State & Local
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July 03, 2025
Maine Conforms Tax Statutes With Federal Code Through 2024
Maine conformed its tax statutes to the Internal Revenue Code as amended through 2024 under a bill signed by the governor.
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July 02, 2025
Top Federal Tax Policies Of 2025: Midyear Report
At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.
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July 02, 2025
Okla. Justices Say Tribal Citizen Must Pay State Income Taxes
Oklahoma's high court upheld a decision to deny a state tax-exempt status for a member of the Muscogee (Creek) Nation, saying that a 2020 U.S. Supreme Court decision affirming the boundaries of the tribe's reservation does not apply in the dispute.
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July 02, 2025
Mich. House Bills Seek Biodiesel Income Tax Credits
Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives.
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July 02, 2025
La. Reverts To Former Tax Rule For Drop Shipment Sourcing
Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.
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July 02, 2025
Arizona Broadens Charitable Donations Income Tax Credit
Arizona will expand the scope of services performed by certain charitable organizations that qualify for donations eligible for state tax credits under legislation signed by Democratic Gov. Katie Hobbs.
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July 02, 2025
Texas Revenues Through June Up 2.5% From Last Year
Texas' net revenues from September through June were 2.5% higher than last year for the same period, the state comptroller reported.
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July 02, 2025
The Funniest Moments Of The Supreme Court's Term
After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.
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July 02, 2025
W.Va. Fiscal 2025 Revenues Beat Forecast By $255 Million
West Virginia's revenue collection throughout fiscal year 2025 outpaced forecasts by $255 million, according to a preliminary report by the State Budget Office.
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July 02, 2025
RI To Let Cities Exceed Tax Levy Cap For Eligible New Homes
Rhode Island will allow municipalities to exceed a statutory cap on annual property tax increases for the construction of qualifying residential property under a bill signed by the governor.
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July 02, 2025
Md. Authorizing Payment Program For Incarcerated Taxpayers
Currently or formerly incarcerated Maryland taxpayers may be eligible for installment plans to satisfy their state tax liabilities under a program mandated in recent legislation, the state comptroller said.
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July 01, 2025
The Sharpest Dissents From The Supreme Court Term
The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.
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July 01, 2025
Justices Face Busy Summer After Nixing Universal Injunctions
The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.
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July 01, 2025
Calif. Ups Film Tax Break, Requires Single Factor For Banks
California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed by Democratic Gov. Gavin Newsom.
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July 01, 2025
NJ Sen. OKs Awards For Tax Tip-Offs In Construction Industry
New Jersey would authorize the provision of monetary awards to whistleblowers who report state tax law violations by construction industry employers under a bill unanimously approved by the state Senate.
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July 01, 2025
Ga. Revenue Chief Picked To Head State's New Tax Court
Georgia's revenue commissioner was nominated by Republican Gov. Brian Kemp on Tuesday to serve as chief judge of the state's newly created tax court.
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July 01, 2025
Hawaii Justices Fault Tax Form, Restore Pair's Energy Credit
The Hawaii Department of Taxation misinterpreted the state's renewable energy tax credit statute when it prescribed a form requiring an inapplicable election, the state Supreme Court ruled, saying the agency improperly cut a couple's credit amount for failing to make the correct election.
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July 01, 2025
Wis. Budget Deadlock Breaks With Deal On $1.3B In Tax Cuts
Wisconsin's Democratic governor announced a tentative agreement with Republican lawmakers on the state's biennial budget that sets out $1.3 billion in tax relief, according to a statement released Tuesday.
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July 01, 2025
Ohio Will Move To Flat Income Tax Rate
Ohio will move to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan signed by Gov. Mark DeWine.
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July 01, 2025
Colo. Says No 911 Charge On Unlimited Wireless Minutes
The unlimited voice minutes in a company's prepaid phone plans do not meet Colorado's definition of prepaid wireless telecommunications service and are not subject to a 911 charge and other costs imposed on such services, the state tax department said.
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July 01, 2025
Md. Outlines Data Sales Tax Duties For Multistate Buyers
Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.
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July 01, 2025
Colo. Says Gun Tax Not Marketplace Facilitator's To Collect
A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.
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July 01, 2025
Ariz. Revenue Collection Beats Forecast By $189M
Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.
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July 01, 2025
Senate Passes GOP Budget Bill With Revised Tax Provisions
Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.
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June 30, 2025
Conn. Expects Corporate Tax Changes To Raise Almost $350M
Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.
Expert Analysis
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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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.