State & Local
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October 14, 2025
Ore. Tax Court Dismisses Taxpayers' Refund Offset Case
A taxpayers' complaint over the Oregon Department of Revenue applying a tax refund to their debt for a different state department cannot be heard in the state tax court, the court said in dismissing the case.
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October 14, 2025
Ind. Revenues Through Sept. Top Estimates By $271M
Indiana's general fund revenue from July through September outpaced estimates by $271 million, according to the state Department of Revenue.
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October 14, 2025
Ore. Tax Court Denies Break For Land Claimed As Woodlot
An Oregon landowner could not prove that a portion of a parcel was used as a woodlot that would qualify for a property tax break, the state tax court ruled, noting that the standard for that classification was not clear.
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October 14, 2025
Calif. Revenue Through Sept. Beats Estimate By $4.2B
California's general fund revenue from July through September outpaced forecasts by $4.2 billion, according to a report from the state comptroller.
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October 14, 2025
Calif. Allows Extended Property Tax Relief After LA Fires
California property owners affected by several fires in Los Angeles County in January will have extended property tax relief under legislation signed by Democratic Gov. Gavin Newsom.
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October 10, 2025
Ohio Bill Would Require Voters' OK For Reciprocity Credit Nix
Ohio would require municipal governments to obtain voter approval to modify or repeal income tax credits for resident individuals and pass-through entities for taxes paid to other local taxing authorities under a bill introduced in the state House of Representatives.
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October 10, 2025
Massachusetts Narrows PL 86-272 Protections For Cookies
Out-of-state retailers that place certain internet cookies on consumers' devices in Massachusetts may not claim P.L. 86-272's protections against state income tax under a regulation finalized by the state's tax department Friday.
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October 10, 2025
The Tax Angle: IRS Leadership Changes Amid Gov't Shutdown
The federal government shutdown doesn't appear any closer to being resolved on Capitol Hill, but that hasn't stopped the U.S. Treasury Department from pushing ahead with a dizzying amount of changes in the Internal Revenue Service's top leadership. Here's a rundown of changes at the IRS in the past week.
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October 10, 2025
Taxation With Representation: Sullivan, MoFo, Freshfields
In this week's Taxation With Representation, Fifth Third Bancorp acquires Comerica in an all-stock deal, Qualtrics buys experience analytics firm Press Ganey Forsta, and SoftBank buys ABB's robotics division.
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October 10, 2025
Wis. Bill Would Extend Research Credit Carryover Period
Wisconsin would extend the period over which businesses can claim unused research credits to 50 years under a bill introduced in the state Assembly.
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October 10, 2025
Baker Botts Adds 2 Tax Pros From Venable In San Francisco
Baker Botts LLP is expanding its West Coast transactional team, bringing in a pair of Venable LLP tax attorneys as partners in its San Francisco office.
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October 09, 2025
Perrigo Tax Based On Realized Receipts, Ohio Board Says
Perrigo owes Ohio tax only on the net price it received for its pharmaceutical products, not on the price that was listed but which the manufacturer never realized, the state Board of Tax Appeals said Thursday.
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October 09, 2025
Mich. To Allow Tax Deductions For Tips, OT Pay
Michigan will conform to the federal tax deductions for tip income and overtime pay under a bill signed by Democratic Gov. Gretchen Whitmer.
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October 09, 2025
GOP Sen. Joins Dems On Bill To Nix Trump's Global Tariffs
Several Senate Democrats and one Republican introduced legislation Thursday to eliminate the national emergency associated with President Donald Trump's so-called reciprocal tariff regime.
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October 09, 2025
La. Tax Collection In September $150M Short Of Last Year
Louisiana's revenue collection in September fell $150 million compared with the same period last year, according a state Department of Revenue report released Thursday.
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October 09, 2025
Calif. Modifies Time Frame For Approved Local Tax Measures
California modified statutes governing when adopted local transactions and use tax ordinances may go into effect and clarifying when property tax payments are deemed to have been received by a local taxing authority under a bill signed by Gov. Gavin Newsom.
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October 09, 2025
SD Total Revenues Through September Lower By $17M
South Dakota's general revenue from July through September underperformed forecasts by $17 million, according to the state Bureau of Finance and Management.
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October 09, 2025
Minn. Child Care Property Exempt From Tax, Court Says
A Minnesota child care center is exempt from property tax, the state's tax court ruled, rejecting a county's assertion that the property did not meet the requirement that the owners be the operators of the facility.
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October 08, 2025
Trump Tariffs Unconstitutional, Watchdog Tells Justices
Either President Donald Trump doesn't have authority to impose tariffs under the International Emergency Economic Powers Act, or the law is unconstitutional, the nonprofit group Consumer Watchdog told the U.S. Supreme Court Wednesday, urging the justices to affirm lower court rulings deeming those measures unlawful.
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October 08, 2025
Whirlpool Loses $15.8M Ohio Refund Bid Over Temp Workers
Whirlpool purchased taxable employment services when it hired contractors from a staffing firm and the company owes $15.8 million in Ohio use tax, the state board of tax appeals ruled.
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October 08, 2025
Group Claims Mich. 24% Pot Tax Enacted Unlawfully
Michigan's impending wholesale marijuana tax was approved by lawmakers unlawfully, an industry group alleged, saying the legislation signed by Gov. Gretchen Whitmer authorizing the tax did not have the votes of three-fourths of the majorities required in each legislative chamber.
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October 08, 2025
Ind. Justices Toss Tax Challenge Over Homestead's Scope
Indiana homeowners who claim that the 1-acre limit for the state's reduced homestead tax rate is unconstitutional failed to show that property beyond that limit is used as part of their primary residence, which undercuts their case, the state Supreme Court ruled Wednesday.
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October 08, 2025
Calif. Amends Trust Definition For State Income Taxes
California amended its definition of an incomplete gift nongrantor trust for state personal income tax purposes under clarifying legislation signed by Democratic Gov. Gavin Newsom.
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October 08, 2025
Wis. Assembly OKs Child Care, Housing Tax Credit Expansion
Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.
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October 08, 2025
Mo. Revenue Through Sept. Drops $19M From Last Year
Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.
Expert Analysis
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.