State & Local

  • December 08, 2025

    Ala. Net Tax Collections Through November Up $90M

    Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue.

  • December 08, 2025

    NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos.

    New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly.

  • December 08, 2025

    NY's Hochul Vetoes Tax Deadline Change For Pot Distributors

    New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency.

  • December 08, 2025

    La. Gov. Names New Secretary To Lead Revenue Department

    Louisiana's governor appointed a new secretary to lead its Department of Revenue, choosing to elevate the department's deputy secretary who has more than a decade of experience in the agency.

  • December 05, 2025

    NH Supreme Court Asked To Affirm Tax Loss Offset Ruling

    New Hampshire's justices should affirm a lower court's finding that a capital loss carryback can be used to offset capital gains in a combined group, even if the loss and gain are generated by different group members, the Council on State Taxation said.

  • December 05, 2025

    Mass. Co.'s Software Receipts Sourced To Wis., Agency Rules

    A Massachusetts company's receipts for licensing its database software to a Wisconsin-based business are sourced to Wisconsin for tax purposes instead of the locations of customers who bought sublicenses from the business, the Wisconsin Tax Appeals Commission affirmed.

  • December 05, 2025

    The Tax Angle: Affordable Housing, Red Tape, ACA Credits

    With the midterm elections less than a year away, House and Senate members have been mulling several bread-and-butter tax issues such as housing, small businesses and healthcare. Here's a peek into a reporter's notebook on a few of these developing tax stories.

  • December 05, 2025

    Colo. Justices Urged To Scrap Ballot Plan To Expand TABOR

    A proposed ballot measure to require voter approval for a broader range of fees under Colorado's Taxpayer's Bill of Rights unlawfully contains more than a single subject and should be rejected, an opponent of the measure told the state's high court.

  • December 05, 2025

    Best Use Of Macy's Property Is As Store, Minn. Court Says

    The highest and best use for a Macy's property in Minnesota is its continued function as an anchor department store in a shopping mall, the state tax court said, declining to amend the valuations it previously found.

  • December 04, 2025

    NYU Tax Group Backs IRS In 1st Circ. Limited Partner Row

    Partners who are active participants in a partnership's business despite their status as limited partners under state law are not exempt from the self-employment tax, New York University's tax law center told the First Circuit in support of the federal government.

  • December 04, 2025

    Ore. Waives High Court Response In Delta Intangible Tax Fight

    The Oregon Department of Revenue will not respond to Delta Air Lines' petition to the U.S. Supreme Court challenging a state tax on its intangible property unless directed by the court, the department said in a filing.

  • December 04, 2025

    Ark. Revenues Through November Beat Forecast By $109M

    Arkansas' net general fund revenue collection from July through November exceeded estimates by $109 million, according to the state Department of Finance and Administration.

  • December 04, 2025

    Mass. Revenue In November Beats Estimate By $188M

    Massachusetts' general fund revenue collection from July through November outpaced estimates by $188 million, according to the state Department of Revenue.

  • December 04, 2025

    NH Receipts Through November Down $6M From Estimate

    New Hampshire's total receipts from July through November underperformed estimates by $6 million, according to the state Department of Administrative Services.

  • December 04, 2025

    Colo. Gov. Urges Treasury To Not Suspend Direct File

    The U.S. Treasury Department should rethink its decision to suspend Direct File, its free online tax preparation tool, Colorado Gov. Jared Polis said, calling it successful in simplifying filing and lowering costs for taxpayers.

  • December 03, 2025

    Mineral Rights At Former Mo. Gas Station Ruled Worthless

    A convenience store company's interest in mineral rights it retained when it sold a gas station property are correctly valued at $0 and not taxable, the Missouri Court of Appeals ruled, upholding decisions of a trial court and the state's tax commission.

  • December 03, 2025

    Colo. Board Advances High-Earner Tax Ballot Measure

    Colorado would boost income tax rates for high earners and lower them for others, raising as much as $4 billion annually, under a proposed ballot measure advanced Wednesday by a state board.

  • December 03, 2025

    Wisconsin Village Loses Bid to Block Oneida Land Trust

    A federal court judge affirmed an Interior Department decision to place 500 acres of properties into a trust for the Oneida Nation, rejecting claims by a Wisconsin village that the transfers were based on a biased administrative process that wiped out its municipal authority.

  • December 03, 2025

    Mass. Justices Question Limits Of Estate Tax Penalties

    A fine and interest assessment levied by Massachusetts' tax agency against an estate that filed its return seven years late is excessive and unconstitutional, the estate told the state's high court Wednesday, adding that it resulted in a penalty that was higher than the underlying tax.

  • December 03, 2025

    Boston Celeb Chef Facing Default In City's $1.7M Tax Case

    Celebrity chef Barbara Lynch failed to line up new counsel or respond to an amended complaint the city of Boston brought against her in state court over an unpaid $1.7 million tax bill for her now-shuttered restaurants, the city has argued, asking that she be found in default.

  • December 03, 2025

    Ore. Homeowner Can't Appeal Home's Value, Court Says

    An Oregon homeowner cannot appeal the real market values of his home because the difference between the homeowner's and the assessor's valuations failed to meet the statutory requirement for an appeal, the Oregon Tax Court ruled. 

  • December 03, 2025

    Oil Co. Can't Claim Sales Tax Exemption, Wyo. Justices Say

    A Wyoming oil and gas producer is not entitled to a refund for the sales tax paid on its electricity purchases because its movement of fluids does not constitute the company being engaged in the transportation business, the state Supreme Court ruled. 

  • December 03, 2025

    Iowa Total Receipts Through November Down $571M

    Iowa's general fund revenue from July through November underperformed estimates by $571 million, according to the state Department of Management.

  • December 03, 2025

    Mo. Revenues Through November Rise $209M From Last Year

    Missouri's general revenue fund collection from July through November beat the same period last fiscal year by $209 million, according to the state Department of Revenue.

  • December 02, 2025

    T-Mobile, AT&T Affiliates Beat Mo. City Telecom License Taxes

    A Missouri city failed to notify affiliates of T-Mobile, AT&T and other telecom companies of revised assessments for delinquent business license taxes before filing collection suits, a state appeals court ruled Tuesday, affirming a lower court judgment dismissing the city's actions. 

Expert Analysis

  • 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.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

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