State & Local
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September 25, 2025
Convicted Atty Lacks Moral Fitness, Ethics Panel Says
Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.
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September 25, 2025
DC Court Upholds Transfer Tax On Long-Term Leaseback
The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.
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September 25, 2025
Virginia Offers Tax Rebates For Timely 2024 Filing
Virginia residents who file their state tax returns by Nov. 3 may be eligible for rebates, Gov. Glenn Youngkin's office said.
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September 25, 2025
Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional
Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.
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September 25, 2025
Disney, IHOP Parent Lose Bid To Revisit Mich. Escheat Ruling
The Michigan Court of Appeals denied a request from Disney and the parent company of IHOP to reconsider its ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property.
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September 25, 2025
Michigan Senate Bill Seeks Tax On Vape Products
Michigan would subject vaping and other nicotine products to the same 32% tax rate imposed on nicotine products under a bill filed in the Senate.
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September 25, 2025
Calif. Bay Area Transit Tax Proposal Passes Legislature
California would establish a transportation district comprised of San Francisco and four other counties and authorize it to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill sent to Gov. Gavin Newsom.
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September 25, 2025
Ore. Tax Court Upholds IRS Offset To State Tax Refund
The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.
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September 24, 2025
Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax
A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.
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September 24, 2025
Minn. Justices Reject Humana's Pharmacy Sourcing Appeal
The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.
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September 24, 2025
Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case
An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.
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September 24, 2025
Calif. Panel Upholds County's Higher Tax Rates On Utilities
A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.
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September 24, 2025
Pa. Estate Denied Inheritance Tax Refund For Legal Costs
An estate had its request for a $29 million refund of inheritance tax partially denied by the Pennsylvania Commonwealth Court, which ruled that legal expenses it claimed for a deduction did not directly benefit the estate.
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September 24, 2025
Former Pa. Tax Collector Admits To Embezzling Public Funds
A former Pennsylvania tax collector pled guilty to embezzling public money totaling more than $400,000 in property taxes and federal grants intended for her local government, federal prosecutors announced.
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September 24, 2025
Ala. AT&T Affiliate's Cables Face General Sales Tax Rate
An Alabama telecommunication company's purchase of fiber-optic cables triggers the general sales tax rate, not the machine tax rate, the state tax tribunal ruled.
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September 24, 2025
Ohio House Bill Seeks Approval Rule For Some Property Tax
Ohio would require some political subdivisions to obtain approval from their member governing bodies before imposing property tax above a statutory limit under a bill introduced in the state House of Representatives.
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September 23, 2025
Trump Tariffs Are Constitutional, President's Allies Tell Justices
Two Republican lawmakers and two allied nonprofit groups told the U.S. Supreme Court on Tuesday that it should allow President Donald Trump's emergency tariffs authorized under the International Emergency Economic Powers Act.
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September 23, 2025
Calif. Tax Code Conformity Update Heads To Gov.
California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill sent to Gov. Gavin Newsom.
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September 23, 2025
Atty-Trustee Conflicts Doom Scaife Estate's $26M Tax Refund
A Strassburger McKenna Gutnick & Gefsky attorney was also acting as Mellon heir Richard Scaife's lawyer, trustee and media executive when he signed releases that kept Scaife's spending of his inheritance secret from his children, so a resulting $200 million settlement between the children and Scaife's estate was not a bona fide tax-exempt expense, a Pennsylvania appeals court ruled Tuesday.
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September 23, 2025
Airbnb Fights $10.5M Colorado Tax Bill On Guest Fees
The guest fee charged by Airbnb on rentals in Colorado is not subject to state and local sales taxes, the company told a state court, seeking to overturn a $10.5 million assessment by the state Department of Revenue.
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September 23, 2025
Star Chef Didn't Violate 'Vague' Pact With Boston, Judge Says
A Massachusetts state court has ruled that a "vague" agreement between celebrity chef Barbara Lynch and the city of Boston to escrow proceeds from the sale of her flagship No. 9 Park restaurant while the city seeks to collect her unpaid taxes doesn't prevent Lynch from using the funds to pay other creditors.
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September 23, 2025
La. Tax Owed On Payout From IRA Tied To State Account
A Louisiana couple must pay tax on a distribution from an individual retirement account despite that account's initial money coming from the husband's state employee retirement fund, the state's Board of Tax Appeals ruled.
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September 23, 2025
Calif. Conformity On Energy Tax Credit Sent To Newsom
California would conform to certain Internal Revenue Code provisions from the Inflation Reduction Act governing renewable energy tax credits under a bill sent to Democratic Gov. Gavin Newsom.
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September 23, 2025
Ariz. Revenues Through August Up $158M From Forecast
Arizona's general fund revenue in July and August outpaced forecasts by roughly $158 million, the state Joint Legislative Budget Committee reported.
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September 22, 2025
The Tax Angle: Green Energy Permits, Enhanced ACA Credits
From a look at permitting delays holding up solar and wind tax credit projects to uncertainty surrounding the renewal of Affordable Care Act enhanced premium tax credits, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
Expert Analysis
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.
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How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
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Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
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Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.