State & Local

  • July 02, 2025

    Top Federal Tax Policies Of 2025: Midyear Report

    At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.

  • July 02, 2025

    Okla. Justices Say Tribal Citizen Must Pay State Income Taxes

    Oklahoma's high court upheld a decision to deny a state tax-exempt status for a member of the Muscogee (Creek) Nation, saying that a 2020 U.S. Supreme Court decision affirming the boundaries of the tribe's reservation does not apply in the dispute.

  • July 02, 2025

    Mich. House Bills Seek Biodiesel Income Tax Credits

    Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives.

  • July 02, 2025

    La. Reverts To Former Tax Rule For Drop Shipment Sourcing

    Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.

  • July 02, 2025

    Arizona Broadens Charitable Donations Income Tax Credit

    Arizona will expand the scope of services performed by certain charitable organizations that qualify for donations eligible for state tax credits under legislation signed by Democratic Gov. Katie Hobbs.

  • July 02, 2025

    Texas Revenues Through June Up 2.5% From Last Year

    Texas' net revenues from September through June were 2.5% higher than last year for the same period, the state comptroller reported.

  • July 02, 2025

    The Funniest Moments Of The Supreme Court's Term

    After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.

  • July 02, 2025

    W.Va. Fiscal 2025 Revenues Beat Forecast By $255 Million

    West Virginia's revenue collection throughout fiscal year 2025 outpaced forecasts by $255 million, according to a preliminary report by the State Budget Office.

  • July 02, 2025

    RI To Let Cities Exceed Tax Levy Cap For Eligible New Homes

    Rhode Island will allow municipalities to exceed a statutory cap on annual property tax increases for the construction of qualifying residential property under a bill signed by the governor.

  • July 02, 2025

    Md. Authorizing Payment Program For Incarcerated Taxpayers

    Currently or formerly incarcerated Maryland taxpayers may be eligible for installment plans to satisfy their state tax liabilities under a program mandated in recent legislation, the state comptroller said.

  • July 01, 2025

    The Sharpest Dissents From The Supreme Court Term

    The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.

  • July 01, 2025

    Justices Face Busy Summer After Nixing Universal Injunctions

    The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.

  • July 01, 2025

    Calif. Ups Film Tax Break, Requires Single Factor For Banks

    California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed by Democratic Gov. Gavin Newsom.

  • July 01, 2025

    NJ Sen. OKs Awards For Tax Tip-Offs In Construction Industry

    New Jersey would authorize the provision of monetary awards to whistleblowers who report state tax law violations by construction industry employers under a bill unanimously approved by the state Senate.

  • July 01, 2025

    Ga. Revenue Chief Picked To Head State's New Tax Court

    Georgia's revenue commissioner was nominated by Republican Gov. Brian Kemp on Tuesday to serve as chief judge of the state's newly created tax court.

  • July 01, 2025

    Hawaii Justices Fault Tax Form, Restore Pair's Energy Credit

    The Hawaii Department of Taxation misinterpreted the state's renewable energy tax credit statute when it prescribed a form requiring an inapplicable election, the state Supreme Court ruled, saying the agency improperly cut a couple's credit amount for failing to make the correct election.

  • July 01, 2025

    Wis. Budget Deadlock Breaks With Deal On $1.3B In Tax Cuts

    Wisconsin's Democratic governor announced a tentative agreement with Republican lawmakers on the state's biennial budget that sets out $1.3 billion in tax relief, according to a statement released Tuesday.

  • July 01, 2025

    Ohio Will Move To Flat Income Tax Rate

    Ohio will move to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan signed by Gov. Mark DeWine.

  • July 01, 2025

    Colo. Says No 911 Charge On Unlimited Wireless Minutes

    The unlimited voice minutes in a company's prepaid phone plans do not meet Colorado's definition of prepaid wireless telecommunications service and are not subject to a 911 charge and other costs imposed on such services, the state tax department said.

  • July 01, 2025

    Md. Outlines Data Sales Tax Duties For Multistate Buyers

    Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.

  • July 01, 2025

    Colo. Says Gun Tax Not Marketplace Facilitator's To Collect

    A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.

  • July 01, 2025

    Ariz. Revenue Collection Beats Forecast By $189M

    Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.

  • July 01, 2025

    Senate Passes GOP Budget Bill With Revised Tax Provisions

    Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.

  • June 30, 2025

    Conn. Expects Corporate Tax Changes To Raise Almost $350M

    Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.

  • June 30, 2025

    Senate Inches Toward Vote On $3.8 Trillion Budget Bill

    The Senate underwent a marathon series of votes Monday on amendments to Republicans' mammoth $3.8 trillion budget bill as the chamber made slow progress toward a final vote on the legislation whose outcome remained uncertain.

Expert Analysis

  • Local Taxes And Repercussions: SALT In Review

    Author Photo

    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.

  • Financial Incentives May Alleviate Affordable Housing Crisis

    Author Photo

    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.

  • Why Attorneys Should Consider Community Leadership Roles

    Author Photo

    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.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

    Author Photo

    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.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

    Author Photo

    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.

  • Portland's Gross Receipts Tax Oversteps City's Authority

    Author Photo

    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

    Author Photo

    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

    Author Photo

    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

    Author Photo

    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

    Author Photo

    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

    Author Photo

    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.

  • Planning Law Firm Content Calendars: What, When, Where

    Author Photo

    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.

  • Specific Attacks On A Vague Tax Law: SALT In Review

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.