State & Local
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July 29, 2025
Calif. Extends Filing Allowance For Taxpayers Without SSNs
California indefinitely extended provisions of a preexisting law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill signed by Gov. Gavin Newsom.
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July 28, 2025
Trade Group Asks NY Appeals Court To Void PL 86-272 Rules
A business trade group asked a New York state appeals court to negate a state regulation that outlines when out-of-state businesses' online activities exceed P.L. 86-272's state income tax protections, arguing that a lower court incorrectly found the rule wasn't preempted by the federal statute.
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July 28, 2025
NY Tax On Verizon Services Is Barred, Tribunal Affirms
New York's imposition of gross receipts tax on certain Verizon services is preempted by the federal Internet Tax Freedom Act, and the company is not liable for about $12 million in additional tax, the state's Tax Appeals Tribunal affirmed in a decision obtained Monday by Law360.
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July 28, 2025
SALT Cap Complexity Could Rewrite Tax Planning Strategies
The new $40,000 cap on state and local tax deductibility in the GOP's 2025 tax overhaul will likely prompt a new wave of strategic tax planning activity among wealthy business owners and individuals seeking to maximize their deductions and make use of state-level workarounds before the temporary relief expires.
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July 28, 2025
Jones Walker Launches In Minnesota With Tax Partner Hire
Jones Walker LLP announced its first expansion into the state of Minnesota with the hire of an experienced tax partner from Fredrikson & Byron PA who also spent nearly a decade with PwC.
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July 28, 2025
10th Circ. Says Carbon Group Can't Appeal Tax Assessment
An entity that owns interest in a carbon producer can't appeal a $2 million tax assessment made by a Colorado county on a carbon unit operator that the entity owns interest in because the federal court doesn't have jurisdiction, the Tenth Circuit said Monday.
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July 28, 2025
Neb. Tax Board Backs Assessment Of Vacant Commercial Lots
A Nebraska county correctly valued three vacant commercial lots at a combined $540,000, despite the owners' claim that the parcels were purchased for a fraction of that amount, the state Tax Equalization and Review Commission said.
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July 28, 2025
NM Revenues Through Feb. Up $272M From Forecasts
New Mexico's general fund revenue from July 2024 through February outpaced forecasts by $272 million, according to a report by the state's Legislative Finance Committee.
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July 28, 2025
Texas Resolution Seeks Vote On Lower Property Value Limits
Texas would ask voters if the state should amend its constitution to authorize lower limits on the maximum appraised value of residence homesteads and of real property other than homesteads for tax purposes under a joint resolution filed in the state House of Representatives during a special session.
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July 25, 2025
Ill. House Bill Would Hike Estimated Tax Payment Threshold
Illinois would raise the threshold for when certain income taxpayers that aren't corporations must pay estimated tax under a bill introduced in the state House of Representatives.
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July 25, 2025
Calif. County Denied Rehearing Over Timeshare Fee
A California county will not get a rehearing over a judgment that an annual fee the county charges to timeshare resort owners to give them each a value of their own properties for property tax purposes was excessive and, in fact, acted as a tax, an appellate panel ruled.
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July 25, 2025
Nationwide Urges Mich. Justices To Let Unitary Tax Win Stand
Entities of Nationwide urged the Michigan Supreme Court to reject the state tax agency's arguments that the insurance company's affiliates are required to file taxes as separate entities instead of as a unitary group that can share credits among its members.
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July 25, 2025
Rising Star: Gibson Dunn's Michael Q. Cannon
Michael Q. Cannon of Gibson Dunn & Crutcher LLP has been the lead attorney on several high-profile cases, including playing a key role in advising on the tax aspects of the world's largest merger and acquisition deal in 2023, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
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July 25, 2025
Ore. Broadens Natural Resource Estate Tax Exemption
Oregon is broadening eligibility for the state's estate tax exemption for inherited natural resource interests under a pair of bills signed into law by the governor.
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July 25, 2025
Fla. Says Rent Tax Repeal Doesn't Apply To Late Payments
Florida will repeal its business rent tax starting in October, but rental periods through September are still taxable even if payments occur later, the state Department of Revenue said in a bulletin.
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July 25, 2025
6 Things To Know About Illinois' New Tax Landscape
Illinois' latest budget has altered the state's tax system for 2025 and beyond, including by offering three tax amnesty programs, making significant changes to corporate tax law and implementing a relatively new concept for the sourcing of pass-through entity sales. Here, Law360 looks at aspects that state tax practitioners say are crucial to their clients.
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July 25, 2025
RI Says Resident Owes Tax On Car Purchased In Mass.
A Rhode Island resident who purchased a car in Massachusetts with the intention of driving it to Florida was correctly assessed use tax, the Rhode Island Division of Taxation said, since the vehicle was stored in the Ocean State.
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July 25, 2025
Taxation With Representation: Weil, Freshfields, Linklaters
In this week's Taxation With Representation, CC Capital and One Investment Management acquire Insignia Financial Ltd., catering giant Compass Group PLC acquires Dutch food and hospitality company Vermaat Groep BV, drugmaker Sanofi acquires biotech company Vicebio, and The Ether Machine launches as a public company.
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July 25, 2025
Oregon Extends, Expands Income Tax Credits
Oregon will extend several personal and business income tax breaks, including the state earned income tax credit, and broaden eligibility for its affordable housing lenders tax credit under legislation signed into law by the governor.
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July 25, 2025
Ore. Court Nixes 'Frivolous' Alien Status Claim In Tax Appeal
A U.S. citizen residing in Oregon cannot claim status as a nonresident alien for state tax purposes and avoid taxation on income earned in the state, the Oregon Tax Court ruled.
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July 24, 2025
Calif. Says Car Rental Brokers Not Marketplace Facilitators
California has clarified that brokers that act as go-betweens for car renters and rental agencies are not considered marketplace facilitators, a state tax agency announced Thursday.
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July 24, 2025
Delta Air Owes Property Tax On Intangibles, Ore. Justices Say
Oregon's taxation of the intangible property of Delta Air Lines is constitutional, the state's Supreme Court ruled Thursday, agreeing with the state tax department and reversing a decision by the state tax court.
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July 24, 2025
Businesses Must Not Overlook Local Tax Nexus, Pros Warn
Recent efforts by home-rule cities and other local jurisdictions to broaden their taxing authority and nexus rules may lead to complications for multijurisdictional businesses, practitioners cautioned Thursday.
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July 24, 2025
NJ Attys Warn RICO Case Revival Would 'Chill' Lawyering
The New Jersey State Bar Association told a Garden State appellate court that lawyers across the state will be chilled from zealously advocating for their clients if it revives the state's racketeering indictment against two politically connected attorneys, making it the second attorney advocacy group to file a proposed amicus curiae brief in the case.
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July 24, 2025
Rising Star: McDermott's Michael Bruno
Michael Bruno of McDermott Will & Emery LLP was tapped as lead tax counsel by two legendary athletes — Lionel Messi and Stephen Curry — for the rollouts of their respective beverage brands, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.
Expert Analysis
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Financial Incentives May Alleviate Affordable Housing Crisis
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.
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Why Attorneys Should Consider Community Leadership Roles
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.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
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.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
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.
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Portland's Gross Receipts Tax Oversteps City's Authority
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.
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How Law Firms Can Avoid 'Collaboration Drag'
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.
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Assessing The Practicality Of Harris' Affordable Housing Plan
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.
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Litigation Funding Disclosure Key To Open, Impartial Process
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.
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What NFL Draft Picks Have In Common With Lateral Law Hires
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.
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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.