State & Local

  • September 26, 2025

    Mass. Tax Board Cuts $1M Home Value To Sale Price

    A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled. 

  • September 26, 2025

    Taxation With Representation: De Brauw, Hengeler Mueller

    In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.

  • September 26, 2025

    ​​​​​​​SC Revenue Through August Drops $283K From Last Year

    South Carolina's general revenue collection in July and August sank $283,000 from last year, the state Board of Economic Advisors reported.

  • September 26, 2025

    Ore. Court Says Refund Claim On Portland Tax Premature

    An Oregon resident did not exhaust his administrative remedies before challenging the constitutionality of the Portland area's income tax and seeking a refund, the state tax court ruled.

  • September 26, 2025

    Colo. Says Sales Tax Applies To Public Improvement Fees

    Public improvement fees, imposed by private parties on customers in certain shopping complexes in Colorado, are subject to the state's sales tax, the state Department of Revenue said.

  • September 26, 2025

    Tip Tax Regs Prompt Questions On Eligibility, Withholding

    The IRS has released preliminary guidance implementing Republicans' tax deduction for tip income, but tax professionals say more clarity is needed before next tax season on topics including who's eligible for the deduction and how employers must account for it.

  • September 26, 2025

    Mass. Board Won't Lower Boston Home's Tax Value

    A Boston homeowner showed insufficient evidence to lower her property's assessed value, the Massachusetts Appellate Tax Board said, dismissing her claim that the assessment had increased at a higher rate than those of neighboring properties.

  • September 25, 2025

    Convicted Atty Lacks Moral Fitness, Ethics Panel Says

    Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.

  • September 25, 2025

    DC Court Upholds Transfer Tax On Long-Term Leaseback

    The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.

  • September 25, 2025

    Virginia Offers Tax Rebates For Timely 2024 Filing

    Virginia residents who file their state tax returns by Nov. 3 may be eligible for rebates, Gov. Glenn Youngkin's office said.

  • September 25, 2025

    Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional

    Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.

  • September 25, 2025

    Disney, IHOP Parent Lose Bid To Revisit Mich. Escheat Ruling

    The Michigan Court of Appeals denied a request from Disney and the parent company of IHOP to reconsider its ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property.

  • September 25, 2025

    Michigan Senate Bill Seeks Tax On Vape Products

    Michigan would subject vaping and other nicotine products to the same 32% tax rate imposed on nicotine products under a bill filed in the Senate.

  • September 25, 2025

    Calif. Bay Area Transit Tax Proposal Passes Legislature

    California would establish a transportation district comprised of San Francisco and four other counties and authorize it to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill sent to Gov. Gavin Newsom.

  • September 25, 2025

    Ore. Tax Court Upholds IRS Offset To State Tax Refund

    The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.

  • September 24, 2025

    Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax

    A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.

  • September 24, 2025

    Minn. Justices Reject Humana's Pharmacy Sourcing Appeal

    The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.

  • September 24, 2025

    Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case

    An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.

  • September 24, 2025

    Calif. Panel Upholds County's Higher Tax Rates On Utilities

    A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.

  • September 24, 2025

    Pa. Estate Denied Inheritance Tax Refund For Legal Costs

    An estate had its request for a $29 million refund of inheritance tax partially denied by the Pennsylvania Commonwealth Court, which ruled that legal expenses it claimed for a deduction did not directly benefit the estate.

  • September 24, 2025

    Former Pa. Tax Collector Admits To Embezzling Public Funds

    A former Pennsylvania tax collector pled guilty to embezzling public money totaling more than $400,000 in property taxes and federal grants intended for her local government, federal prosecutors announced. 

  • September 24, 2025

    Ala. AT&T Affiliate's Cables Face General Sales Tax Rate

    An Alabama telecommunication company's purchase of fiber-optic cables triggers the general sales tax rate, not the machine tax rate, the state tax tribunal ruled. 

  • September 24, 2025

    Ohio House Bill Seeks Approval Rule For Some Property Tax

    Ohio would require some political subdivisions to obtain approval from their member governing bodies before imposing property tax above a statutory limit under a bill introduced in the state House of Representatives.

  • September 23, 2025

    Trump Tariffs Are Constitutional, President's Allies Tell Justices

    Two Republican lawmakers and two allied nonprofit groups told the U.S. Supreme Court on Tuesday that it should allow President Donald Trump's emergency tariffs authorized under the International Emergency Economic Powers Act.

  • September 23, 2025

    Calif. Tax Code Conformity Update Heads To Gov.

    California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill sent to Gov. Gavin Newsom.

Expert Analysis

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

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    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

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    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'

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    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.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

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