State & Local
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December 09, 2025
NJ Senate Bill Would Impose Flat Individual Income Tax Rate
New Jersey would replace its graduated individual income tax scheme with a flat income tax rate for income above certain thresholds under a bill introduced in the state Senate.
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December 09, 2025
La. Tax Collection In Nov. $60M Higher Than Last Year
Louisiana's general fund revenue collection in November exceeded the same month last year by $60 million, according to the state Department of Revenue.
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December 09, 2025
Fla. Net Revenue Through October Beats Estimates By $258M
Florida's general fund revenue collection from July through October outpaced estimates by $258 million, according to the state Department of Revenue.
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December 08, 2025
Texas Appeals Court Sticks Exxon With $45M Appraisal
A Texas district court was correct in finding that an administrative law judge didn't have jurisdiction to hear Exxon Mobil Corp.'s appeal concerning $45 million worth of equipment, a state appeals court ruled, as the claim centered on industrial property.
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December 08, 2025
US Can Join Hawaii Transient Tax Case, Court Rules
The U.S. government can join a group of cruise businesses in their challenge of Hawaii's transient occupancy tax expansion after meeting the intervention requirements, a U.S. district court ruled.
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December 08, 2025
Mich. Judge Won't Block 24% Wholesale Cannabis Tax
A judge said she won't stop Michigan's excise tax on wholesale marijuana sales from going into effect Jan. 1, finding Monday that a trade association and cannabis businesses were unlikely to succeed on claims the tax was unlawfully enacted.
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December 08, 2025
Hogan Lovells Adds Latham Corporate Ace In Houston
Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP.
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December 08, 2025
Ind. Bill Would Increase Income Tax Rate For Localities
Indiana would increase the local individual income tax rate by nearly a percentage point under a bill introduced in the state Senate on Monday.
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December 08, 2025
Ala. Net Tax Collections Through November Up $90M
Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue.
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December 08, 2025
NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos.
New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly.
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December 08, 2025
NY's Hochul Vetoes Tax Deadline Change For Pot Distributors
New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency.
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December 08, 2025
La. Gov. Names New Secretary To Lead Revenue Department
Louisiana's governor appointed a new secretary to lead its Department of Revenue, choosing to elevate the department's deputy secretary who has more than a decade of experience in the agency.
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December 05, 2025
NH Supreme Court Asked To Affirm Tax Loss Offset Ruling
New Hampshire's justices should affirm a lower court's finding that a capital loss carryback can be used to offset capital gains in a combined group, even if the loss and gain are generated by different group members, the Council on State Taxation said.
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December 05, 2025
Mass. Co.'s Software Receipts Sourced To Wis., Agency Rules
A Massachusetts company's receipts for licensing its database software to a Wisconsin-based business are sourced to Wisconsin for tax purposes instead of the locations of customers who bought sublicenses from the business, the Wisconsin Tax Appeals Commission affirmed.
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December 05, 2025
The Tax Angle: Affordable Housing, Red Tape, ACA Credits
With the midterm elections less than a year away, House and Senate members have been mulling several bread-and-butter tax issues such as housing, small businesses and healthcare. Here's a peek into a reporter's notebook on a few of these developing tax stories.
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December 05, 2025
Colo. Justices Urged To Scrap Ballot Plan To Expand TABOR
A proposed ballot measure to require voter approval for a broader range of fees under Colorado's Taxpayer's Bill of Rights unlawfully contains more than a single subject and should be rejected, an opponent of the measure told the state's high court.
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December 05, 2025
Best Use Of Macy's Property Is As Store, Minn. Court Says
The highest and best use for a Macy's property in Minnesota is its continued function as an anchor department store in a shopping mall, the state tax court said, declining to amend the valuations it previously found.
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December 04, 2025
NYU Tax Group Backs IRS In 1st Circ. Limited Partner Row
Partners who are active participants in a partnership's business despite their status as limited partners under state law are not exempt from the self-employment tax, New York University's tax law center told the First Circuit in support of the federal government.
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December 04, 2025
Ore. Waives High Court Response In Delta Intangible Tax Fight
The Oregon Department of Revenue will not respond to Delta Air Lines' petition to the U.S. Supreme Court challenging a state tax on its intangible property unless directed by the court, the department said in a filing.
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December 04, 2025
Ark. Revenues Through November Beat Forecast By $109M
Arkansas' net general fund revenue collection from July through November exceeded estimates by $109 million, according to the state Department of Finance and Administration.
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December 04, 2025
Mass. Revenue In November Beats Estimate By $188M
Massachusetts' general fund revenue collection from July through November outpaced estimates by $188 million, according to the state Department of Revenue.
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December 04, 2025
NH Receipts Through November Down $6M From Estimate
New Hampshire's total receipts from July through November underperformed estimates by $6 million, according to the state Department of Administrative Services.
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December 04, 2025
Colo. Gov. Urges Treasury To Not Suspend Direct File
The U.S. Treasury Department should rethink its decision to suspend Direct File, its free online tax preparation tool, Colorado Gov. Jared Polis said, calling it successful in simplifying filing and lowering costs for taxpayers.
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December 03, 2025
Mineral Rights At Former Mo. Gas Station Ruled Worthless
A convenience store company's interest in mineral rights it retained when it sold a gas station property are correctly valued at $0 and not taxable, the Missouri Court of Appeals ruled, upholding decisions of a trial court and the state's tax commission.
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December 03, 2025
Colo. Board Advances High-Earner Tax Ballot Measure
Colorado would boost income tax rates for high earners and lower them for others, raising as much as $4 billion annually, under a proposed ballot measure advanced Wednesday by a state board.
Expert Analysis
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.