State & Local

  • November 07, 2025

    9th Circ. Sides With Calif. In Tribal Cigarette Tax Fight

    The Ninth Circuit on Friday backed California in a dispute it brought to enforce cigarette taxes against a tobacco company owned and operated by a federally recognized Native American tribe, holding that the tribal leader defendants can't claim sovereign or qualified immunity exempts them from the federal tax law.

  • November 07, 2025

    NJ Senate Bill Seeks Tax Credit For Employer Child Care

    New Jersey would establish tax credits for employers who provide child care services for their employees' children under a bill introduced in the state Senate.

  • November 07, 2025

    Ex-Mich. Speaker's Top Aide Admits To Nonprofit Fund Theft

    The one-time chief of staff to former Michigan House Speaker Lee Chatfield has pled guilty to two felony charges of misappropriating funds from nonprofit organizations and political action committees, and has agreed to testify in future proceedings.

  • November 07, 2025

    Mass. Panel Hears Proposal For Local Option Tax Hikes

    Massachusetts would give cities and towns the option to raise certain taxes under legislation pitched by Democratic Gov. Maura Healey's administration to a legislative panel Friday.

  • November 07, 2025

    Neb. High Court Backs Lower Tax Valuation For Apartments

    Nebraska's tax commission erred when it sided with a local assessor's valuation of two apartment complexes rather than the local tax board's lower valuation, the state's high court said in an opinion Friday.    

  • November 07, 2025

    Ore. Income Tax Credit Triggered by $1.4B Surplus

    Oregon's $1.4 billion revenue surplus for 2023 through 2025 will trigger a credit issued to state taxpayers on their 2025 income tax returns, the Oregon Department of Revenue announced Friday.

  • November 07, 2025

    NC Revenue From July Through September Up $292M

    North Carolina's total revenue from July through September outpaced the same period last fiscal year by $292 million, according to the Office of the State Controller.

  • November 07, 2025

    Taxation With Representation: Kirkland, Cravath, Paul Weiss

    In this week's Taxation With Representation, consumer products giant Kimberly-Clark acquires Tylenol maker Kenvue, shale producers SM Energy and Civitas Resources announce a merger, and power management company Eaton buys Boyd Corp.'s thermal business.

  • November 07, 2025

    Mass. Tax Collections Through Oct. Up $99M From Estimates

    Massachusetts revenue collection from July through October outpaced estimates by $99 million, according to the state Department of Revenue.

  • November 06, 2025

    La. Justices Dismiss Cancer Center's Property Tax Appeal

    A Louisiana cancer center should have appealed its property tax assessment to a district court, not the state tax commission, the Louisiana Supreme Court ruled, finding the commission doesn't have jurisdiction in the case.

  • November 06, 2025

    Del. Bill Seeks To Decouple Parts Of Tax Code From Fed. Law

    Delaware would decouple parts of its tax code from provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill introduced in the state House of Representatives.

  • November 06, 2025

    Wis. Revenue Up $261M From Last July Through October

    Wisconsin's general fund revenue from July through October exceeded the same period last year by roughly $261 million, according to the state Department of Revenue.

  • November 06, 2025

    Ala. Net Revenue In Oct. Rises $19M From Last Year

    Alabama's net revenue collection in October grew by $19 million from the total in the same month last year, according to the state Department of Revenue.

  • November 06, 2025

    Ore. Hangar Owner Must Allow Inspection In Tax Dispute

    The owner of an Oregon airplane hangar appealing a valuation must allow a site inspection by a local appraiser, the state's tax court said, rejecting the argument that a prior inspection was sufficient.

  • November 06, 2025

    DC Tax Dept. OKs Break For Federal Employees In Shutdown

    The District of Columbia will pause tax collection actions such as bank levies and wage garnishment for federal employees and contractors demonstrating financial hardship during the federal government shutdown, the district's tax department said.

  • November 06, 2025

    2nd Circ. Orders New Look At Trump's Hush Money Case

    In a published opinion, the Second Circuit on Thursday ordered a federal district judge to take a fresh look at President Donald Trump's attempt to move his New York hush money conviction to federal court, citing the U.S. Supreme Court's 2024 presidential immunity ruling as grounds for reconsidering the case.

  • November 05, 2025

    IRS Direct File Will Not Be Offered In 2026, States Confirm

    State revenue agencies confirmed Wednesday that the Internal Revenue Service has informed them that its free online tax preparation tool, Direct File, will not be offered for the 2026 filing season and potentially other years.

  • November 05, 2025

    Missouri Justices Won't Consider REIT's Bid To Avoid City Tax

    The Missouri Supreme Court won't review an appellate court ruling that said rental income from property owned by a healthcare real estate investment trust is subject to tax in Kansas City, Missouri, the justices said in an order.

  • November 05, 2025

    Ala. Lays Out State's Alignment With Federal Tax Changes

    Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.

  • November 05, 2025

    Mich. Justices Probe Nationwide's Combined Tax Filing Win

    Two Michigan Supreme Court justices questioned Wednesday whether the state's tax statutes governing insurance companies exclude key phrases that would allow Nationwide entities to file as a unitary group that can share credits among its members.

  • November 05, 2025

    Justices Skeptical About Trump's Emergency Tariff Authority

    Several U.S. Supreme Court justices asked the government to defend why well-established judicial doctrines shouldn't limit President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act during oral arguments Wednesday, casting doubt on whether they believe the law provides that kind of authority.

  • November 05, 2025

    NJ Panel Unsure Businessman's Threats Broke Law

    A New Jersey appellate panel on Wednesday appeared skeptical that the sprawling racketeering indictment against Garden State businessman George E. Norcross was improperly dismissed, asking the state in its bid to revive the case how the power broker's alleged threats outlined in its 111-page indictment were unlawful.

  • November 05, 2025

    Ore. Tax Court Denies Deductions For Hawaii Condo

    An Oregon couple with a construction-related S corporation were correctly denied most of the income tax deductions they claimed related to work in Hawaii, including a portion of the costs of a condominium rental, the state tax court ruled.

  • November 05, 2025

    Texas Voters Back Increase To Biz Property Tax Exemption

    Texas voters backed a constitutional amendment increasing the state's business property tax exemption as well as a proposal barring taxes on capital gains and securities transactions, according to unofficial election results from the secretary of state's office.

  • November 05, 2025

    NH Receipts Trail Estimates By $29M Through Oct.

    New Hampshire's total receipts from July through October trailed forecasts by $29 million, according to the state Department of Administrative Services.

Expert Analysis

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

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