State & Local
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November 10, 2025
Ga. Receipts Through October Beat Last Year By $240M
Georgia's general fund receipts from July through October outpaced last year by $240 million, according to the state Department of Revenue.
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November 10, 2025
Wis. Bill Seeks Sales, Income Tax Breaks For Nuclear Energy
Wisconsin would establish a sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities under a bill introduced in the state Assembly.
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November 07, 2025
Justices Cast Constitutional Clouds Over Trump's Tariffs
Several U.S. Supreme Court justices appeared skeptical of the government's arguments seeking to salvage President Donald Trump's emergency tariffs, signaling that the high court may come down with a ruling that reinforces Congress' constitutional authority to impose tariffs.
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November 07, 2025
State Tax Rules Flagged To DOJ In Interstate Commerce Probe
Tax attorneys and business groups are using a federal effort that aims to reduce interstate commerce burdens to highlight litigation over state taxes and call for codifying U.S. Supreme Court precedent on the commerce clause.
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November 07, 2025
Block Says Cash App Probe, Bigger SF Tax Bill Could Cost It
Jack Dorsey's fintech firm Block Inc. told investors that it may take a financial hit from a multistate probe into its mobile payments platform CashApp, and remains locked in a separate multimillion-dollar tax dispute with the County of San Francisco over its bitcoin sales.
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November 07, 2025
MTC Advances Rule Update For Airline Revenue Sourcing
A Multistate Tax Commission work group has completed a proposal to update a sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted in 1983, the group's chair said Friday.
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November 07, 2025
9th Circ. Sides With Calif. In Tribal Cigarette Tax Fight
The Ninth Circuit on Friday backed California in a dispute it brought to enforce cigarette taxes against a tobacco company owned and operated by a federally recognized Native American tribe, holding that the tribal leader defendants can't claim sovereign or qualified immunity exempts them from the federal tax law.
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November 07, 2025
NJ Senate Bill Seeks Tax Credit For Employer Child Care
New Jersey would establish tax credits for employers who provide child care services for their employees' children under a bill introduced in the state Senate.
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November 07, 2025
Ex-Mich. Speaker's Top Aide Admits To Nonprofit Fund Theft
The one-time chief of staff to former Michigan House Speaker Lee Chatfield has pled guilty to two felony charges of misappropriating funds from nonprofit organizations and political action committees, and has agreed to testify in future proceedings.
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November 07, 2025
Mass. Panel Hears Proposal For Local Option Tax Hikes
Massachusetts would give cities and towns the option to raise certain taxes under legislation pitched by Democratic Gov. Maura Healey's administration to a legislative panel Friday.
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November 07, 2025
Neb. High Court Backs Lower Tax Valuation For Apartments
Nebraska's tax commission erred when it sided with a local assessor's valuation of two apartment complexes rather than the local tax board's lower valuation, the state's high court said in an opinion Friday.
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November 07, 2025
Ore. Income Tax Credit Triggered by $1.4B Surplus
Oregon's $1.4 billion revenue surplus for 2023 through 2025 will trigger a credit issued to state taxpayers on their 2025 income tax returns, the Oregon Department of Revenue announced Friday.
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November 07, 2025
NC Revenue From July Through September Up $292M
North Carolina's total revenue from July through September outpaced the same period last fiscal year by $292 million, according to the Office of the State Controller.
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November 07, 2025
Taxation With Representation: Kirkland, Cravath, Paul Weiss
In this week's Taxation With Representation, consumer products giant Kimberly-Clark acquires Tylenol maker Kenvue, shale producers SM Energy and Civitas Resources announce a merger, and power management company Eaton buys Boyd Corp.'s thermal business.
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November 07, 2025
Mass. Tax Collections Through Oct. Up $99M From Estimates
Massachusetts revenue collection from July through October outpaced estimates by $99 million, according to the state Department of Revenue.
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November 06, 2025
La. Justices Dismiss Cancer Center's Property Tax Appeal
A Louisiana cancer center should have appealed its property tax assessment to a district court, not the state tax commission, the Louisiana Supreme Court ruled, finding the commission doesn't have jurisdiction in the case.
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November 06, 2025
Del. Bill Seeks To Decouple Parts Of Tax Code From Fed. Law
Delaware would decouple parts of its tax code from provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill introduced in the state House of Representatives.
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November 06, 2025
Wis. Revenue Up $261M From Last July Through October
Wisconsin's general fund revenue from July through October exceeded the same period last year by roughly $261 million, according to the state Department of Revenue.
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November 06, 2025
Ala. Net Revenue In Oct. Rises $19M From Last Year
Alabama's net revenue collection in October grew by $19 million from the total in the same month last year, according to the state Department of Revenue.
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November 06, 2025
Ore. Hangar Owner Must Allow Inspection In Tax Dispute
The owner of an Oregon airplane hangar appealing a valuation must allow a site inspection by a local appraiser, the state's tax court said, rejecting the argument that a prior inspection was sufficient.
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November 06, 2025
DC Tax Dept. OKs Break For Federal Employees In Shutdown
The District of Columbia will pause tax collection actions such as bank levies and wage garnishment for federal employees and contractors demonstrating financial hardship during the federal government shutdown, the district's tax department said.
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November 06, 2025
2nd Circ. Orders New Look At Trump's Hush Money Case
In a published opinion, the Second Circuit on Thursday ordered a federal district judge to take a fresh look at President Donald Trump's attempt to move his New York hush money conviction to federal court, citing the U.S. Supreme Court's 2024 presidential immunity ruling as grounds for reconsidering the case.
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November 05, 2025
IRS Direct File Will Not Be Offered In 2026, States Confirm
State revenue agencies confirmed Wednesday that the Internal Revenue Service has informed them that its free online tax preparation tool, Direct File, will not be offered for the 2026 filing season and potentially other years.
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November 05, 2025
Missouri Justices Won't Consider REIT's Bid To Avoid City Tax
The Missouri Supreme Court won't review an appellate court ruling that said rental income from property owned by a healthcare real estate investment trust is subject to tax in Kansas City, Missouri, the justices said in an order.
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November 05, 2025
Ala. Lays Out State's Alignment With Federal Tax Changes
Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.
Expert Analysis
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.