State & Local
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November 03, 2025
Ore. Vehicle Tax Deductions Denied For Delivery Driver
An Oregon resident driving his personal vehicle for delivery companies failed to substantiate $47,000 in deductions he claimed, the Oregon Tax Court said, upholding a state tax department finding.
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November 03, 2025
Ill. Lawmakers OK Depreciation Changes, Extending Entity Tax
Illinois would make its pass-through entity tax election available to eligible taxpayers beyond 2025 and enact changes to state income tax law governing the application of federal bonus depreciation provisions under a bill approved by state lawmakers and headed to Democratic Gov. JB Pritzker.
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October 31, 2025
Twin Peaks Lender Says Developer Defaulted On $12M Loan
A Florida franchisee group is suing a developer in state court over a $12 million loan to build two Twin Peaks restaurants in an EB-5 visa program, alleging the developer defaulted on the note and then told the IRS that it converted the loan into equity interest.
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October 31, 2025
Up Next At High Court: Tariffs, Fugitives & Contractor Liability
The U.S. Supreme Court will begin its November oral argument session Monday, during which the justices will consider President Donald Trump's authority to impose tariffs on foreign countries under an emergency statute, whether military contractors can be held liable for alleged breaches of contracts in war zones, and if there are time limits for litigants who want to vacate a void judgment. Here, Law360 breaks down the week's oral arguments.
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October 31, 2025
Ill. Lawmakers OK Transit Funding Without Billionaires' Tax
Illinois would stave off a projected shortfall in transit funds by redirecting sales tax revenue and increasing certain sales tax rates and tolls under a bill passed by the Legislature on Friday that excluded a previously proposed billionaires' tax.
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October 31, 2025
Taxation With Representation: Skadden, Davis Polk
In this week's Taxation With Representation, American Water Works Co. and Essential Utilities announce a merger, semiconductor companies Skyworks and Qorvo combine to create an industry giant, and Terex Corp. and REV Group team up to form a specialty equipment manufacturer.
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October 31, 2025
Vt. General Revenues Through Sept. Up $11M From Last Year
Vermont's general fund revenue collection from July through September outpaced last year by $11 million, according to the state's Agency of Administration.
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October 31, 2025
Wis. Senate Bill Would Create Firearm Tax Break
Wisconsin would establish two sales tax holidays for firearm sales under a bill introduced in the state Senate.
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October 30, 2025
Michigan Tax Foreclosure Deal At Risk As Deadline Looms
Property owners on Wednesday asked a Michigan federal judge to undo the initial approval of a settlement reached with counties accused of illegally keeping the proceeds of tax-foreclosed home sales, saying the counties' delay in providing information will force claimants to miss a deadline to choose how they want to recover their share.
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October 30, 2025
Trade Deals At Risk In Trump Tariff Case, Feds Tell Justices
The federal government told the U.S. Supreme Court on Thursday that President Donald Trump's global tariffs have led to significant trade deals addressing the underlying national emergencies he declared, and a ruling determining them unlawful would prove catastrophic.
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October 30, 2025
China Delays Expanded Mineral Export Controls, Trump Says
China has agreed to delay for a year an expansion to export controls for key minerals and is set to start purchasing more U.S. agricultural products including soybeans, while U.S. tariffs on Chinese goods will decrease 10%, President Donald Trump said early Thursday morning.
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October 30, 2025
Mich. Cannabis Group Asks Judge To Block Wholesale Tax
The Michigan Legislature willfully evaded the state's constitution by passing a 24% wholesale tax on cannabis without required three-fourths majorities, an industry group said, asking a state court to block the tax.
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October 30, 2025
Mich. General Revenue Climbs $834M From Prior Year
Michigan's general revenue collection from October 2024 through September outpaced the total from the previous fiscal year by $834 million, the state said in a report released Thursday.
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October 30, 2025
Del. Total Receipts Through Sept. Rise By $226M
Delaware's total receipts from July through September outpaced the total for the same period last year by $226 million, the state Department of Finance said.
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October 30, 2025
Ill. Bill Seeks Credit For Small-Biz Property Tax Payments
Illinois would allow eligible small businesses to claim an income tax credit for a portion of their property tax payments under a bill introduced in the state House of Representatives.
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October 29, 2025
SC Dinner Shows Must Tax Admission And Meal, Dept. Says
South Carolina dinner shows are subject to sales tax on the price of the meal and admission tax on the sale of the ticket, the state Department of Revenue said in a ruling.
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October 29, 2025
Illinois Panel Advances Billionaires' Tax On Unrealized Gains
Illinois would tax the unrealized gains on the assets of billionaires to stave off a projected shortfall in transit funds under a legislative amendment advanced by a House panel Wednesday.
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October 29, 2025
Energy Companies Drop Challenges To NJ Partnership Fee
A host of energy companies have moved to drop their constitutional challenges to New Jersey's partnership filing fee after reaching settlements with the state Division of Taxation in their related cases.
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October 29, 2025
Fla. Challenges 'Special' Calif. Tax Rule At Supreme Court
Florida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State.
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October 29, 2025
NJ Senate Bill Would Suspend Sales, Use Tax On Utilities
New Jersey would suspend the imposition of sales and use tax on electric and gas utility bills for 2026 under legislation introduced in the state Senate.
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October 28, 2025
Md. Digital Ad Tax Ruling May Spur Challenges In Other States
The Fourth Circuit's recent decision to strike a provision in Maryland's digital advertising tax on First Amendment grounds should serve as a cautionary tale to other states that they likely will face challenges if they contemplate similar taxes, tax professionals said Tuesday.
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October 28, 2025
Fed. Guidance Will Help States Handle Tax Changes, Atty Says
State revenue departments are eagerly awaiting more federal guidance on the tax provisions from this year's federal budget reconciliation bill to understand how to administer the policies and grasp their effects on state budgets, a Federation of Tax Administrators attorney said Tuesday.
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October 28, 2025
Biz Groups Say Mass. Digital Tax Bills Would Hurt Cos., Public
A group of bills introduced in Massachusetts that would enact taxes on digital advertising revenue would hurt businesses and consumers in the state, business groups told a legislative panel Tuesday.
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October 28, 2025
NM Appeals Court Tosses Challenge To Santa Fe Mansion Tax
New Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal.
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October 28, 2025
State Tax Officials Explore AI's Role In Revenue Services
State revenue departments are cautiously rolling out the use of artificial intelligence, mostly for customer call centers, and working with task forces that are studying responsible AI use in agencies across their states, tax administrators said Tuesday.
Expert Analysis
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.