State & Local

  • 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.

  • November 18, 2025

    Mich. Tribunal Says Stock Transfers Uncap Property's Value

    The transfer of shares among three owners of a company that owned a Michigan property was enough to uncap the property's tax value, the Michigan Tax Tribunal ruled, rejecting a challenge to a local assessor's decision.

  • November 18, 2025

    Ind. Tax Court Nixes 'Less Egregious' Assessment For Kohl's

    An Indiana tax board erred when it relied on flawed appraisals of a Kohl's department store prepared by experts and chose the "somewhat less egregious" arguments of the company in lowering the valuations by nearly half, the state tax court said.

  • November 18, 2025

    3 Things To Know About Florida v. California At High Court

    Florida startled many in the state tax community in late October by telling the U.S. Supreme Court the state has been harmed by a special tax rule that California uses along with its single-sales-factor apportionment method. Here, Law360 explores things to know about the case.

  • November 18, 2025

    Ill. Revenue Through Oct. Beats Budget Forecast By $193M

    Illinois general revenue collection from July through October beat estimates by $193 million, according to the Office of Management and Budget.

  • November 17, 2025

    NY Panel Probes Software Use In Temp Firm's $1M Tax Fight

    Justices on a New York state appeals court grappled Monday with whether a company that helps businesses hire and manage temporary workers owes about $1 million in state sales tax because it provides its clients with software to execute its services.

  • November 17, 2025

    NY Senator Pitches Bill To Regulate, Tax Hemp Beverages

    A New York state senator has prefiled a bill to regulate the sale of intoxicating hemp cannabinoid beverages while levying a 10% tax on them.

  • November 17, 2025

    Ore. Subtraction For Retirement Distribution OK'd By Court

    An Oregon couple is entitled to a subtraction from state income for a retirement plan distribution, the state tax court said, rejecting the state tax department's argument that it should be disallowed because the original contributions were rolled over from an ineligible plan.

  • November 17, 2025

    Del. Justices Find School Districts' Tax Rates Constitutional

    A group of Delaware school districts that were allowed to impose a split property tax rate can keep their different rates for residential and nonresidential properties, the state Supreme Court ruled.

  • November 17, 2025

    MVP: Sullivan & Cromwell's Isaac Wheeler

    Isaac Wheeler of Sullivan & Cromwell LLP's tax practice advised RedBird Capital Partners on the Skydance and Paramount deal, helped xAI and X on a $113 billion transaction related to their merger and guided Tishman Speyer on its $3.5 billion refinancing of Rockefeller Center, earning him a spot as one of the 2025 Law360 Tax MVPs.

  • November 17, 2025

    RI Revenue Through Oct. Beats Forecast By $45M

    Rhode Island's general revenue collection from July through October totaled $45 million more than an estimate, according to the state Department of Revenue.

  • November 17, 2025

    Tenn. Revenue Through Oct. Tops Estimate By $49M

    Tennessee's total tax collection from July through October outpaced a forecast by $49 million, according to the state Department of Finance and Administration.

  • November 17, 2025

    Neb. Net Receipts Through October Match Estimates

    Nebraska's net receipts from July through October totaled $2 billion, staying level with government forecasts, according to the state Department of Revenue.

  • November 17, 2025

    Del. Pushes County Property Tax Payment Deadline To Dec. 31

    Delaware extended a tax payment deadline for New Castle County property owners until the end of the year under a bill signed by the governor.

  • November 14, 2025

    The Tax Angle: Letter Ruling Debate, Experts' Role In Policy

    From a discussion on whether seeking a private letter ruling risks sparking more IRS oversight to a former Congressional Budget Office director's thoughts on tax experts' role in policymaking, here's a peek into a reporter's notebook on stories from the National Tax Association's annual conference in Boston.

  • November 14, 2025

    Del. Lawmakers OK Pushing County's Property Tax Deadline

    Delaware would extend a tax payment deadline for New Castle County property owners until the end of the year under a bill unanimously approved by state lawmakers and headed to the governor.

  • November 14, 2025

    Okla. Tax Revenues Through Oct. Up $114M From Estimate

    Oklahoma's general fund revenue from July through October outpaced forecasts by $114 million, according to the state Office of Management and Enterprise Services.

  • November 14, 2025

    MVP: Latham's Pardis Zomorodi

    Pardis Zomorodi, partner at Latham & Watkins LLP's transactional tax practice in Los Angeles, has guided companies through the tax aspects of major complex transactions, including 2024's largest IPO and the high-profile merger between Skydance Media and Paramount Global, earning her a spot as one of the 2025 Law360 Tax MVPs.

  • November 14, 2025

    Taxation With Representation: Wachtell, Paul Hastings, Sidley

    In this week's Taxation With Representation, Pfizer Inc. completes its acquisition of obesity drug developer Metsera Inc., motion and controls technologies company Parker-Hannifin Corp. acquires Filtration Group Corp., and fund administrator JTC PLC backs a cash offer in the billions from British private equity shop Permira.

  • November 14, 2025

    Va. General Revenue Collection Through Oct. Up $509M

    Virginia's general fund revenue from July through October grew $509 million from last year, according to a state Department of Accounts report released Friday.

  • November 14, 2025

    NY Tax Collection Through October Beats Last Year By $5.2B

    New York's tax collection from April through October outpaced the same period last year by $5.2 billion, according to the state Department of Taxation and Finance.

  • November 13, 2025

    Wash. Court Backs Tax Dept. In $500K Tax Refund Dispute

    A Washington property management company did not merit an exclusion from state gross income for payments to onsite employees, a state appeals court panel ruled, upholding a trial court decision and denying a nearly $500,000 refund bid.

  • November 13, 2025

    Pa. Decouples From Fed. Corporate Tax Breaks In Budget

    Pennsylvania decoupled from new federal tax breaks for research and experimentation costs and interest expenses under fiscal year 2026 budget legislation approved by Gov. Josh Shapiro that is expected to save the state about $1 billion in tax revenue.

  • November 13, 2025

    Mass. Power Facility Due $2.7M Property Tax Abatement

    A Massachusetts hydroelectric facility was overvalued by as much as $125 million by local assessors, the state Appellate Tax Board said in a decision released Thursday, ordering abatements topping $2.7 million.

  • November 13, 2025

    Hawaiian Airlines Loses Appeal Over $1.6M Tax On Jet Parts

    Hawaiian Airlines can't claim a nearly $1.6 million excise tax exemption on jet parts it purchased from Boeing, a Hawaii appeals court ruled, finding the parts don't qualify for a servicing or maintenance tax break.

Expert Analysis

  • AI Will Soon Transform The E-Discovery Industrial Complex

    Author Photo

    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

    Author Photo

    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

    Author Photo

    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

    Author Photo

    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

    Author Photo

    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.

  • 5 Ways To Create Effective Mock Assignments For Associates

    Author Photo

    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.

  • Mentorship Resolutions For The New Year

    Author Photo

    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.

  • 5 Litigation Funding Trends To Note In 2025

    Author Photo

    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.

  • Rethinking Litigation Risk And What It Really Means To Win

    Author Photo

    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.

  • Bad Ideas From Coast To Coast: SALT In Review

    Author Photo

    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.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

    Author Photo

    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.

  • 5 E-Discovery Predictions For 2025 And Beyond

    Author Photo

    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.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.