State & Local

  • November 24, 2025

    Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case

    The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.

  • November 24, 2025

    La. Panel Axes Parishes' Premature Appeal Of Property Value

    A Louisiana state appeals court tossed a challenge that four parishes lodged against the state Tax Commission's valuation of an energy company's property, saying the appeals were filed before the commission issued an appealable ruling.

  • November 24, 2025

    Guam Bill Would Create Amnesty Program For Overdue Taxes

    Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.

  • November 24, 2025

    Vt. General Revenues Through Oct. Down $2M

    Vermont's general fund revenue collection from July through October lagged $2 million behind the same period last year, according to the state Agency of Administration in a report released Monday.

  • November 24, 2025

    Wis. Revenues Through Fiscal Year $330M Over Last Year

    Wisconsin's general purpose revenue collection from July through October outpaced the same period last year by $330 million, according to the state Department of Revenue.

  • November 24, 2025

    SC Revenue Collection Through October Rises $218M

    South Carolina's general fund revenue collection from July through October exceeded the same period last year by $218 million, according to the state Board of Economic Advisors.

  • November 21, 2025

    E-Cig Companies, NYC Agree On $1K Fines For Flavored Vapes

    New York City has settled claims with two e-cigarette wholesalers that have agreed to stop pushing flavored vapes within the five boroughs and to pay $1,000 fines for future violations, while litigation continues against other companies that are accused of flooding the market with illegal products.

  • November 21, 2025

    Biz Group Asks NJ Court To Nix Tax Rule On Internet Activities

    A New Jersey regulation that outlines when a company's internet activities exceed P.L. 86-272's protections against state income taxes should be struck down for conflicting with federal law, a business trade group argued to the state tax court on Friday.

  • November 21, 2025

    Texas Supreme Court Rejects $4B Oil Spill Tax Refund Bid

    The Texas Supreme Court declined Friday to hear an oil company's claim seeking a franchise tax refund for $4 billion in settlement expenses it paid due to its stake in the well involved in the Deepwater Horizon disaster.

  • November 21, 2025

    Wash. Lowers Its Revenue Forecast Through 2029 By $66M

    Washington amended its revenue estimate through 2029 downward by $66 million, according to the State Economic and Revenue Forecast Council.

  • November 21, 2025

    Key Issues Facing The IRS Amid Looming Budget Cuts

    The Internal Revenue Service is facing steep budget cuts in 2026, raising concerns about the agency's ability to handle taxpayer services and enforcement operations that are crucial for bringing in revenue and maintaining compliance with the voluntary system. Here, Law360 looks at the key areas where resource constraints are expected to hamper the IRS and what practitioners can do in response.

  • November 20, 2025

    Phillips 66 Loses Appeal Of La. Refinery's $1 Billion Value

    Phillips 66 cannot use the sale of a refinery in another state in its arguments for lowering the $1 billion assessment of a refinery in Louisiana, a state appeals court said, rejecting the company's appeal of the valuation.

  • November 20, 2025

    Tax Group Knocks NYC Internet Activity Rule Change Plan

    New York City's first round of proposed rules following its updated interpretation of P.L. 86-272 would have a detrimental impact on businesses providing internet-based services, a taxpayer advocacy group said during a hearing Thursday.

  • November 20, 2025

    SC Retailers Must Post Senior Sales Tax Break, Dept. Says

    South Carolina retailers are required to post a sign at each entrance or cash register advising residents who are at least 85 years of age that they are eligible for a lower sales tax rate, the state Department of Revenue said in a ruling published Thursday.

  • November 20, 2025

    Ohio Senate OKs Inflation-Related Property Tax Increase Caps

    Ohio would institute inflation-related caps on certain property tax increases and raise property tax credits for certain homeowners under a package of bills approved by the state Senate.

  • November 20, 2025

    Ore. Tax Court Slashes Health Club Property Value By $1M

    An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.

  • November 20, 2025

    Del. Decouples Parts Of Tax Code From Fed. Budget Law

    Delaware decoupled parts of its tax code from certain provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill signed by the governor.

  • November 19, 2025

    A&E Wins Interest Deduction Fight In NYC Tax Tribunal

    A&E Television Networks can claim a New York City unincorporated business tax deduction for interest expenses that were deductible at the federal level, the city Tax Appeals Tribunal ruled Wednesday, saying the city's tax law generally conforms to the federal code.

  • November 19, 2025

    Vehicle Fleet Leasing Co. Says NY Wrongly Assessed $3M Tax

    A vehicle fleet leasing firm should be allowed $3.1 million in sales tax credits for reductions to rental charges made at the end of its leases, the company told a New York appeals court Wednesday.

  • November 19, 2025

    Tax Court Substance Ruling Offers Silver Lining For Taxpayers

    Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.

  • November 19, 2025

    Ore. Tax Court Lets Property Owner Amend Complaint Again

    An Oregon homeowner can file a third amendment to his challenge of his property's valuation for 2022-2023 after the state tax court rejected the man's second amended complaint, the court ruled.

  • November 19, 2025

    NJ Revenue Through Oct. $427M Higher Than Last Year

    New Jersey's general fund revenue collection from July through October beat last year's total during the same time frame by $427 million, according to the state Department of the Treasury.

  • November 19, 2025

    NY Senate Bill Would OK Added City Tax On Income Over $1M

    New York state would authorize cities imposing personal income taxes to levy an additional local income tax on residents earning more than $1 million annually under a bill introduced in the state Senate.

  • November 18, 2025

    18 States OK Marketplace Tax Assurance Form, MTC Rep Says

    A form certifying that marketplace sellers won't incur sales tax obligations on sales made through marketplace facilitators is ready to be added to the Multistate Tax Commission's website because 18 states agreed to accept the document, an MTC director said Tuesday.

  • November 18, 2025

    Wis. Justices Urged To Grant Tax Break To Catholic Charities

    The New Civil Liberties Alliance urged the Wisconsin Supreme Court to grant a group of Catholic charities an unemployment tax exemption in light of the U.S. Supreme Court's ruling that the state's application of a religious activities test on the charities was unconstitutional.

Expert Analysis

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

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