State & Local
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December 17, 2025
Ore. Tax Court Axes Trust's Appeal Of Special Assessment Nix
The Oregon Tax Court dismissed a trust's appeal of a county assessor's decision denying its bid for a special property tax assessment but declined to sanction the trust for citing nonexistent law, which the court said was "likely" due to use of generative artificial intelligence.
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December 17, 2025
Mich. Appeals Court Rejects Medical Pot Co.'s Tax Deduction
A Michigan medical cannabis provisioning center cannot claim a corporate income tax deduction for business expenses, the Michigan Court of Appeals found, saying the law provides that tax break only to recreational cannabis businesses.
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December 17, 2025
Ex-Biden Tax Counsel To Chair Willkie Tax Resolution Team
Willkie Farr & Gallagher LLP has hired a former senior tax counsel who worked in two Democratic presidential administrations to come on board as chair of the firm's tax resolution practice group, according to a Wednesday announcement.
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December 17, 2025
Ore. Court Takes County's Offer On Cut Property Value
While an Oregon landowner didn't bring enough evidence to show why the real market value of his property should be lower than an initial assessment, it will still be reduced after the state tax court accepted proposed reductions from the county.
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December 17, 2025
NC General Revenues Through Nov. Up $369M
North Carolina's general fund revenue from July through November was $369 million higher than the same period last fiscal year, according to the Office of the State Controller in a report released Wednesday.
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December 17, 2025
Neb. Tax Receipts Through Nov. Beat Forecast By $18M
Nebraska's tax collections from July through November exceeded forecasts by $18 million, according to the state Department of Revenue.
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December 17, 2025
Ore. To Reduce Interest Rate On Delinquent Tax Payments
Oregon's statutory interest rate for deficient and delinquent tax payments and for refunds owed to taxpayers will drop by a percentage point in 2026, the state Department of Revenue said.
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December 16, 2025
Dems Press DOJ On Concerns It's Favoring AG's Atty Brother
A group of Democratic lawmakers on Tuesday asked the U.S. Department of Justice to explain why it keeps intervening in or dismissing cases that involve clients represented by U.S. Attorney General Pam Bondi's brother, saying the decisions "raise serious questions about whether impartiality has been compromised."
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December 16, 2025
Ariz. Cardinals Must Pay Tax On Ticket Fees, Court Affirms
The Arizona Cardinals of the National Football League must pay taxes on fees they charged to ticketholders and remitted to the Arizona Sports and Tourism Authority, an appellate court affirmed, rejecting the team's argument that it acted merely as an agent for the authority.
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December 16, 2025
Charities Win Wis. Tax Break After Clash Over Justices' Ruling
A group of Catholic charities operating in Wisconsin are eligible for an unemployment tax exemption, the state's high court said, siding with the charities after a dispute over how to address a U.S. Supreme Court ruling that found the state discriminated when it denied them the tax break.
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December 16, 2025
Okla. Can't Tax Tribal Member On Reservation, Justices Told
A long line of U.S. Supreme Court rulings hold that states cannot tax tribal citizens on reservations without congressional authority, a tribal member told the justices, urging them to hear her appeal of an Oklahoma Supreme Court decision.
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December 16, 2025
Ill. General Revenues Beat Estimate By $14M
Illinois' general fund revenue collection from July through November outpaced estimates by $14 million, according to the Governor's Office of Management and Budget.
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December 16, 2025
NY Tax Collection Through November Up By $4.3B
New York's general fund revenue from April through November exceeded the same period last fiscal year by $4.3 billion, according to the state Department of Taxation and Finance.
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December 16, 2025
Ill. Prohibits Use, Excise Taxes On Some Airport Transactions
Illinois barred municipalities from imposing use, excise and other taxes on transactions that take place on certain airport property under a bill signed by Gov. JB Pritzker.
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December 15, 2025
IRS Finalizes Tribal Welfare, Energy Direct Pay Rules
The IRS finalized a pair of long-awaited tribal regulations Monday governing a taxable income exclusion for welfare benefits and classifying certain tribe-owned entities as tax-exempt to allow them to directly monetize tax credits for clean energy projects.
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December 15, 2025
Ala. Chicken Co. Allowed Sales Refund On Water Purchases
An Alabama chicken processor should be granted a gross receipts tax refund for the tax it paid on water used in its manufacturing process, the state tax tribunal ruled.
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December 15, 2025
Signatures Submitted For Vote To Undo Ore. Fuel Tax Hike
Tax and fee hikes approved in a major Oregon transportation package would be halted under a proposed 2026 voter referendum with more than 193,000 signatures submitted by organizers.
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December 15, 2025
Ala. Co.'s Propane Purchase Qualifies For Lower Tax Rate
An Alabama company that purchased propane for use in a blow torch to cut down large pieces of metal is eligible for a refund of sales tax paid on the purchases, because the purchases qualify for a reduced machine sales tax rate, the state Tax Tribunal ruled.
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December 15, 2025
NJ Tax Collections Through Nov. Up $462M From Last Year
New Jersey revenue collection from July through November was $462 million higher than the same period last fiscal year, according to the state Department of the Treasury.
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December 15, 2025
Ind. General Revenue Through Nov. Beats Estimates By $422M
Indiana's general fund revenue collection from July through November exceeded estimates by $422 million, according to the Indiana State Budget Agency.
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December 15, 2025
Ky. Revenue Through Nov. Rises $1M From Last Year
Kentucky's general fund revenue collection from July through November edged ahead of the total for the same period last year by $1 million, according to the state Department of Revenue.
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December 15, 2025
Ill. Decouples From Bonus Depreciation, Extends Entity Tax
Illinois decoupled from federal bonus depreciation provisions of the federal budget law enacted in July and made its pass-through entity tax election available to eligible taxpayers beyond 2025 under a bill signed by Democratic Gov. JB Pritzker.
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December 15, 2025
Supreme Court Declines Cannabis Ban Review
The U.S. Supreme Court on Monday declined to hear a case challenging the federal marijuana ban, leaving in place a high court precedent that has governed cannabis policy for 20 years.
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December 12, 2025
NC Supreme Court Clarifies Tax On Prepaid Wireless
A North Carolina cellphone retailer for Boost Mobile products is responsible for tax on prepaid wireless calling services, the state's highest court ruled Friday, though finding that when those services changed to take the form of cards with stored value, tax liability shifted to Boost.
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December 12, 2025
Pact Board To Weigh New Tax Rules Amid Penny Shortage
A Streamlined Sales Tax Governing Board committee took initial steps Friday to consider guidance that would address how sales tax should be calculated on cash transactions that are rounded to 5-cent increments to account for a phaseout of pennies.
Expert Analysis
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.