State & Local
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October 17, 2025
Taxation With Representation: Latham, Kirkland, Wachtell
In this week's Taxation With Representation, the Artificial Intelligence Infrastructure Partnership, MGX, and BlackRock's Global Infrastructure Partners acquire Aligned Data Centers from Macquarie Asset Management and co-investors; Rayonier Inc. and PotlatchDeltic Corp. merge to create a timber and wood products giant; and a Lone Star Funds affiliate acquires industrial processing equipment provider Hillenbrand Inc.
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October 16, 2025
MTA Wants Truckers' Congestion Pricing Suit Tossed
New York officials have told a Manhattan federal judge that an amended lawsuit alleging congestion pricing tolls wrongfully discriminate against commercial truckers still doesn't offer any new facts suggesting the tolls are unreasonable or violate federal law, so the lawsuit should be tossed for good.
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October 16, 2025
China's Crackdown On Rare Earth Minerals Spooks Importers
In the latest trade salvo between the U.S. and China, stricter Chinese export controls on critical earth minerals that many U.S. manufacturers rely on are causing concern for businesses, which may have difficulty diversifying supply chains for the rare materials.
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October 16, 2025
NJ Tax Revenue In September Rises By $219M
New Jersey's September revenue collections exceeded last year's figures for the month by 4.4%, or $219 million, according to a report by the state Department of the Treasury.
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October 16, 2025
Mass. Seasonal Community Leaders Plug Real Estate Tax Bills
Massachusetts locations designated as seasonal communities would have new revenue options, including a local-option real estate transfer tax, to fund affordable housing efforts under legislation pitched by local leaders to a legislative panel.
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October 16, 2025
Mass. Board Upholds Tax Value Of Boston Home
A Boston property owner failed to prove that the city overassessed her four-bedroom, 2,900-square-foot home, the state's Appellate Tax Board said, finding the city's assessment of $724,000 for the 2022 tax year was reasonable.
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October 16, 2025
Justices Urged To Hear Mich. Tax Foreclosure Case
A property owner has asked the U.S. Supreme Court to weigh in on her case alleging a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale, arguing the justices should settle a conflict among circuits and calling the state's process to claim such proceeds too restrictive.
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October 16, 2025
Mich. Tribunal Denies Religious Tax Break For Rental Property
A Michigan town correctly revoked a religious tax exemption for a property rented out through short-term rental platforms, the state Tax Tribunal ruled, adding that there was no evidence that Christian activities held on the property reflected the property owner's faith.
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October 16, 2025
NY Enacts Property Tax Breaks For Some Developments
New York will create a property tax exemption for some residential property transferred to low-income households and expand a property tax exemption for redeveloped family homes under bills signed by Democratic Gov. Kathy Hochul on Oct. 16.
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October 16, 2025
Mass. Board Reduces Condo Value For Its Street Proximity
A Massachusetts condominium unit with a desirable view was overvalued by a local assessor, a state panel said, agreeing with the owner that its location close to a street was a detriment to its value.
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October 16, 2025
Mass. Tax Board Reduces Condo's Fair Cash Value
A Massachusetts condominium's value should be lowered because the trust that owns the property proved that the property was less updated and smaller compared with similar properties, the state tax board ruled.
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October 16, 2025
Utah Authorizes Local Sales, Use Tax For Emergency Services
Utah authorized qualifying political subdivisions to impose a sales and use tax of up to 1% to fund emergency services under a bill signed by the governor.
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October 15, 2025
Md. May Not Enforce Pass-Through Provision In Digital Ad Tax
Maryland is permanently barred from enforcing a provision in the state's digital advertising tax that prevents tech companies from directly passing the amount of tax through to customers, according to an order released Wednesday by a federal district judge.
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October 15, 2025
Colo. Plan For High-Earner Tax Hike Stalled By Board
A proposed Colorado ballot measure to boost income tax rates on high earners while lowering them for most other taxpayers to raise additional revenue addressed more than a single subject, violating state law, a state board said Wednesday.
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October 15, 2025
Colo. Board Advances Proposals To Expand TABOR
Colorado would apply its Taxpayer Bill of Rights to fees raising at least $100 million over five years and for tax expansions under voter initiatives proposed for the state's 2026 ballot and advanced by a state panel Wednesday.
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October 15, 2025
Calif. Gov. Vetoes More Film Tax Credit Data Collection
California Gov. Gavin Newsom vetoed a bill that would have required the state Film Commission to collect additional data from productions receiving film tax credits, address noncompliance with data collection requirements and publish an annual report on the collected data.
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October 15, 2025
Colo. Income Tax Cut Ballot Proposal Advanced By Board
Colorado would reduce its flat income tax rate by one percentage point under a proposed 2026 ballot measure advanced Wednesday by a state board.
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October 15, 2025
Morgan Lewis Adds Ex-IRS Special Counsel As DC Partner
A former special counsel at the Internal Revenue Service's chief counsel's office has moved to Morgan Lewis & Bockius LLP's tax-exempt organizations team, where he'll continue working on issues related to charitable giving groups and other organizations.
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October 15, 2025
Ohio Income Tax Dispute Wrongly Barred As Late, Court Told
An Ohio trial court incorrectly ruled that a woman's complaint challenging Akron's collection of tax on a settlement payment was time-barred, a group told an appeals court.
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October 15, 2025
Calif. Creates Bay Area Transit District With Power To Tax
California established a transportation district comprising San Francisco and four other counties that is authorized to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill signed by Gov. Gavin Newsom.
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October 15, 2025
Colo. Extends Tax Deadlines For Flood Victims
Colorado taxpayers who have been impacted by floods in the southwestern part of the state will have until the end of the year to file their income taxes and sales taxes, the state Department of Revenue said.
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October 15, 2025
Va. Revenue Through Sept. Rises By $374M
Virginia's general fund revenue collection from July through September surged by $374 million compared with the total for the same period last year, according to the state Department of Revenue.
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October 15, 2025
Calif.'s Newsom Vetoes OK Of Local Transit Taxes Via Initiative
California Gov. Gavin Newsom vetoed a bill that would have affirmed local taxing jurisdictions' authority to use the voter initiative process to impose transactions and use taxes to fund transportation projects.
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October 15, 2025
Ill. Revenue Through Sept. Beats Budget Forecast By $289M
Illinois' total revenue from July through September outpaced estimates by $289 million, according to the governor's office.
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October 14, 2025
Relief Concerns Grow As Sectoral Tariff Actions Build
Importers' hopes for relief from industrywide tariffs are lagging alongside the trade deals President Donald Trump is trying to broker for some goods, while the administration's accelerated rollout of sectoral levies is also stoking concerns the government may be hamstringing its onshoring goals.
Expert Analysis
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.