State & Local

  • December 23, 2025

    Mass. Panel OKs $300M Real Estate Transfer Fee Hike

    Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts.

  • December 23, 2025

    Maine General Revenues Top Forecast By $91M

    Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday.

  • December 23, 2025

    RI Revenues Through Nov. Lag $29M Below Estimate

    Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue.

  • December 23, 2025

    Fiscal Year 2026 State Tax Revenues Look Shaky, Experts Say

    States are cutting back on general fund spending and setting budgets on a more defensive footing in fiscal year 2026, policy experts say, in anticipation of slower tax revenue growth after years of record-setting growth.

  • December 22, 2025

    Chicago Council's $16.6B Budget Axes Mayor's Head Tax Plan

    Chicago aldermen have passed a budget that omits Mayor Brandon Johnson's signature tax proposal of a $33-per-employee monthly tax on larger businesses, setting up a clash with the mayor, who must now decide whether to veto the council's plan.

  • December 22, 2025

    Top State And Local Tax Policies Of 2025

    The federal budget bill President Donald Trump signed in July changed the revenue picture for states, and some separated from federal policy to avoid severe impacts. The ever-growing digital economy also brought new challenges and opportunities for states. Here, Law360 looks at some of the top state and local tax policies of the past year.

  • December 22, 2025

    NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base

    New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex.

  • December 22, 2025

    Ariz. Revenues Through November Up $184M From Forecast

    Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee.

  • December 22, 2025

    Ohio Justices Reject Effort To Stop City's Income Tax

    An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim.

  • December 22, 2025

    SC Dept. Says Admission Tax Applies To Amusement Venues

    South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling. 

  • December 22, 2025

    Ariz. Bills Seek Ban On Crypto, Blockchain Taxes

    Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate.

  • December 22, 2025

    Minn. Montessori School Gets Property Tax Break, Court Says

    A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law.

  • December 19, 2025

    Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax

    Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax.

  • December 19, 2025

    Calif. Appeals Court Upholds Los Angeles' Mansion Tax

    A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.

  • December 19, 2025

    Ill. To End Transaction Threshold For Sales Tax

    Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.

  • December 19, 2025

    Ga. Gov. Announces New Revenue Commissioner

    Georgia Gov. Brian Kemp announced Friday that a commercial real estate lawyer will lead the state's Department of Revenue starting in February.

  • December 19, 2025

    IRS Extends Transition For States' Paid Family Leave Changes

    States with paid family and medical leave programs have another year to transition to changes to the income and employment tax treatment of contributions paid in certain situations to support those benefits, the IRS said Friday, adopting stakeholders' recommendation for more time to comply.

  • December 19, 2025

    Top State & Local Tax Cases Of 2025

    From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.

  • December 19, 2025

    Taxation With Representation: Baker Botts, Morgan Lewis

    In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.

  • December 19, 2025

    SC Revenues Through November Beat Estimate By $79M

    South Carolina's general fund revenue collection from July through November was nearly $79 million ahead of estimates, according to the state Revenue and Fiscal Affairs Office.

  • December 19, 2025

    Utah Revenues Through November Up $243M From Last Year

    Utah's general fund revenue collection from July through November was $243 million higher than the same period last fiscal year, according to the State Tax Commission.

  • December 18, 2025

    Disney, Hulu Lose Appeal Over Calif. Streaming Tax

    Hulu and two other Disney subsidiaries that provide streaming services must pay a California city's video services tax, a state appeals court panel ruled, upholding a trial court.

  • December 18, 2025

    Fla. High Court Says $5B Bond Deal Can't Be Set Aside

    Florida's Supreme Court agreed Thursday that counties and tax collectors could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, ruling that state law makes clear that if bonds are validated and there is no appeal, the judgment is final.

  • December 18, 2025

    Youngkin Urges No Tax Hikes In Final Budget Proposal

    Outgoing Virginia Gov. Glenn Youngkin called on his successor and state lawmakers not to raise taxes as the Republican presented his final budget proposal.

  • December 18, 2025

    NJ Senate OKs Axing Transaction Threshold For Tax Nexus

    New Jersey would eliminate its transaction threshold for sales tax and corporate income tax nexus purposes under a bill the state Senate approved Thursday.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    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.

  • A Bad Idea, And Another, And Another: SALT In Review

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    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.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    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.

  • Playing Soccer Makes Me A Better Lawyer

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    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.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    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.

  • Playing Baseball Makes Me A Better Lawyer

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    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.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    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.

  • The People Will Not Have Their Say: SALT In Review

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    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.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

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