State & Local
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									October 08, 2025
									Wis. Assembly OKs Child Care, Housing Tax Credit ExpansionWisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly. 
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									October 08, 2025
									Mo. Revenue Through Sept. Drops $19M From Last YearMissouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue. 
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									October 08, 2025
									Ore. Tax Court Not Swayed By Biz Owner's Notification ClaimAn Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations. 
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									October 08, 2025
									Denver Attorney Returns To Reed Smith State Tax TeamReed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues. 
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									October 07, 2025
									Cruise Cos. Say Tax Injunction Act Doesn't Bar Hawaii SuitA group of cruise companies should be allowed to proceed with their complaint against the state of Hawaii for an extension of a transient occupancy tax to cruise passengers, the companies told a federal district court, saying the Tax Injunction Act doesn't bar the complaint. 
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									October 07, 2025
									States' Digital Ad Tax Pursuits Continue Despite PushbackState lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation. 
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									October 07, 2025
									Calif. OTA Upholds Tax Penalty For Trust's Late PaymentA California trust that incorrectly calculated its tax liability for a quarterly payment owes a penalty because there were no qualifying circumstances that stopped it from making the payment, the state Office of Tax Appeals ruled. 
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									October 07, 2025
									NY Tax Reg Doesn't Conflict With PL 86-272, State Tells PanelA New York regulation that outlines when out-of-state businesses' online activities can render them subject to tax doesn't conflict with a federal law's constraints on states' taxing powers, the state's tax agency told a state appeals court. 
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									October 07, 2025
									Fla. Net Revenue Through August Beats Estimate By $114MFlorida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue. 
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									October 07, 2025
									Vape Cos. And Sellers Urge 4th Circ. To Block NC RegulationA group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law. 
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									October 07, 2025
									Calif. Allows Tax Break For Solar Property Until Owner ChangeA California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom. 
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									October 06, 2025
									NYC Tribunal Adds ALJ With 25 Years Of Tax ExperienceThe New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months. 
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									October 06, 2025
									Calif. OTA Backs Increased Sales Tax Bill For Coffee ShopA California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales. 
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									October 06, 2025
									Calif. Gov. Rejects Sales Tax Break For Hydrogen FuelCalifornia Gov. Gavin Newsom vetoed a bill that would have partially exempted hydrogen fuel from the state's 7.25% sales and use tax. 
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									October 06, 2025
									NY Tribunal Upholds Sales Tax On CBRE Biz's SoftwareA facilities management business owned by commercial broker CBRE is liable for New York sales tax on its bundled services that included sales of prewritten software, a state panel ruled, affirming a determination that the software was integral to the company's operations. 
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									October 06, 2025
									Social Security Chief Adds Duties As Inaugural CEO Of IRSThe current administrator of the Social Security Administration is adding a new role as the Internal Revenue Service's first chief executive officer, Treasury Secretary Scott Bessent announced Monday. 
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									October 06, 2025
									Arkansas Revenues Through Sept. Beat Forecast By $74MArkansas' net general fund revenue from July through September outperformed estimates by $74 million, according to the state Department of Revenue. 
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									October 06, 2025
									NH Total Receipts Through Sept. Down $17M From ForecastNew Hampshire's total receipts from July through September underperformed budget estimates by $17 million, the state Department of Administrative Services reported. 
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									October 06, 2025
									Mass. Revenues Through Sept. Fall $64M Short Of ForecastMassachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue. 
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									October 06, 2025
									Calif. Extends Sales And Use Tax Breaks For Energy, TransitCalifornia extended by two years a state financing authority's power to provide sales and use tax exclusions for approved alternative energy and transportation projects under a bill signed by Democratic Gov. Gavin Newsom. 
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									October 03, 2025
									Investor Claim Cannabis Co. Seller Hid $16M In Unpaid TaxesCalifornia cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor. 
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									October 03, 2025
									Mich. Lawmakers OK Fed. Code Decoupling, New Pot TaxMichigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday. 
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									October 03, 2025
									COST Decries Massachusetts Foreign-Source Income Tax PlanA Massachusetts proposal supporters said would fight offshore corporate tax avoidance and raise $400 billion annually would violate the U.S. Constitution and place the state at odds with other jurisdictions, the Council on State Taxation told legislators Friday. 
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									October 03, 2025
									NY ALJ Snuffs Out State Penalties On Biz's CigarettesA New York administrative law judge scrapped a penalty assessment on a retailer for holding untaxed cigarettes after determining that the state's tax agency failed to present evidence. 
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									October 03, 2025
									Airline Group Raises Concerns With Updates To MTC RuleA Multistate Tax Commission proposal to update a decades-old sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted could unnecessarily complicate how airlines calculate their tax liabilities, an industry representative said Friday. 
Expert Analysis
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								8 Ways Lawyers Can Protect The Rule Of Law In Their Work  Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business. 
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								Law School's Missed Lessons: Communicating With Clients  Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law. 
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								Adapting To Private Practice: From US Rep. To Boutique Firm  My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan. 
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								Senate's 41% Litigation Finance Tax Would Hurt Legal System  The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law. 
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								Del. Dispatch: General Partner Discretion In Valuing Incentives  In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank. 
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								Move Beyond Surface-Level Edits To Master Legal Writing  Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake. 
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								9th Circ. Has Muddied Waters Of Article III Pleading Standard  District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn. 
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								One Singular, Sensible Rate: SALT In Review  From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								How AI May Reshape The Future Of Adjudication.png)  As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton. 
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								When Legal Advocacy Crosses The Line Into Incivility  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. 
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								Attacks On Judicial Independence Tend To Manifest In 3 Ways  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. 
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								Section 899 Could Be A Costly Tax Shift For US Borrowers  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. 
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								Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use  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.