State & Local

  • December 17, 2025

    Colo. Board Stalls High-Earner Tax Boost Plan

    A proposed ballot measure to replace Colorado's flat income tax with graduated rates, increasing taxes on high earners, was set back Wednesday by a state panel that found in a rehearing that the initiative wrongly addressed multiple topics.

  • December 17, 2025

    LSU Districts' Taxes Challenged For Not Getting Voter OK

    A former Louisiana councilperson filed a suit against two economic improvement districts associated with Louisiana State University on Wednesday, saying the jurisdictions failed to get taxpayer approval before raising sales taxes.

  • December 17, 2025

    Amazon Charged Too Much Sales Tax, Tenn. Consumer Claims

    Amazon has been hit with a proposed class action in Washington state court by a Tennessee customer who claims the e-commerce giant collected excessive sales tax on his purchases and then refused to refund him, in violation of Volunteer State tax law that holds "marketplace facilitators" responsible for charging the correct rate.

  • December 17, 2025

    Boston Accused Of Retaliating Over Property Tax Appeals

    The city of Boston retaliated against commercial property owners that appealed their valuations to a state board by unlawfully boosting those valuations, an owner said in a proposed class action filed Wednesday in Massachusetts state court.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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."

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

Expert Analysis

  • 7 Document Review Concepts New Attorneys Need To Know

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    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.

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

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    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.

  • Effective, Efficient And Wildly Unpopular: SALT In Review

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    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.

  • Demystifying The Civil Procedure Rules Amendment Process

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    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.

  • Parenting Skills That Can Help Lawyers Thrive Professionally

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    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.

  • Unpacking The New Opportunity Zone Tax Incentive Program

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    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.

  • Trump Tax Law's Most Impactful Energy Changes

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    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.

  • Adapting To Private Practice: From Texas AUSA To BigLaw

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    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.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

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    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.

  • Thank Goodness For The First Amendment: SALT In Review

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    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.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

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    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.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
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    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.

  • Trump Tax Law's Most Consequential International Changes

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    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.

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