Public Investment Fund, Silver Lake and Affinity Partners; online mortgage giant Rocket closes its acquisition of rival Mr. Cooper Group; and Berkshire Hathaway acquires international energy company Occidental's chemical business.
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October 03, 2025
Iowa Total Receipts Through Sept. Down $454M
Iowa's total receipts from July through September lagged behind the total for the same period last year by $454 million, the state's Department of Management said.
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October 02, 2025
Calif. Aligns With Fed. Energy Credit Laws, Other Tax Changes
California conformed its tax laws with federal statutes on renewable energy tax credits and with other Internal Revenue Code provisions enacted over the last decade under a pair of bills signed by Democratic Gov. Gavin Newsom.
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October 02, 2025
Ala. Tribunal Nixes Package Stores' Sales Tax Liability
The owner of a package store business doesn't owe an assessed tax liability after proving through sales records that he remitted tax on the company's sales, the Alabama Tax Tribunal ruled.
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October 02, 2025
Ohio Group Urges Changes To Mitigate Rising Property Taxes
An Ohio group commissioned by the state governor to study state property taxes suggested that legislators approve a bill that would allow localities special residential zones where homeowners can be partially exempt from property taxes, along with setting limits for the zones.
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October 02, 2025
Texas AG Blocks 4 Cities' Property Tax Hikes
Four Texas cities must shelve property tax increases after having failed to comply with a new state law, the state's attorney general ordered Thursday, saying they must raise taxes only enough to maintain the previous year's amount of revenue.
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October 02, 2025
Calif. Law Updates Rules For Tax-Defaulted Property Sales
California has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt.
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October 02, 2025
Wis. Bill Seeks Awards For Tax Tip-Offs In Construction Biz
Wisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating state tax laws under a bill introduced in the state Assembly.
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October 02, 2025
Vt. Revenue Through Aug. Grows By $18M
Vermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration.
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October 02, 2025
W.Va. Revenue Through Sept. Beats Forecast By $61M
West Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday.
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October 01, 2025
Court OKs Policy Rescission In $2.5M Tax Coverage Row
An insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy.
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October 01, 2025
States, Businesses Push Justices To Extend Tariff Arguments
The dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November.
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October 01, 2025
NJ Can't Tax Sale Of Stake In Foreign Co., Enterprise Says
Car rental giant Enterprise asked the New Jersey Tax Court to negate a $1.2 million tax assessment stemming from a sale of interest in an Israel-based software company, arguing that the gain was nonoperational income that should be allocated to Enterprise's home state, Missouri, for tax purposes.
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October 01, 2025
NY Senate Bill Seeks To Tax Energy Used In Crypto Mining
New York would impose an excise tax on energy used in cryptocurrency mining under a bill introduced Wednesday in the state Senate.
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October 01, 2025
Colo. Board Advances High-Earner Tax Ballot Measures
Colorado would increase tax rates on incomes over $500,000 and lower the rate for incomes up to $100,000, raising up to $3.25 billion annually, under two measures proposed for the November 2026 ballot that a state board advanced Wednesday.
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October 01, 2025
DC Estimates $714M Rise In Revenue From Prior Year
Washington, D.C., expects revenue collections for the fiscal year that ended last month to total $714 million more than collections in the year prior, partly because of higher individual and corporate income tax revenue, its chief financial officer said.
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October 01, 2025
State And Local Tax Takeaways From September
From the Pennsylvania Supreme Court's ruling that Pittsburgh may not impose a tax on nonresident athletes to a challenge to New Jersey's rules outlining when a company's internet activities exceed P.L. 86-272's protections against state income taxes, September was active in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.
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October 01, 2025
Caplin & Drysdale Adds Longtime IRS Pro To DC Office
Caplin & Drysdale has grown its Washington, D.C., office with the addition of a veteran Internal Revenue Service attorney, the firm announced Wednesday.
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October 01, 2025
Ore. Court Won't Hear Industrial Tax Classification Claim
An Oregon company's effort to classify property as agricultural was rejected by the state's tax court, which ruled that the company did not identify a statute that could provide the relief it requested.
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October 01, 2025
Wis. Assembly Bill Seeks Tax Subtraction For OT Pay
Wisconsin would create an income tax subtraction for qualified overtime compensation under a bill introduced in the state Assembly.
Expert Analysis
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.