State & Local
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September 17, 2025
Ind. Tax Board Upholds Nestle Plant's Valuation
An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.
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September 17, 2025
Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike
For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.
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September 17, 2025
Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest
Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.
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September 17, 2025
NY Total Tax Collection Through Aug. Up $5B From Last Year
New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.
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September 16, 2025
CarMax Distorted Business Activity, SC Tells Appeals Court
CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.
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September 16, 2025
Avalara Investors' Claims Pass Muster After 9th Circ. Revival
A Washington federal judge has allowed a proposed class action to proceed accusing tax software company Avalara Inc. of misleading investors ahead of an $8.4 billion deal to take the company private, but said the suit failed to adequately allege negligence by individual board members, giving investors one week to amend those claims.
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September 16, 2025
Arby's Sale Produced Business Income, Ark. Justices Told
A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.
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September 16, 2025
Biz Group Seeks To Invalidate NJ Tax Reg On Online Activities
New Jersey violated the U.S. Constitution's supremacy clause by adopting rules that outline when a company's internet activities exceed P.L. 86-272's protections against state income taxes, a business trade group told the state's tax court in a complaint obtained Tuesday by Law360.
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September 16, 2025
Some Mich. Taxpayers May Opt Out Of Electing Into Entity Tax
Michigan taxpayers in their first year of electing into the state's flow-through entity tax may opt out if they wish because of the implications of the federal budget bill, the state Treasury Department announced.
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September 16, 2025
Ore. Tax Court Nixes $14K Deduction For Noncash Donations
An Oregon woman did not establish the fair market value of noncash charitable donations and failed to meet federal substantiation requirements for their deductibility, the Oregon Tax Court said, rejecting her claim for a $14,000 deduction.
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September 16, 2025
Wash. Charitable Limits Don't Apply To Firefighter House Sale
The Seattle Black Firefighters' Association is not a charitable organization, the Washington Court of Appeals said, affirming a lower court ruling that found the house the association occupies is not subject to charitable purpose restrictions.
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September 16, 2025
Loeb & Loeb Opens DC-Area Office With Ex-Reed Smith Attys
Loeb & Loeb LLP announced Tuesday the opening of a new office in Virginia, along with the arrival of an eight-person private client and tax controversy staff formerly of Reed Smith LLP.
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September 16, 2025
Mass. Tax Board Cuts Value Of Biz's Condos Based On Sales
The assessed values of two condominium units in Massachusetts were reduced by the state Appellate Tax Board in a decision released Tuesday, after the board found that both were overvalued when compared with similar properties.
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September 16, 2025
Neb. Net Receipts Through August Top Estimates By $32M
Nebraska's net receipts in July and August were $32 million stronger than forecast, according to the state Department of Revenue.
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September 16, 2025
Mass. Board Reduces Tax Value Of Educational Property
A multiuse educational facility was overvalued by a local assessor, the Massachusetts Appellate Tax Board said in a decision released Tuesday, cutting its valuation by about $400,000.
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September 16, 2025
Dem Governors Call For Enhanced Premium Credit Extension
Nearly 20 Democratic governors called for extension of the enhanced premium tax credits that subsidize marketplace health plans in a letter to Republican and Democratic congressional leaders.
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September 16, 2025
Ill. Revenue Through August Beats Budget Forecast By $149M
Illinois total revenue collection in July and August outpaced estimates by $149 million, the state Department of Revenue reported.
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September 15, 2025
Comcast Says Wash. State Tax Unfairly Targets Online Ads
Washington state's new law imposing sales tax on certain advertising services violates the federal Internet Tax Freedom Act and the U.S. Constitution, Comcast said in a complaint obtained Monday by Law360.
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September 15, 2025
Mass. Bill Seeks Graduated Real Estate Transfer Tax
Massachusetts would boost taxes on most real estate transfers with a graduated rate to raise revenue for affordable housing efforts under legislation heard Monday by a joint legislative panel.
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September 15, 2025
Minn. Tax Court Says Woman's Refund Request Is Too Late
A Minnesota woman is not eligible for a refund of excess state income tax paid after submitting a replacement federal return for her 2016 taxes too late, the Minnesota Tax Court ruled.
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September 15, 2025
Ky. General Revenue Through August Drops $85M
Kentucky's general fund revenue collection in July and August lagged behind the same period last year by roughly $85 million, according to the Department of Revenue.
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September 15, 2025
NJ Tax Revenue Through Aug. $43M Higher Than Last Year
New Jersey's revenue collection in July and August exceeded last year's during the same period by $43 million, according to the state Department of the Treasury in a report released Monday.
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September 15, 2025
Va. Revenue Through Aug. Rises $287M From Last Year
Virginia's general fund revenue collection in July and August outpaced last year's total for that period by $287 million, according to the state secretary of finance.
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September 15, 2025
OIRA Concludes Review Of Tipped Occupations
The Office of Information and Regulatory Affairs has concluded its review of a proposed regulation concerning guidance on occupations that will be subject to President Donald Trump's policy of no tax on tips, the office said.
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September 15, 2025
Kingsley Napley Bags Private Client Pro To Head Tax Desk
Kingsley Napley LLP said Monday that it has hired Paul Davidoff to head its international tax desk as the firm deals with a surge in work connected with tax and trusts amid an exodus of high-net-worth individuals from Britain.
Expert Analysis
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.