State & Local
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									August 21, 2025
									Texas Resolution Seeks Vote On Broader Property Tax LimitTexas would ask voters to decide if the state should amend its constitution to apply an existing limit on the appraised value of residence homesteads to other types of property under legislation filed in the state House of Representatives. 
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									August 21, 2025
									NY Appeals Court Throws Out Trump's $500M Fraud PenaltyA divided New York state appeals court panel on Thursday tossed a nearly $500 million civil fraud penalty against President Donald Trump and his sons, companies and their executives, ruling that the fine was "excessive," but kept in place a judge's finding of liability. 
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									August 20, 2025
									Fla. Man Who Evaded $7M In Federal Taxes Gets ProbationA Florida investor who admitted to cheating the Internal Revenue Service out of $7 million in taxes was sentenced Wednesday to probation after telling a federal judge he suffers from serious health issues, including Stage 4 kidney cancer and early-onset dementia. 
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									August 20, 2025
									La. Biz Groups Oppose Changes To Assessment Appeal RulesRevisions that the Louisiana Assessors' Association has proposed to regulations that govern appeals and assessments could hamper businesses' ability to present information that establishes fair market value of their properties, industry representatives said Wednesday. 
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									August 20, 2025
									What To Watch In Florida Real Estate In 2025's Second HalfFlorida real estate is less impervious to challenges confronting the industry and broader economy than in recent years, but local attorneys and real estate professionals say they expect the market will continue to attract people, business and investment in the second half of 2025 and beyond. 
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									August 20, 2025
									MTC Group Flags State Rule Gaps For Partnership TaxationThe Multistate Tax Commission group working on state taxation of partnerships said Wednesday that state rules for sourcing multistate partnership income are not sufficiently developed. 
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									August 20, 2025
									Wash. Court Says Fujifilm Unit Owes Tax For Staying 1 EntityThe Washington Department of Revenue properly assessed $2.7 million in manufacturing business and occupation tax on Fujifilm SonoSite after the company told the department it was splitting into two entities but then failed to do so, the state Court of Appeals ruled. 
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									August 20, 2025
									Nutter Welcomes Tax Atty In NY From Fox HoranLess than a month after announcing it had grown its ranks by 8% with the addition of 13 attorneys in three states, Nutter McClennen & Fish LLP said earlier this week that it has hired a New York-based tax attorney from Fox Horan & Camerini LLP. 
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									August 20, 2025
									NY July Tax Collections 8.8% Higher Year-Over-YearNew York state's tax collections in July reached approximately $6.6 billion, 8.8% higher than the previous July, a report from the state Department of Taxation and Finance said. 
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									August 20, 2025
									Miss. Seafood Market On The Hook For Tax Bill, Court SaysThe Mississippi Department of Revenue was within its right to use an observational audit to calculate a seafood market's sales tax liability after the business failed to keep adequate records, a panel for the Mississippi appeals court ruled. 
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									August 20, 2025
									Texas House Bill Seeks To Bar Property Taxes Starting In 2031Texas would bar the imposition of property taxes starting in 2031, contingent on voter approval of an amendment to the state constitution, under a bill introduced in the state House of Representatives. 
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									August 19, 2025
									Mich. Panel OKs Escheat Actions On Disney, IHOP ParentMichigan can seek to enforce unclaimed property remittance obligations against Disney and the parent company of IHOP after completing audits that lasted more than eight years, the state's Court of Appeals ruled, reversing a trial court's ruling that found the statute of limitations had expired. 
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									August 19, 2025
									IRS To Float Rules Aimed At Easing Corporate Moves To USThe IRS announced plans Tuesday to propose regulations that would make it easier for publicly traded foreign corporations that own U.S. real estate to move their official base to the U.S. without facing unexpected tax issues. 
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									August 19, 2025
									Ill. July Revenue Drops $35M From Last YearIllinois' general revenue collection in July declined by $35 million from the same month last year, according to the state Office of Management and Budget. 
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									August 19, 2025
									NH Justices Find Conn. Couple On Hook For Dividend TaxNew Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled. 
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									August 19, 2025
									NY Assembly Bill Would End State Income Taxes On OT PayNew York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly. 
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									August 18, 2025
									IRS Sharing Tax Info With ICE Amid Legal ChallengeThe Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests. 
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									August 18, 2025
									Ala. Tribunal Nixes Income Tax On Fla. Remote WorkerA remote worker in Florida isn't liable for Alabama income tax in 2021 because she didn't conduct any business in Alabama that year, the Alabama Tax Tribunal ruled. 
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									August 18, 2025
									NJ Man's Late Filing Dooms Income Tax Appeal, Court SaysA New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency. 
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									August 18, 2025
									Texas Special Session To Include Cutting Property TaxesTexas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens. 
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									August 18, 2025
									NJ Couple Filed Property Tax Appeal Too Late, Court SaysA county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute. 
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									August 18, 2025
									Del. OKs Property Tax Installment Payments, Refund ChangeDelaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor. 
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									August 18, 2025
									Del. Codifies Counties' Power To Tax Property By ClassDelaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor. 
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									August 15, 2025
									Ala. Cities' Suit Could Upend Remote Seller Tax RulesA challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes. 
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									August 15, 2025
									New Jersey AG Slams Power Broker's 'Flawed' Appeal BriefSouth Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court. 
Expert Analysis
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								Law Firms Should Move From Reactive To Proactive Marketing  Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting. 
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								The Big Issues A BigLaw Associates' Union Could Address  A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea. 
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								It's Time For A BigLaw Associates' Union  As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea. 
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								How Justices Upended The Administrative Procedure Act  In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett. 
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								Trump's Best Hush Money Appeal Options Still Likely To Fail  The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill. 
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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.