State & Local
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November 24, 2025
Guam Bill Would Create Amnesty Program For Overdue Taxes
Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.
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November 24, 2025
Vt. General Revenues Through Oct. Down $2M
Vermont's general fund revenue collection from July through October lagged $2 million behind the same period last year, according to the state Agency of Administration in a report released Monday.
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November 24, 2025
Wis. Revenues Through Fiscal Year $330M Over Last Year
Wisconsin's general purpose revenue collection from July through October outpaced the same period last year by $330 million, according to the state Department of Revenue.
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November 24, 2025
SC Revenue Collection Through October Rises $218M
South Carolina's general fund revenue collection from July through October exceeded the same period last year by $218 million, according to the state Board of Economic Advisors.
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November 21, 2025
E-Cig Companies, NYC Agree On $1K Fines For Flavored Vapes
New York City has settled claims with two e-cigarette wholesalers that have agreed to stop pushing flavored vapes within the five boroughs and to pay $1,000 fines for future violations, while litigation continues against other companies that are accused of flooding the market with illegal products.
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November 21, 2025
Biz Group Asks NJ Court To Nix Tax Rule On Internet Activities
A New Jersey regulation that outlines when a company's internet activities exceed P.L. 86-272's protections against state income taxes should be struck down for conflicting with federal law, a business trade group argued to the state tax court on Friday.
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November 21, 2025
Texas Supreme Court Rejects $4B Oil Spill Tax Refund Bid
The Texas Supreme Court declined Friday to hear an oil company's claim seeking a franchise tax refund for $4 billion in settlement expenses it paid due to its stake in the well involved in the Deepwater Horizon disaster.
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November 21, 2025
Wash. Lowers Its Revenue Forecast Through 2029 By $66M
Washington amended its revenue estimate through 2029 downward by $66 million, according to the State Economic and Revenue Forecast Council.
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November 21, 2025
Key Issues Facing The IRS Amid Looming Budget Cuts
The Internal Revenue Service is facing steep budget cuts in 2026, raising concerns about the agency's ability to handle taxpayer services and enforcement operations that are crucial for bringing in revenue and maintaining compliance with the voluntary system. Here, Law360 looks at the key areas where resource constraints are expected to hamper the IRS and what practitioners can do in response.
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November 20, 2025
Phillips 66 Loses Appeal Of La. Refinery's $1 Billion Value
Phillips 66 cannot use the sale of a refinery in another state in its arguments for lowering the $1 billion assessment of a refinery in Louisiana, a state appeals court said, rejecting the company's appeal of the valuation.
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November 20, 2025
Tax Group Knocks NYC Internet Activity Rule Change Plan
New York City's first round of proposed rules following its updated interpretation of P.L. 86-272 would have a detrimental impact on businesses providing internet-based services, a taxpayer advocacy group said during a hearing Thursday.
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November 20, 2025
SC Retailers Must Post Senior Sales Tax Break, Dept. Says
South Carolina retailers are required to post a sign at each entrance or cash register advising residents who are at least 85 years of age that they are eligible for a lower sales tax rate, the state Department of Revenue said in a ruling published Thursday.
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November 20, 2025
Ohio Senate OKs Inflation-Related Property Tax Increase Caps
Ohio would institute inflation-related caps on certain property tax increases and raise property tax credits for certain homeowners under a package of bills approved by the state Senate.
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November 20, 2025
Ore. Tax Court Slashes Health Club Property Value By $1M
An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.
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November 20, 2025
Del. Decouples Parts Of Tax Code From Fed. Budget Law
Delaware decoupled parts of its tax code from certain provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill signed by the governor.
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November 19, 2025
A&E Wins Interest Deduction Fight In NYC Tax Tribunal
A&E Television Networks can claim a New York City unincorporated business tax deduction for interest expenses that were deductible at the federal level, the city Tax Appeals Tribunal ruled Wednesday, saying the city's tax law generally conforms to the federal code.
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November 19, 2025
Vehicle Fleet Leasing Co. Says NY Wrongly Assessed $3M Tax
A vehicle fleet leasing firm should be allowed $3.1 million in sales tax credits for reductions to rental charges made at the end of its leases, the company told a New York appeals court Wednesday.
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November 19, 2025
Tax Court Substance Ruling Offers Silver Lining For Taxpayers
Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.
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November 19, 2025
Ore. Tax Court Lets Property Owner Amend Complaint Again
An Oregon homeowner can file a third amendment to his challenge of his property's valuation for 2022-2023 after the state tax court rejected the man's second amended complaint, the court ruled.
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November 19, 2025
NJ Revenue Through Oct. $427M Higher Than Last Year
New Jersey's general fund revenue collection from July through October beat last year's total during the same time frame by $427 million, according to the state Department of the Treasury.
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November 19, 2025
NY Senate Bill Would OK Added City Tax On Income Over $1M
New York state would authorize cities imposing personal income taxes to levy an additional local income tax on residents earning more than $1 million annually under a bill introduced in the state Senate.
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November 18, 2025
18 States OK Marketplace Tax Assurance Form, MTC Rep Says
A form certifying that marketplace sellers won't incur sales tax obligations on sales made through marketplace facilitators is ready to be added to the Multistate Tax Commission's website because 18 states agreed to accept the document, an MTC director said Tuesday.
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November 18, 2025
Wis. Justices Urged To Grant Tax Break To Catholic Charities
The New Civil Liberties Alliance urged the Wisconsin Supreme Court to grant a group of Catholic charities an unemployment tax exemption in light of the U.S. Supreme Court's ruling that the state's application of a religious activities test on the charities was unconstitutional.
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November 18, 2025
US Asks To Join Cruise Industry's Challenge To Hawaii Tax
The federal government should be allowed to join a cruise industry trade group's case against the state of Hawaii and several counties over the extension of a transient occupancy tax to cruise passengers, the U.S. Department of Justice told a Hawaii federal court.
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November 18, 2025
Del. House OKs Decoupling Parts Of Tax Code From Fed. Law
Delaware would decouple parts of its tax code from certain provisions of the federal budget law enacted in July under a bill passed by the state House of Representatives.
Expert Analysis
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.