State & Local

  • October 31, 2025

    Ill. Lawmakers OK Transit Funding Without Billionaires' Tax

    Illinois would stave off a projected shortfall in transit funds by redirecting sales tax revenue and increasing certain sales tax rates and tolls under a bill passed by the Legislature on Friday that excluded a previously proposed billionaires' tax.

  • October 31, 2025

    Taxation With Representation: Skadden, Davis Polk

    In this week's Taxation With Representation, American Water Works Co. and Essential Utilities announce a merger, semiconductor companies Skyworks and Qorvo combine to create an industry giant, and Terex Corp. and REV Group team up to form a specialty equipment manufacturer.

  • October 31, 2025

    Vt. General Revenues Through Sept. Up $11M From Last Year

    Vermont's general fund revenue collection from July through September outpaced last year by $11 million, according to the state's Agency of Administration.

  • October 31, 2025

    Wis. Senate Bill Would Create Firearm Tax Break

    Wisconsin would establish two sales tax holidays for firearm sales under a bill introduced in the state Senate.

  • October 30, 2025

    Michigan Tax Foreclosure Deal At Risk As Deadline Looms

    Property owners on Wednesday asked a Michigan federal judge to undo the initial approval of a settlement reached with counties accused of illegally keeping the proceeds of tax-foreclosed home sales, saying the counties' delay in providing information will force claimants to miss a deadline to choose how they want to recover their share.

  • October 30, 2025

    Trade Deals At Risk In Trump Tariff Case, Feds Tell Justices

    The federal government told the U.S. Supreme Court on Thursday that President Donald Trump's global tariffs have led to significant trade deals addressing the underlying national emergencies he declared, and a ruling determining them unlawful would prove catastrophic.

  • October 30, 2025

    China Delays Expanded Mineral Export Controls, Trump Says

    China has agreed to delay for a year an expansion to export controls for key minerals and is set to start purchasing more U.S. agricultural products including soybeans, while U.S. tariffs on Chinese goods will decrease 10%, President Donald Trump said early Thursday morning.

  • October 30, 2025

    Mich. Cannabis Group Asks Judge To Block Wholesale Tax

    The Michigan Legislature willfully evaded the state's constitution by passing a 24% wholesale tax on cannabis without required three-fourths majorities, an industry group said, asking a state court to block the tax.

  • October 30, 2025

    Mich. General Revenue Climbs $834M From Prior Year

    Michigan's general revenue collection from October 2024 through September outpaced the total from the previous fiscal year by $834 million, the state said in a report released Thursday.

  • October 30, 2025

    Del. Total Receipts Through Sept. Rise By $226M

    Delaware's total receipts from July through September outpaced the total for the same period last year by $226 million, the state Department of Finance said.

  • October 30, 2025

    Ill. Bill Seeks Credit For Small-Biz Property Tax Payments

    Illinois would allow eligible small businesses to claim an income tax credit for a portion of their property tax payments under a bill introduced in the state House of Representatives.

  • October 29, 2025

    SC Dinner Shows Must Tax Admission And Meal, Dept. Says

    South Carolina dinner shows are subject to sales tax on the price of the meal and admission tax on the sale of the ticket, the state Department of Revenue said in a ruling. 

  • October 29, 2025

    Illinois Panel Advances Billionaires' Tax On Unrealized Gains

    Illinois would tax the unrealized gains on the assets of billionaires to stave off a projected shortfall in transit funds under a legislative amendment advanced by a House panel Wednesday.

  • October 29, 2025

    Energy Companies Drop Challenges To NJ Partnership Fee

    A host of energy companies have moved to drop their constitutional challenges to New Jersey's partnership filing fee after reaching settlements with the state Division of Taxation in their related cases.

  • October 29, 2025

    Fla. Challenges 'Special' Calif. Tax Rule At Supreme Court

    Florida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State.

  • October 29, 2025

    NJ Senate Bill Would Suspend Sales, Use Tax On Utilities

    New Jersey would suspend the imposition of sales and use tax on electric and gas utility bills for 2026 under legislation introduced in the state Senate.

  • October 28, 2025

    Md. Digital Ad Tax Ruling May Spur Challenges In Other States

    The Fourth Circuit's recent decision to strike a provision in Maryland's digital advertising tax on First Amendment grounds should serve as a cautionary tale to other states that they likely will face challenges if they contemplate similar taxes, tax professionals said Tuesday.

  • October 28, 2025

    Fed. Guidance Will Help States Handle Tax Changes, Atty Says

    State revenue departments are eagerly awaiting more federal guidance on the tax provisions from this year's federal budget reconciliation bill to understand how to administer the policies and grasp their effects on state budgets, a Federation of Tax Administrators attorney said Tuesday.

  • October 28, 2025

    Biz Groups Say Mass. Digital Tax Bills Would Hurt Cos., Public

    A group of bills introduced in Massachusetts that would enact taxes on digital advertising revenue would hurt businesses and consumers in the state, business groups told a legislative panel Tuesday.

  • October 28, 2025

    NM Appeals Court Tosses Challenge To Santa Fe Mansion Tax

    New Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal.

  • October 28, 2025

    State Tax Officials Explore AI's Role In Revenue Services

    State revenue departments are cautiously rolling out the use of artificial intelligence, mostly for customer call centers, and working with task forces that are studying responsible AI use in agencies across their states, tax administrators said Tuesday.

  • October 28, 2025

    Mich. Couple Can't Appeal Penalty Assessment, Tribunal Says

    A Michigan couple's assessment of penalties and interest on one of their income tax assessments should be upheld, as the couple failed to follow the appeal process by paying the assessed tax first, the state Tax Tribunal ruled. 

  • October 28, 2025

    Ala. Co. Isn't Eligible For Tax Refund On Equipment Purchases

    An Alabama company that makes wood chips isn't eligible for a refund of sales tax paid on equipment because the gear doesn't qualify for the reduced manufacturing sales tax rate, the state's tax court found. 

  • October 28, 2025

    Maine Tax Dept. Recommends Partial Conformity To Fed. Code

    Maine will diverge on parts of the newest federal tax code for the 2025 tax filing season, the state's tax agency announced, while adopting some changes to the research and development tax break and business interest deduction.

  • October 28, 2025

    Utah's Fiscal Year Revenue Jumps $878M

    Utah's general fund revenue from July 2024 through June was $878 million higher than the previous fiscal year, according to the state Tax Commission.

Expert Analysis

  • 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.

  • Driving The Wrong Way: SALT In Review

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    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.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    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.

  • Law School's Missed Lessons: Communicating With Clients

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    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.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    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.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    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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