State & Local

  • August 08, 2025

    NJ Tax Court Denies Co.'s Atty Fees Bid After Settlement Deal

    A New Jersey restaurant can't seek to recoup attorney fees from the state tax agency after agreeing to settle a sales and income tax dispute, the New Jersey Tax Court ruled in a decision posted online Friday.

  • August 08, 2025

    Taxation With Representation: Latham, Alston & Bird, Orrick

    In this week's Taxation With Representation, fiber optic connector systems maker Amphenol Corp. buys CommScope's connectivity and cable solutions business, Blackstone acquires Enverus from private equity firms, investors buy a majority stake in medical device company HistoSonics Inc., and ESPN swaps an equity stake for the National Football League's NFL Network and other intellectual property.

  • August 07, 2025

    Meta Can't Ax 'Pen Register' Claim In Tax Data Tracking Row

    A California federal judge overseeing a consolidated class action accusing Meta of unlawfully collecting sensitive information from several tax filing websites has refused to cut a claim that the social media giant's tracking pixel qualifies as a "pen register" device prohibited by the state's wiretap law.  

  • August 08, 2025

    Midyear Review: A Look At The Tax Trends Shaping 2025

    Tax professionals had a lot to keep up with in the first half of 2025, from congressional action to extend the 2017 GOP tax overhaul to a tumultuous international trade scene. And the back half of the year is poised to be just as busy, with litigation over how the IRS handles employee retention tax credits, an Amazon suit in South Carolina over sales tax, and an uncertain future for global minimum tax rules. Here, dive into our slate of analysis pieces to help guide you through evolving tax litigation and policy. 

  • August 07, 2025

    Texas Senate OKs Lower Voter-Approval Property Tax Rate

    Texas would reduce its voter-approval property tax rate, the maximum rate a local government may adopt without voter approval, for large taxing units under a bill passed by the state Senate.

  • August 07, 2025

    Calif. AG Allows OTA To Decline To Enforce Tax Agency Regs

    California's Office of Tax Appeals has the authority to decline to apply tax agency regulations if it concludes applying them would present a conflict with state statute, the California attorney general's office said in an opinion.

  • August 07, 2025

    Ore. Gov. Pitches Gas, Payroll Tax Boosts For Transportation

    Oregon would raise fuel taxes, vehicle registration fees and its payroll tax under a proposal Thursday from the governor ahead of a special legislative session called to raise revenue for a state transportation funding package.

  • August 07, 2025

    Hodgson Russ Adds Former NY Tax Pros To SALT Group

    Hodgson Russ LLP has announced that two former New York state and city tax professionals have joined the firm's state and local tax practice in New York City, advising the team on complex regional tax issues.

  • August 07, 2025

    Neb. Golf Course's Value Merits Reduction, Tax Board Finds

    A Nebraska golf course's assessed value should be reduced by $20,000, the state Tax Equalization and Review Commission found after the county appraiser submitted evidence that the quality of the property was lower than originally stated.

  • August 07, 2025

    Wis. Tax Agency Affirms Biz Deduction Denial For Traders

    A Wisconsin couple purporting to be stock traders can't claim their losses as business deductions because they weren't operating a commercial enterprise, the state tax appeals commission ruled, though adding that they presented evidence supporting their charitable deduction claim.

  • August 07, 2025

    Texas Bill Seeks Two-Thirds Vote To Exceed Max Tax Rate

    Texas would require two-thirds approval from voters to allow local taxing entities to increase property taxes beyond a maximum rate permitted by law without a vote under a bill introduced in the state House of Representatives.

  • August 07, 2025

    Ohio Property Sale Too Old To Sway Valuation, Board Says

    The sale of a commercial property was not close enough in time to its tax valuation date to be relied on as evidence of its value, an Ohio board said, upholding a local assessment.

  • August 06, 2025

    COST Asks Mich. Justices To OK Nationwide's Unitary Tax Win

    The Council on State Taxation backed entities of Nationwide in the Michigan Supreme Court on Wednesday, saying the justices should affirm an appellate court's decision that said the insurance company's affiliates are entitled to file their taxes as a combined group of businesses.

  • August 06, 2025

    Ex-Homeowners Seek OK On Tax Foreclosure Suit Deal

    A proposed class of former property owners asked a Michigan federal judge Tuesday to give initial support to a settlement with several counties that would allow the ex-homeowners to receive the surplus profits they allege the county treasurers made selling their tax-delinquent properties.

  • August 06, 2025

    Colo. Title Board Advances TABOR Expansion Initiatives

    The Colorado Taxpayer's Bill of Rights could apply to a broader range of fee and tax increases under three proposed ballot measures advanced Wednesday by a state board.

  • August 06, 2025

    Pa. House Bill Would Quadruple Film Tax Credit Cap

    Pennsylvania would quadruple the amount of film production tax credits the state may award annually and boost the percentage of production expenses that qualify for credit under a bill introduced in the state House of Representatives.

  • August 06, 2025

    Pa. House Bill Seeks To Legalize, Tax Adult-Use Cannabis

    Pennsylvania would legalize adult-use cannabis and impose a tax on its sale and cultivation under a bill introduced in the state House of Representatives.

  • August 06, 2025

    Vermont Revenue Grows $295M From Prior Year

    Vermont's general fund revenue from July 2024 through June topped the previous fiscal year's collection by $295 million, according to the state Agency of Administration.

  • August 06, 2025

    Colo. Gov. Calls Special Session To Address Federal Tax Bill

    Colorado lawmakers will return Aug. 21 for a special legislative session called Wednesday by Democratic Gov. Jared Polis to address what he said will likely be a revenue loss of about $1.2 billion from tax changes under the recent federal budget reconciliation bill.

  • August 06, 2025

    Troutman Adds Former Fannie Mae Associate GC In DC

    The former associate general counsel at the Federal National Mortgage Association, who spent the past decade as a tax partner with Morris Manning & Martin LLP, has joined Troutman Pepper Locke LLP in the nation's capital, the firm announced Wednesday.

  • August 06, 2025

    Mass. Tax Collections In July Rise $7M From Last Year

    Massachusetts tax collections in July outpaced the amount collected in July 2024 by $7 million, the state's Department of Revenue reported.

  • August 06, 2025

    Alabama Net Tax Collections Through July Up $376M

    Alabama's net tax collections from October 2024 through July outpaced last year by $376 million, according to the state Department of Revenue.

  • August 05, 2025

    State & Local Tax Takeaways From July

    From litigation in state high courts to an exemption for capital gains in Missouri and state and federal communication about the new tax overhaul law, July was a hot month in the state and local tax arena. Here, Law360 looks at these and other highlights from last month.

  • August 05, 2025

    Philly Waives Estimated Payments For Formerly Exempt Cos.

    Philadelphia will waive an estimated payment requirement for businesses that will be subject to the city's business income and receipts tax for the first time because of a recent repeal of the tax's exemption threshold, the city Department of Revenue said Tuesday.

  • August 05, 2025

    McGuireWoods Adds Loeb & Loeb Tax Pro In Los Angeles

    McGuireWoods LLP is enhancing its corporate team, announcing Tuesday it is bringing in a Loeb & Loeb LLP tax expert as a partner in its Los Angeles office in Century City.

Expert Analysis

  • 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.

  • How To Accelerate Your Post-Attorney Career Transition

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    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.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    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.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    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.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

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