State & Local
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September 29, 2025
Maine General Revenues Exceed Budget Forecast By $46M
Maine general fund revenue collection in July and August beat forecasts by $46 million, according to a report by the state Department of Revenue.
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September 29, 2025
Mich. House Bill Would Eliminate 10% Excise Tax On Cannabis
Michigan would eliminate its 10% excise tax on marijuana under a bill introduced in the state House of Representatives.
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September 26, 2025
Mich. Justices Asked To Rethink Turning Away 'Rain Tax' Case
The Michigan Supreme Court should reconsider its decision not to review a constitutional challenge to fees Detroit charges property owners to maintain its stormwater drainage system, the group challenging the fees told the justices Friday.
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September 26, 2025
Mich. House OKs Budget Plan With Decoupling, New Pot Tax
Michigan would decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget agreement the state House of Representatives advanced.
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September 26, 2025
Illinois Tax Amnesty Programs Kick Off Wednesday
Two tax amnesty programs for Illinois residents and businesses are scheduled to begin Wednesday and last until Nov. 17, according to the state Department of Revenue and secretary of state.
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September 26, 2025
USPS Error Doesn't Limit NJ Property Owners' Appeal Rights
The U.S. Postal Service's failure to deliver a town's request for a property's income information that was sent via certified mail doesn't limit a tax assessment appeal the property owner can pursue, the New Jersey Tax Court ruled.
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September 26, 2025
Mass. Tax Board Cuts $1M Home Value To Sale Price
A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled.
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September 26, 2025
Taxation With Representation: De Brauw, Hengeler Mueller
In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.
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September 26, 2025
SC Revenue Through August Drops $283K From Last Year
South Carolina's general revenue collection in July and August sank $283,000 from last year, the state Board of Economic Advisors reported.
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September 26, 2025
Ore. Court Says Refund Claim On Portland Tax Premature
An Oregon resident did not exhaust his administrative remedies before challenging the constitutionality of the Portland area's income tax and seeking a refund, the state tax court ruled.
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September 26, 2025
Colo. Says Sales Tax Applies To Public Improvement Fees
Public improvement fees, imposed by private parties on customers in certain shopping complexes in Colorado, are subject to the state's sales tax, the state Department of Revenue said.
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September 26, 2025
Tip Tax Regs Prompt Questions On Eligibility, Withholding
The IRS has released preliminary guidance implementing Republicans' tax deduction for tip income, but tax professionals say more clarity is needed before next tax season on topics including who's eligible for the deduction and how employers must account for it.
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September 26, 2025
Mass. Board Won't Lower Boston Home's Tax Value
A Boston homeowner showed insufficient evidence to lower her property's assessed value, the Massachusetts Appellate Tax Board said, dismissing her claim that the assessment had increased at a higher rate than those of neighboring properties.
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September 25, 2025
Convicted Atty Lacks Moral Fitness, Ethics Panel Says
Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.
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September 25, 2025
DC Court Upholds Transfer Tax On Long-Term Leaseback
The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.
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September 25, 2025
Virginia Offers Tax Rebates For Timely 2024 Filing
Virginia residents who file their state tax returns by Nov. 3 may be eligible for rebates, Gov. Glenn Youngkin's office said.
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September 25, 2025
Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional
Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.
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September 25, 2025
Disney, IHOP Parent Lose Bid To Revisit Mich. Escheat Ruling
The Michigan Court of Appeals denied a request from Disney and the parent company of IHOP to reconsider its ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property.
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September 25, 2025
Michigan Senate Bill Seeks Tax On Vape Products
Michigan would subject vaping and other nicotine products to the same 32% tax rate imposed on nicotine products under a bill filed in the Senate.
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September 25, 2025
Calif. Bay Area Transit Tax Proposal Passes Legislature
California would establish a transportation district comprised of San Francisco and four other counties and authorize it to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill sent to Gov. Gavin Newsom.
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September 25, 2025
Ore. Tax Court Upholds IRS Offset To State Tax Refund
The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.
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September 24, 2025
Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax
A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.
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September 24, 2025
Minn. Justices Reject Humana's Pharmacy Sourcing Appeal
The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.
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September 24, 2025
Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case
An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.
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September 24, 2025
Calif. Panel Upholds County's Higher Tax Rates On Utilities
A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.
Expert Analysis
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4 Former Justices Would Likely Frown On Litigation Funding
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.
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How Attys Can Use AI To Surface Narratives In E-Discovery
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.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
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.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
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.
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Can Companies Add Tariffs Back To Earnings Calculations?
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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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.