State & Local
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October 17, 2025
Trump Orders Truck Tariffs, Expands Auto Rebate Program
President Donald Trump signed an executive order Friday to begin anticipated tariffs on heavy and medium trucks on Nov. 1, while expanding a program that domestic auto manufacturers are already utilizing for rebates to existing tariffs on auto vehicles.
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October 17, 2025
NYC Pitches Following MTC Position On Internet Activities
New York City would follow the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections against income taxes under regulations proposed by the city's tax agency.
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October 17, 2025
Chicago Mayor Pitches 'Head Tax' Revival, Other Changes
Chicago's mayor has floated a host of tax increases and changes in his budget presentation, including a tax on social media companies and a revival of a city fee based on the number of a company's employees, sometimes referred to as a head tax.
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October 17, 2025
Georgia Justices Affirm Stormwater Charge Is Fee, Not Tax
A stormwater utility charge levied by a local government in Georgia is a fee, not a tax, the state Supreme Court said, upholding a trial court's finding that the charge did not violate the state constitution's uniformity provision on property taxation.
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October 17, 2025
Ill. Sen. Bill Would Make Pass-Through Entity Tax Permanent
Illinois would make its elective pass-through entity tax available to eligible taxpayers on a permanent basis under a bill introduced in the state Senate.
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October 17, 2025
Electronic Co. Tells Justices Trump Tariffs Are The Emergency
Emergency tariffs imposed by President Donald Trump are creating extraordinary economic threats under a law that was intended to protect U.S. retailers from such harm, a Virginia-based electronics company told the U.S. Supreme Court on Friday.
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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.
Expert Analysis
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.