State & Local

  • August 25, 2025

    Calif. Pitfall Prompted Mass.'s PL 86-272 Reg, Official Says

    A California court's invalidation of guidance narrowing federal tax protections for certain online activities because that state didn't follow the rulemaking process weighed into Massachusetts' decision to propose a regulation to adopt a similar stance, a Bay State tax agency attorney said Monday.

  • August 25, 2025

    Ala. Counties Urge Against Changing Remote Seller Tax Rules

    Alabama must keep a tax program that allows remote sellers to collect a flat rate and avoid calculating taxes across hundreds of local jurisdictions, a group representing counties in the state said Monday.

  • August 25, 2025

    Colo. Lawmakers OK Cuts To Business Tax Breaks

    The Colorado Senate gave final passage Monday to a group of bills to cut business tax breaks as part of a package state Democrats say is needed to help fill a budget gap caused by federal tax and spending changes.

  • August 25, 2025

    Mich. Judge Backs 125% Recovery In Tax Foreclosure Deal

    A Michigan federal judge has given the initial approval to a settlement between a proposed class of former property owners and two counties over allegations that the counties unlawfully kept surplus proceeds from the sales of their tax-foreclosed properties, a deal similar to one the same judge OK'd last week.

  • August 25, 2025

    Ind. Tax Court Overturns Kohl's Property Valuation Win

    The Indiana Board of Tax Review incorrectly accepted a property appraisal offered by a Kohl's location despite serious flaws in the method, the state tax court ruled, reversing the board and remanding the matter back to it.

  • August 25, 2025

    Ex-TSA Attorney Among 3 New Lawyers At Kaplan Kirsch

    A former Transportation Security Administration attorney is among three lawyers who recently joined Kaplan Kirsch LLP, a Denver-based law firm that specializes in representing state, local and tribal government agencies on projects such as airport expansions and new rail lines.

  • August 25, 2025

    Connecticut Court Backs Ouster Of Tax Atty Over Rogue Email

    Connecticut's former tax legal director was properly terminated after she used her work computer to send unauthorized draft legislation from her personal email account to a lobbyist who assumed that it was the state tax department's official position, a Connecticut appeals panel has ruled.

  • August 25, 2025

    Pa. Bill Would Repeal Invalid Graduated Income Tax Law

    Pennsylvania would formally repeal its graduated income tax that was never allowed to take effect when it passed in 1935 because of the commonwealth's constitutional uniformity clause, under a bill introduced in the Pennsylvania House of Representatives.

  • August 25, 2025

    NY Bill Seeks Property Tax Credits In Certain Jurisdictions

    Some New York taxpayers would be eligible for a tax credit of their property tax amount if the taxpayer lives in certain taxing districts under a bill introduced in the state Senate. 

  • August 25, 2025

    Texas Bill Would OK Low-Population Voter-Approval Tax Rates

    The Texas voter-approval property tax rate, the maximum rate a local government can adopt without voter approval, would be reduced for smaller taxing authorities under a bill passed in the state Senate and a House committee. 

  • August 22, 2025

    Colo. House Advances Cuts To Business Tax Breaks

    Colorado would scale back a pair of business tax breaks under legislation advanced Friday by the state House of Representatives in a special session called by Gov. Jared Polis to address the impact from the federal budget reconciliation bill signed in July.

  • August 22, 2025

    State Tax Agencies Hiring IRS Departures To Boost Ranks

    More than 20 state revenue departments have hired former IRS employees this year amid a 25% reduction in the federal agency's staff, a development that tax practitioners say could improve states' communication with taxpayers and may prompt auditors to probe federal information on state returns.

  • August 22, 2025

    NC Justices Affirm Dismissal Of Philip Morris Tax Challenge

    A North Carolina administrative court does not have the power to find a state tax law unconstitutional as applied, the state's highest court ruled Friday, upholding a loss for Philip Morris in a $300,000 franchise tax case.

  • August 22, 2025

    Texas Bill Seeks To Cut Late Property Tax Payment Penalties

    Texas would reduce the amount of penalty and interest imposed on late property tax payments under a bill introduced in the state House of Representatives.

  • August 22, 2025

    Mich. Bills Seek New Tax On Electric Infrastructure Upgrades

    Michigan would exempt replacement electric distribution infrastructure from property tax and instead impose an annual tax on the electric utility that owns the infrastructure under bills introduced in the state House of Representatives.

  • August 22, 2025

    Taxation With Representation: Kirkland, Weil, Fried Frank

    In this week's Taxation With Representation, private equity firm Thoma Bravo buys human resources software provider Dayforce Inc. in a take-private deal, Lowe's buys Foundation Building Materials, Nexstar Media Group Inc. acquires fellow media company Tegna Inc., and Soho House & Co. Inc. inks a take-private deal with hotel operator MCR.

  • August 22, 2025

    Michigan Judge Gives Initial OK To Tax Foreclosure Deal

    A Michigan federal judge has granted preliminary approval to a settlement that would allow former property owners to receive the surplus profits they allege county treasurers made selling their tax-delinquent properties.

  • August 22, 2025

    Colorado Plan To Cut Spending, Tax Rate Stalls At Title Board

    A proposed Colorado ballot measure that would lower state general fund appropriations by at least 3% and cut the state income tax rate accordingly was blocked by a state panel, which ruled that the proposal wrongly addressed more than one subject.

  • August 21, 2025

    Property Owners Say SF Vacancy Tax Violates Rights

    A San Francisco levy on vacant residential units is not a tax, but a penalty, and violates property owners' constitutional rights to keep their private property from being taken for public use without just compensation, the owners told a California appellate court.

  • August 21, 2025

    Colorado Bills Would Prune Biz Tax Breaks In Special Session

    Colorado lawmakers advanced legislation Thursday that supporters said would close tax loopholes and, along with spending cuts, kicked off a special session called by Gov. Jared Polis to address budget shortfalls he said would otherwise result from federal policy changes.

  • August 21, 2025

    Minn. Court Grants Child Care Centers Property Tax Breaks

    A pair of Minnesota child care centers qualify for property tax exemptions as seminaries of learning, the state's tax court said, rejecting an assessor's claim that the properties didn't qualify because they were each owned and operated by separate limited liability companies.

  • August 21, 2025

    Minnesota Tax Court Cuts Abbott Labs Property Value By $7M

    A property owned by Abbott Laboratories Inc. was overvalued, and its 2022 assessment should be reduced by about $7 million, the Minnesota Tax Court found.

  • August 21, 2025

    Colo. Board Advances Ballot Plan For Overtime Tax Exemption

    Colorado would exempt overtime and tipped income from state taxation under a proposed 2026 ballot measure advanced by the state panel.

  • August 21, 2025

    Idaho Church Granted Full Exemption By State Supreme Court

    An Idaho church that leased a portion of its property to be used a day care center operated by the YMCA is still eligible for a full property tax exemption, the state Supreme Court said, overturning a lower court ruling. 

  • August 21, 2025

    Texas Resolution Seeks Vote On Broader Property Tax Limit

    Texas would ask voters to decide if the state should amend its constitution to apply an existing limit on the appraised value of residence homesteads to other types of property under legislation filed in the state House of Representatives.

Expert Analysis

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

  • Promoting Diversity In The Selection Of ADR Neutrals

    Excerpt from Practical Guidance
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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

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