State & Local
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September 17, 2025
Tribal Members Tell 9th Circ. Tariff Suit Belongs In Fed. Court
Counsel for members of the Blackfeet Nation tribe told the Ninth Circuit on Wednesday their suit challenging President Donald Trump's emergency tariffs should stay in federal district courts, where constitutional and congressional claims over tribal commerce must be heard.
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September 17, 2025
Calif. Exempts Wildfire Settlements From Tax
California will offer victims of wildfires an exemption from personal income tax on settlement money received between 2021 and 2029 under a bill signed Wednesday by Democratic Gov. Gavin Newsom.
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September 17, 2025
Spencer Fane Adds Corporate, RE Attys In The Midwest
Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.
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September 17, 2025
Ind. Tax Board Upholds Nestle Plant's Valuation
An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.
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September 17, 2025
Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike
For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.
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September 17, 2025
Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest
Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.
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September 17, 2025
NY Total Tax Collection Through Aug. Up $5B From Last Year
New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.
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September 16, 2025
CarMax Distorted Business Activity, SC Tells Appeals Court
CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.
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September 16, 2025
Avalara Investors' Claims Pass Muster After 9th Circ. Revival
A Washington federal judge has allowed a proposed class action to proceed accusing tax software company Avalara Inc. of misleading investors ahead of an $8.4 billion deal to take the company private, but said the suit failed to adequately allege negligence by individual board members, giving investors one week to amend those claims.
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September 16, 2025
Arby's Sale Produced Business Income, Ark. Justices Told
A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.
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September 16, 2025
Biz Group Seeks To Invalidate NJ Tax Reg On Online Activities
New Jersey violated the U.S. Constitution's supremacy clause by adopting rules that outline when a company's internet activities exceed P.L. 86-272's protections against state income taxes, a business trade group told the state's tax court in a complaint obtained Tuesday by Law360.
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September 16, 2025
Some Mich. Taxpayers May Opt Out Of Electing Into Entity Tax
Michigan taxpayers in their first year of electing into the state's flow-through entity tax may opt out if they wish because of the implications of the federal budget bill, the state Treasury Department announced.
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September 16, 2025
Ore. Tax Court Nixes $14K Deduction For Noncash Donations
An Oregon woman did not establish the fair market value of noncash charitable donations and failed to meet federal substantiation requirements for their deductibility, the Oregon Tax Court said, rejecting her claim for a $14,000 deduction.
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September 16, 2025
Wash. Charitable Limits Don't Apply To Firefighter House Sale
The Seattle Black Firefighters' Association is not a charitable organization, the Washington Court of Appeals said, affirming a lower court ruling that found the house the association occupies is not subject to charitable purpose restrictions.
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September 16, 2025
Loeb & Loeb Opens DC-Area Office With Ex-Reed Smith Attys
Loeb & Loeb LLP announced Tuesday the opening of a new office in Virginia, along with the arrival of an eight-person private client and tax controversy staff formerly of Reed Smith LLP.
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September 16, 2025
Mass. Tax Board Cuts Value Of Biz's Condos Based On Sales
The assessed values of two condominium units in Massachusetts were reduced by the state Appellate Tax Board in a decision released Tuesday, after the board found that both were overvalued when compared with similar properties.
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September 16, 2025
Neb. Net Receipts Through August Top Estimates By $32M
Nebraska's net receipts in July and August were $32 million stronger than forecast, according to the state Department of Revenue.
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September 16, 2025
Mass. Board Reduces Tax Value Of Educational Property
A multiuse educational facility was overvalued by a local assessor, the Massachusetts Appellate Tax Board said in a decision released Tuesday, cutting its valuation by about $400,000.
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September 16, 2025
Dem Governors Call For Enhanced Premium Credit Extension
Nearly 20 Democratic governors called for extension of the enhanced premium tax credits that subsidize marketplace health plans in a letter to Republican and Democratic congressional leaders.
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September 16, 2025
Ill. Revenue Through August Beats Budget Forecast By $149M
Illinois total revenue collection in July and August outpaced estimates by $149 million, the state Department of Revenue reported.
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September 15, 2025
Comcast Says Wash. State Tax Unfairly Targets Online Ads
Washington state's new law imposing sales tax on certain advertising services violates the federal Internet Tax Freedom Act and the U.S. Constitution, Comcast said in a complaint obtained Monday by Law360.
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September 15, 2025
Mass. Bill Seeks Graduated Real Estate Transfer Tax
Massachusetts would boost taxes on most real estate transfers with a graduated rate to raise revenue for affordable housing efforts under legislation heard Monday by a joint legislative panel.
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September 15, 2025
Minn. Tax Court Says Woman's Refund Request Is Too Late
A Minnesota woman is not eligible for a refund of excess state income tax paid after submitting a replacement federal return for her 2016 taxes too late, the Minnesota Tax Court ruled.
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September 15, 2025
Ky. General Revenue Through August Drops $85M
Kentucky's general fund revenue collection in July and August lagged behind the same period last year by roughly $85 million, according to the Department of Revenue.
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September 15, 2025
NJ Tax Revenue Through Aug. $43M Higher Than Last Year
New Jersey's revenue collection in July and August exceeded last year's during the same period by $43 million, according to the state Department of the Treasury in a report released Monday.
Expert Analysis
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.