State & Local
-
July 31, 2025
Mich. Supporters Say High Earner Ballot Initiative Moves On
Supporters of a proposed constitutional amendment in Michigan that would levy an additional 5% tax on income over $500,000 are prepared to move forward in their efforts to put the initiative on the ballot despite a split vote Thursday from an advisory board.
-
July 31, 2025
Tax Court OKs IRS Penalties On Captive Insurance Deductions
A Florida business must pay penalties for underreporting six years of income, the U.S. Tax Court ruled Thursday, finding it couldn't take deductions for payments to a microcaptive insurance arrangement that didn't actually qualify as insurance.
-
July 31, 2025
La. Board Allows Oil Co.'s Late Appraisal In Assessment Fight
A Phillips 66 oil refinery can submit an appraisal of its property ordered before its assessment challenge was filed even though the company didn't receive the appraisal until after the deadline for evidence, the Louisiana Board of Tax Appeals ruled, reversing the state Tax Commission.
-
July 31, 2025
Chevron's $14.8M Apportionment Claim Rejected In Oregon
Chevron may not include commodity hedging receipts in apportionment calculations for its Oregon corporation excise taxes, the state's tax court said, rejecting the company's claim for a $14.8 million refund.
-
July 31, 2025
Co. Pitches $33B Data Center Hub In Ariz. Opportunity Zone
One of the largest private landowners in Arizona on Thursday pitched a $33 billion project to build the biggest data center industrial park in the state on a 3,300-acre site in a federal opportunity zone.
-
July 31, 2025
Ohio Bill Seeks To Allow County Pot Taxes Via Referendum
Ohio would authorize counties to impose an excise tax on the sale of adult-use marijuana if the tax is approved by a majority of voters via a ballot measure in a general or special election under a bill introduced in the state Senate.
-
July 31, 2025
La. Co.'s Tobacco Wraps Not Subject To Higher Excise Rate
Louisiana's increased tobacco excise tax rate doesn't apply to a tobacco wholesaler's sales of wraps because the wraps are considered nonsmoking tobacco products, the state Board of Tax Appeals found, overruling the state Department of Revenue.
-
July 31, 2025
Ore. Farm Tax Break Wrongly Denied, Court Says
An Oregon property was wrongly disqualified from a tax break for farm use, the state's tax court said, agreeing with the owners that the county assessor failed to take the required steps for its decision, including a site visit.
-
July 31, 2025
Ind. Meat Co. Can Have Use Exemption, Dept. Says In Reversal
An Indiana meat packing company should be allowed a use tax exemption for cooler and freezer equipment because the equipment qualifies for a predominant use exemption, the Department of State Revenue said, reversing its earlier determination.
-
July 30, 2025
Peacock Says Maryland's Digital Ad Tax Violates ITFA
Maryland's digital advertising tax violates the federal Internet Tax Freedom Act by applying only to electronic commerce, Peacock TV told the state tax court Wednesday, providing witnesses who highlighted similarities between digital and traditional advertising methods.
-
July 30, 2025
Tax Overhaul Is Mixed Bag For Interest Expense Deductions
Companies that are eager to increase their interest expense deductions under the new federal tax overhaul may end up with a smaller tax break than expected due to how the law factors their foreign income into the deduction calculation.
-
July 30, 2025
Groups Warn IRS Policy Shift Could Beget Dark Money Deluge
Leaders of national nonprofit organizations said Wednesday that the IRS' efforts to weaken a 71-year-old tax law banning churches from endorsing political candidates would lead to unlimited amounts of untraceable campaign contributions flowing through the nonprofit sector.
-
July 30, 2025
Dechert Adds Tax Pro From PwC In DC
Dechert LLP has continued to grow its financial services platform in Washington, D.C., with the hire of a partner from PwC.
-
July 30, 2025
Ore. Clarifies Info Disclosure For Enterprise Zone Tax Breaks
Oregon specified which of a business's records are exempt from disclosure when applying for an enterprise zone property tax exemption and clarified eligibility requirements under a bill signed by the governor.
-
July 30, 2025
Car Dealer Seeks Oral Arguments In Ohio High Court Tax Fight
A West Virginia car dealer should be able to present its case in its Ohio commercial activity tax fight to the Ohio Supreme Court in oral arguments, the dealer told the justices Wednesday.
-
July 30, 2025
Michigan General Revenue Through June Up $901M
Michigan's general revenue fund revenue from October through June outpaced last year's collection by $901 million, according to the State Budget Office in a report released Wednesday.
-
July 29, 2025
Conn. Resident Asks NY Panel To Negate Tax On Remote Work
A Connecticut resident who teaches at a New York university asked a New York state appeals court to grant him a tax refund for days he worked from home, arguing the state unconstitutionally stretched its taxing authority into Connecticut, according to a petition made public Tuesday.
-
July 29, 2025
Mass. Couple's Push For Lower Home Value Falls Short
A Massachusetts couple's claim that their home was dated and overvalued by a local assessor was rejected by a state board, which found shortcomings in their sales comparison analysis.
-
July 29, 2025
DC Council Rejects Capital Gains Tax Boost In Budget
Washington, D.C., council members narrowly rejected a proposal to impose a capital gains surcharge on high-income earners, passing a funding package that would block the district's earned income tax credit and expand gambling.
-
July 29, 2025
State & Local Tax Atty Rejoins Pillsbury In San Francisco
Pillsbury Winthrop Shaw Pittman LLP continues expanding its tax team, welcoming a state and local tax expert who worked several years as a solo practitioner back to the firm as a partner in its San Francisco office.
-
July 29, 2025
Colo. Conservative Group Says New OT Law Violates TABOR
Colorado's new overtime law, which requires overtime deducted from federal gross income to be added back to a taxpayer's federal taxable income for state income tax, violates the state's Taxpayer's Bill of Rights, a conservative advocacy group told a state district court.
-
July 29, 2025
Calif. Allows Retroactive Tax Exclusion For Solar Property
California will allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill signed by Gov. Gavin Newsom.
-
July 29, 2025
Utah Justices Back Tax On Spouse Of University Student
The husband of a Utah resident is on the hook to pay income tax despite having resided in another state, the Utah Supreme Court said, ruling that because his wife was attending college in the state, he also qualified as a domiciled resident.
-
July 29, 2025
NJ Offers Penalty, Interest Waivers For Nonresident Partners
Partnerships with nonresident partners that owe New Jersey tax can request relief from late filing penalties and interest on underpayments of estimated taxes if they have calculated tax based on a former method that was altered in 2024, the state tax agency said.
-
July 29, 2025
Calif. Extends Filing Allowance For Taxpayers Without SSNs
California indefinitely extended provisions of a preexisting law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill signed by Gov. Gavin Newsom.
Expert Analysis
-
Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
-
4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
-
Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
-
Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
-
State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
-
7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
-
How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
-
5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
-
Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
-
Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
-
How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.