State & Local
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November 10, 2025
Ga. Receipts Through October Beat Last Year By $240M
Georgia's general fund receipts from July through October outpaced last year by $240 million, according to the state Department of Revenue.
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November 10, 2025
Wis. Bill Seeks Sales, Income Tax Breaks For Nuclear Energy
Wisconsin would establish a sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities under a bill introduced in the state Assembly.
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November 07, 2025
Justices Cast Constitutional Clouds Over Trump's Tariffs
Several U.S. Supreme Court justices appeared skeptical of the government's arguments seeking to salvage President Donald Trump's emergency tariffs, signaling that the high court may come down with a ruling that reinforces Congress' constitutional authority to impose tariffs.
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November 07, 2025
State Tax Rules Flagged To DOJ In Interstate Commerce Probe
Tax attorneys and business groups are using a federal effort that aims to reduce interstate commerce burdens to highlight litigation over state taxes and call for codifying U.S. Supreme Court precedent on the commerce clause.
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November 07, 2025
Block Says Cash App Probe, Bigger SF Tax Bill Could Cost It
Jack Dorsey's fintech firm Block Inc. told investors that it may take a financial hit from a multistate probe into its mobile payments platform CashApp, and remains locked in a separate multimillion-dollar tax dispute with the County of San Francisco over its bitcoin sales.
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November 07, 2025
MTC Advances Rule Update For Airline Revenue Sourcing
A Multistate Tax Commission work group has completed a proposal to update a sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted in 1983, the group's chair said Friday.
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November 07, 2025
9th Circ. Sides With Calif. In Tribal Cigarette Tax Fight
The Ninth Circuit on Friday backed California in a dispute it brought to enforce cigarette taxes against a tobacco company owned and operated by a federally recognized Native American tribe, holding that the tribal leader defendants can't claim sovereign or qualified immunity exempts them from the federal tax law.
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November 07, 2025
NJ Senate Bill Seeks Tax Credit For Employer Child Care
New Jersey would establish tax credits for employers who provide child care services for their employees' children under a bill introduced in the state Senate.
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November 07, 2025
Ex-Mich. Speaker's Top Aide Admits To Nonprofit Fund Theft
The one-time chief of staff to former Michigan House Speaker Lee Chatfield has pled guilty to two felony charges of misappropriating funds from nonprofit organizations and political action committees, and has agreed to testify in future proceedings.
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November 07, 2025
Mass. Panel Hears Proposal For Local Option Tax Hikes
Massachusetts would give cities and towns the option to raise certain taxes under legislation pitched by Democratic Gov. Maura Healey's administration to a legislative panel Friday.
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November 07, 2025
Neb. High Court Backs Lower Tax Valuation For Apartments
Nebraska's tax commission erred when it sided with a local assessor's valuation of two apartment complexes rather than the local tax board's lower valuation, the state's high court said in an opinion Friday.
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November 07, 2025
Ore. Income Tax Credit Triggered by $1.4B Surplus
Oregon's $1.4 billion revenue surplus for 2023 through 2025 will trigger a credit issued to state taxpayers on their 2025 income tax returns, the Oregon Department of Revenue announced Friday.
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November 07, 2025
NC Revenue From July Through September Up $292M
North Carolina's total revenue from July through September outpaced the same period last fiscal year by $292 million, according to the Office of the State Controller.
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November 07, 2025
Taxation With Representation: Kirkland, Cravath, Paul Weiss
In this week's Taxation With Representation, consumer products giant Kimberly-Clark acquires Tylenol maker Kenvue, shale producers SM Energy and Civitas Resources announce a merger, and power management company Eaton buys Boyd Corp.'s thermal business.
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November 07, 2025
Mass. Tax Collections Through Oct. Up $99M From Estimates
Massachusetts revenue collection from July through October outpaced estimates by $99 million, according to the state Department of Revenue.
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November 06, 2025
La. Justices Dismiss Cancer Center's Property Tax Appeal
A Louisiana cancer center should have appealed its property tax assessment to a district court, not the state tax commission, the Louisiana Supreme Court ruled, finding the commission doesn't have jurisdiction in the case.
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November 06, 2025
Del. Bill Seeks To Decouple Parts Of Tax Code From Fed. Law
Delaware would decouple parts of its tax code from provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill introduced in the state House of Representatives.
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November 06, 2025
Wis. Revenue Up $261M From Last July Through October
Wisconsin's general fund revenue from July through October exceeded the same period last year by roughly $261 million, according to the state Department of Revenue.
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November 06, 2025
Ala. Net Revenue In Oct. Rises $19M From Last Year
Alabama's net revenue collection in October grew by $19 million from the total in the same month last year, according to the state Department of Revenue.
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November 06, 2025
Ore. Hangar Owner Must Allow Inspection In Tax Dispute
The owner of an Oregon airplane hangar appealing a valuation must allow a site inspection by a local appraiser, the state's tax court said, rejecting the argument that a prior inspection was sufficient.
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November 06, 2025
DC Tax Dept. OKs Break For Federal Employees In Shutdown
The District of Columbia will pause tax collection actions such as bank levies and wage garnishment for federal employees and contractors demonstrating financial hardship during the federal government shutdown, the district's tax department said.
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November 06, 2025
2nd Circ. Orders New Look At Trump's Hush Money Case
In a published opinion, the Second Circuit on Thursday ordered a federal district judge to take a fresh look at President Donald Trump's attempt to move his New York hush money conviction to federal court, citing the U.S. Supreme Court's 2024 presidential immunity ruling as grounds for reconsidering the case.
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November 05, 2025
IRS Direct File Will Not Be Offered In 2026, States Confirm
State revenue agencies confirmed Wednesday that the Internal Revenue Service has informed them that its free online tax preparation tool, Direct File, will not be offered for the 2026 filing season and potentially other years.
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November 05, 2025
Missouri Justices Won't Consider REIT's Bid To Avoid City Tax
The Missouri Supreme Court won't review an appellate court ruling that said rental income from property owned by a healthcare real estate investment trust is subject to tax in Kansas City, Missouri, the justices said in an order.
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November 05, 2025
Ala. Lays Out State's Alignment With Federal Tax Changes
Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.
Expert Analysis
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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.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.