State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • September 15, 2025

    Va. Revenue Through Aug. Rises $287M From Last Year

    Virginia's general fund revenue collection in July and August outpaced last year's total for that period by $287 million, according to the state secretary of finance.

  • September 15, 2025

    OIRA Concludes Review Of Tipped Occupations

    The Office of Information and Regulatory Affairs has concluded its review of a proposed regulation concerning guidance on occupations that will be subject to President Donald Trump's policy of no tax on tips, the office said.

  • September 15, 2025

    Kingsley Napley Bags Private Client Pro To Head Tax Desk

    Kingsley Napley LLP said Monday that it has hired Paul Davidoff to head its international tax desk as the firm deals with a surge in work connected with tax and trusts amid an exodus of high-net-worth individuals from Britain.

  • September 12, 2025

    Justices' Tariff-Suit Review Halts Case In Texas Federal Court

    A Texas federal court has postponed further proceedings in a suit challenging President Donald Trump's emergency tariffs until the U.S. Supreme Court considers matters involving similar claims that were taken under review earlier this week.

  • September 12, 2025

    California Finalizes Rules On Sourcing Sales Of Intangibles

    California has finalized updated rules pertaining to the use of market-based sourcing to apportion sales of intangible property, including the use of one set of rules for sourcing sales to individuals and businesses, rather than separate rules, according to the California Franchise Tax Board.

  • September 12, 2025

    Taxation With Representation: Felesky Flynn, Gibson, Kirkland

    In this week's Taxation With Representation, copper mining companies Anglo American and Teck Resources plan to merge, EchoStar agrees to sell spectrum licenses to SpaceX, and Diversified Energy acquires fellow energy operator Canvas.

  • September 12, 2025

    Minn. Industrial Property Value Cut $2M By Tax Court

    The Minnesota Tax Court dropped the value of an industrial property from $27 million to $24.9 million, agreeing with the owner's claim of an unequal assessment.

  • September 12, 2025

    Troutman Adds Robinson Bradshaw Benefits Pro

    Troutman Pepper Locke LLP has grown its tax and benefits practice group in North Carolina with the addition of a Robinson Bradshaw & Hinson PA attorney.

  • September 12, 2025

    Oklahoma Revenues Beat Estimates By $47M

    Oklahoma's net revenue collection in July and August outpaced estimates by $47 million, according to the state Office of Management and Enterprise Services.

  • September 12, 2025

    Ariz. Tax Court Backs Solar Cos.' Valuation Method

    Two Arizona solar energy companies may use the sale prices of membership interests as the original costs of their equipment to determine its full cash value for property tax purposes, the state's tax court said, potentially allowing that cost component to be lowered significantly.

  • September 12, 2025

    Ore. Broker's $659K Income Addition Reversed By Tax Court

    A $659,000 addition to the taxable income of an Oregon financial planner for a payment from a corporation of which he was sole owner constituted earnings that had already been reported, the state's tax court found, ordering the amount to be subtracted.

  • September 11, 2025

    Tax Definitions For Digital Products Eyed By MTC Study Group

    A study group tasked with defining certain digital products for state taxation purposes offered ways to distinguish between those products Thursday in a presentation to a Multistate Tax Commission work group.

  • September 11, 2025

    ABA Tax Chair Seeks To Maintain Section's Ties With IRS

    The new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service.

  • September 11, 2025

    Pa. Justices Seek Fair Process For Picking Tax Appeals

    Pennsylvania's Supreme Court grappled Thursday with whether a school district's tax assessment appeals ran afoul of prior rulings upholding the uniformity clause of the state Constitution, suggesting that any criteria for choosing appeals might favor one kind of property over another.

  • September 11, 2025

    Montana Tribe Members Ask To Join Justices' Tariff Suit Review

    Members of the Blackfeet Nation have asked the U.S. Supreme Court to join its review of cases challenging President Donald Trump's emergency tariffs, telling the justices that their arguments' inclusion in the matter is essential to support tribal rights under federal law.

  • September 11, 2025

    Ohio Revenues Through August Beat Estimates By $30M

    Ohio's general fund revenue in July and August outpaced estimates by about $30 million, according to the state Office of Budget and Management.

  • September 11, 2025

    Minn. Revenue Beat August Forecast By $86M

    Minnesota's total revenue in August exceeded estimates by $86 million, according to the state Department of Management and Budget.

Expert Analysis

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

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