State & Local

  • July 09, 2025

    Conn. OKs Credit For Challenges To Remote Worker Taxes

    Connecticut is establishing a personal income tax credit for residents working remotely in the state who successfully challenge taxes imposed by other states under legislation signed by the governor.

  • July 09, 2025

    Baker McKenzie Rehires Int'l Tax Pro As Principal Economist

    Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.

  • July 08, 2025

    Kansas Extends STAR Bonds To Continue Chiefs, Royals Talks

    Kansas lawmakers have approved a one-year extension of the state's Sales Tax and Revenue bonds while the Missouri-based Kansas City Chiefs and Kansas City Royals continue talks with officials about migrating to Kansas.

  • July 08, 2025

    Former Homeowners Land Cert. In Ill. Property Tax Sale Suit

    An Illinois federal court has certified a class of Cook County residents who were stripped of excess equity when their residential properties were sold to recoup property taxes, overriding county objections that homeowners should have to litigate cases individually.

  • July 08, 2025

    State & Local Tax Cases To Watch In The 2nd Half Of 2025

    From Amazon's oral arguments before South Carolina's highest court to Charter Communications' appeal of a New York ruling that it did not qualify for a technology tax break, there will be plenty of state and local tax cases to watch in the second half of 2025. Law360 looks at some of the top state and local tax cases to keep an eye on in the next six months.

  • July 08, 2025

    Kansas Tax Collection Through June Up $132M From Estimate

    Kansas' total receipts from July through June beat government estimates by $132 million, according to the state Division of the Budget.

  • July 08, 2025

    Florida Net Revenue Through May Beat Estimates By $360M

    Florida's net general revenue for July through May outpaced forecasts by $360 million, according to a report by the state Department of Revenue.

  • July 08, 2025

    California Expands Eligibility For Boosted Film, TV Tax Credits

    California expanded eligibility for its increased film and television production tax credits under a bill signed by Democratic Gov. Gavin Newsom.

  • July 08, 2025

    Ala. Tax Revenue Through June Jumps $368M From Last Year

    Alabama's total revenue from October through June outpaced last year's collection during the same time frame by $368 million, according to a report by the state Department of Revenue.

  • July 07, 2025

    Calif. Ex-Doctor Was Resident, Owes $6.6M, Tax Judge Says

    A former California doctor with aspirations to be a professional gambler remained domiciled in the state and owes $6.6 million in tax and penalties, the state's Office of Tax Appeals said in an opinion released Monday.

  • July 07, 2025

    Calif. OTA Denies Shareholders' Bids To Increase Losses

    Two shareholders in auto body shop businesses failed to provide evidence to substantiate losses they claimed on their California tax returns, the state Office of Tax Appeals said in an opinion released Monday that affirmed a state Franchise Tax Board assessment.

  • July 07, 2025

    Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline

    The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.

  • July 07, 2025

    Calif. Boat Dealer Doesn't Owe Tax On Manufacturer's Rebate

    A California boat dealer does not owe sales tax on one of the promotional allowances it was given by a boat manufacturer despite running a deal on the manufacturer's brand of boats after receiving the allowance, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Tax Appeals Office Has Jurisdiction On Refund Cases

    The California Office of Tax Appeals, not the Franchise Tax Board, has jurisdiction over a refund claim filed by a couple who had already paid $755,000 in taxes, penalties and interest, according to a precedential OTA opinion released Monday.

  • July 07, 2025

    RI Justices Reject Verizon's $21M Refund Over Depreciation

    A Rhode Island trial court correctly found that the state applied the correct depreciation approach to property owned by Verizon, the state Supreme Court ruled, affirming the denial of the company's $21 million refund request.

  • July 07, 2025

    Mass. Enacts $61B Budget With No Tax Hikes

    Massachusetts will operate with a nearly $61 billion budget in fiscal year 2026 under legislation signed by Democratic Gov. Maura Healey that doesn't entail any tax increases.

  • July 07, 2025

    California Man On Hook For Former Business's Sales Tax

    A California man who was the responsible party for his business that operated a restaurant franchise willfully failed to pay the business's sales tax liability and must cover the remaining debt, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Contractor Denied Sales Tax Deduction

    A California construction contractor failed to prove it was entitled to a deduction of sales tax paid on purchases for resale, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Maine Authorizes Task Force To Explore Property Tax Changes

    Maine authorized the creation of a task force to explore the need for legislation and constitutional amendments to provide more effective property tax relief for residents under a bill signed by the governor.

  • July 07, 2025

    Alabama Couple Can Deduct Farm Expenses, Tribunal Rules

    An Alabama couple can claim business expense deductions related to their farm because the farm was run as a for-profit business, the state's tax tribunal ruled.

  • July 07, 2025

    Iowa Total Receipts Fall $616M From Last Year

    Iowa's general revenue collection for the fiscal year that ended last month dropped from the prior year's total by $616 million, according to a report by the state's Department of Management.

  • July 07, 2025

    Arkansas Revenues Through June Beat Forecast By $153M

    Arkansas' net general revenues from July through June exceeded expectations by $153 million, the state Department of Finance and Administration reported.

  • July 03, 2025

    Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules

    Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled, reversing a district court's finding that the subscriptions were not taxable under state law because they were not tangible physical items.

  • July 03, 2025

    G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2

    Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime.

  • July 03, 2025

    Top State & Local Tax Policies Of 2025: Midyear Report

    Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025.

Expert Analysis

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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