State & Local

  • December 23, 2025

    Chicago Mayor Allows $16.6B Budget Without Head Tax

    Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature.

  • December 23, 2025

    Mass. Panel OKs $300M Real Estate Transfer Fee Hike

    Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts.

  • December 23, 2025

    Maine General Revenues Top Forecast By $91M

    Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday.

  • December 23, 2025

    RI Revenues Through Nov. Lag $29M Below Estimate

    Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue.

  • December 23, 2025

    Fiscal Year 2026 State Tax Revenues Look Shaky, Experts Say

    States are cutting back on general fund spending and setting budgets on a more defensive footing in fiscal year 2026, policy experts say, in anticipation of slower tax revenue growth after years of record-setting growth.

  • December 22, 2025

    Chicago Council's $16.6B Budget Axes Mayor's Head Tax Plan

    Chicago aldermen have passed a budget that omits Mayor Brandon Johnson's signature tax proposal of a $33-per-employee monthly tax on larger businesses, setting up a clash with the mayor, who must now decide whether to veto the council's plan.

  • December 22, 2025

    Top State And Local Tax Policies Of 2025

    The federal budget bill President Donald Trump signed in July changed the revenue picture for states, and some separated from federal policy to avoid severe impacts. The ever-growing digital economy also brought new challenges and opportunities for states. Here, Law360 looks at some of the top state and local tax policies of the past year.

  • December 22, 2025

    NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base

    New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex.

  • December 22, 2025

    Ariz. Revenues Through November Up $184M From Forecast

    Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee.

  • December 22, 2025

    Ohio Justices Reject Effort To Stop City's Income Tax

    An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim.

  • December 22, 2025

    SC Dept. Says Admission Tax Applies To Amusement Venues

    South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling. 

  • December 22, 2025

    Ariz. Bills Seek Ban On Crypto, Blockchain Taxes

    Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate.

  • December 22, 2025

    Minn. Montessori School Gets Property Tax Break, Court Says

    A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law.

  • December 19, 2025

    Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax

    Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax.

  • December 19, 2025

    Calif. Appeals Court Upholds Los Angeles' Mansion Tax

    A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.

  • December 19, 2025

    Ill. To End Transaction Threshold For Sales Tax

    Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.

  • December 19, 2025

    Ga. Gov. Announces New Revenue Commissioner

    Georgia Gov. Brian Kemp announced Friday that a commercial real estate lawyer will lead the state's Department of Revenue starting in February.

  • December 19, 2025

    IRS Extends Transition For States' Paid Family Leave Changes

    States with paid family and medical leave programs have another year to transition to changes to the income and employment tax treatment of contributions paid in certain situations to support those benefits, the IRS said Friday, adopting stakeholders' recommendation for more time to comply.

  • December 19, 2025

    Top State & Local Tax Cases Of 2025

    From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.

  • December 19, 2025

    Taxation With Representation: Baker Botts, Morgan Lewis

    In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.

  • December 19, 2025

    SC Revenues Through November Beat Estimate By $79M

    South Carolina's general fund revenue collection from July through November was nearly $79 million ahead of estimates, according to the state Revenue and Fiscal Affairs Office.

  • December 19, 2025

    Utah Revenues Through November Up $243M From Last Year

    Utah's general fund revenue collection from July through November was $243 million higher than the same period last fiscal year, according to the State Tax Commission.

  • December 18, 2025

    Disney, Hulu Lose Appeal Over Calif. Streaming Tax

    Hulu and two other Disney subsidiaries that provide streaming services must pay a California city's video services tax, a state appeals court panel ruled, upholding a trial court.

  • December 18, 2025

    Fla. High Court Says $5B Bond Deal Can't Be Set Aside

    Florida's Supreme Court agreed Thursday that counties and tax collectors could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, ruling that state law makes clear that if bonds are validated and there is no appeal, the judgment is final.

  • December 18, 2025

    Youngkin Urges No Tax Hikes In Final Budget Proposal

    Outgoing Virginia Gov. Glenn Youngkin called on his successor and state lawmakers not to raise taxes as the Republican presented his final budget proposal.

Expert Analysis

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

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