State & Local

  • September 16, 2025

    Arby's Sale Produced Business Income, Ark. Justices Told

    A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.

  • September 16, 2025

    Some Mich. Taxpayers May Opt Out Of Electing Into Entity Tax

    Michigan taxpayers in their first year of electing into the state's flow-through entity tax may opt out if they wish because of the implications of the federal budget bill, the state Treasury Department announced.

  • September 16, 2025

    Ore. Tax Court Nixes $14K Deduction For Noncash Donations

    An Oregon woman did not establish the fair market value of noncash charitable donations and failed to meet federal substantiation requirements for their deductibility, the Oregon Tax Court said, rejecting her claim for a $14,000 deduction.

  • September 16, 2025

    Wash. Charitable Limits Don't Apply To Firefighter House Sale

    The Seattle Black Firefighters' Association is not a charitable organization, the Washington Court of Appeals said, affirming a lower court ruling that found the house the association occupies is not subject to charitable purpose restrictions.

  • September 16, 2025

    Loeb & Loeb Opens DC-Area Office With Ex-Reed Smith Attys

    Loeb & Loeb LLP announced Tuesday the opening of a new office in Virginia, along with the arrival of an eight-person private client and tax controversy staff formerly of Reed Smith LLP.

  • September 16, 2025

    Mass. Tax Board Cuts Value Of Biz's Condos Based On Sales

    The assessed values of two condominium units in Massachusetts were reduced by the state Appellate Tax Board in a decision released Tuesday, after the board found that both were overvalued when compared with similar properties.

  • September 16, 2025

    Neb. Net Receipts Through August Top Estimates By $32M

    Nebraska's net receipts in July and August were $32 million stronger than forecast, according to the state Department of Revenue.

  • September 16, 2025

    Mass. Board Reduces Tax Value Of Educational Property

    A multiuse educational facility was overvalued by a local assessor, the Massachusetts Appellate Tax Board said in a decision released Tuesday, cutting its valuation by about $400,000.

  • September 16, 2025

    Dem Governors Call For Enhanced Premium Credit Extension

    Nearly 20 Democratic governors called for extension of the enhanced premium tax credits that subsidize marketplace health plans in a letter to Republican and Democratic congressional leaders.

  • September 16, 2025

    Ill. Revenue Through August Beats Budget Forecast By $149M

    Illinois total revenue collection in July and August outpaced estimates by $149 million, the state Department of Revenue reported.

  • September 15, 2025

    Mass. Bill Seeks Graduated Real Estate Transfer Tax

    Massachusetts would boost taxes on most real estate transfers with a graduated rate to raise revenue for affordable housing efforts under legislation heard Monday by a joint legislative panel.

  • September 15, 2025

    Minn. Tax Court Says Woman's Refund Request Is Too Late

    A Minnesota woman is not eligible for a refund of excess state income tax paid after submitting a replacement federal return for her 2016 taxes too late, the Minnesota Tax Court ruled. 

  • September 15, 2025

    Ky. General Revenue Through August Drops $85M

    Kentucky's general fund revenue collection in July and August lagged behind the same period last year by roughly $85 million, according to the Department of Revenue.

  • September 15, 2025

    NJ Tax Revenue Through Aug. $43M Higher Than Last Year

    New Jersey's revenue collection in July and August exceeded last year's during the same period by $43 million, according to the state Department of the Treasury in a report released Monday.

  • September 15, 2025

    Va. Revenue Through Aug. Rises $287M From Last Year

    Virginia's general fund revenue collection in July and August outpaced last year's total for that period by $287 million, according to the state secretary of finance.

  • September 15, 2025

    OIRA Concludes Review Of Tipped Occupations

    The Office of Information and Regulatory Affairs has concluded its review of a proposed regulation concerning guidance on occupations that will be subject to President Donald Trump's policy of no tax on tips, the office said.

  • September 15, 2025

    Kingsley Napley Bags Private Client Pro To Head Tax Desk

    Kingsley Napley LLP said Monday that it has hired Paul Davidoff to head its international tax desk as the firm deals with a surge in work connected with tax and trusts amid an exodus of high-net-worth individuals from Britain.

  • September 12, 2025

    Justices' Tariff-Suit Review Halts Case In Texas Federal Court

    A Texas federal court has postponed further proceedings in a suit challenging President Donald Trump's emergency tariffs until the U.S. Supreme Court considers matters involving similar claims that were taken under review earlier this week.

  • September 12, 2025

    Taxation With Representation: Felesky Flynn, Gibson, Kirkland

    In this week's Taxation With Representation, copper mining companies Anglo American and Teck Resources plan to merge, EchoStar agrees to sell spectrum licenses to SpaceX, and Diversified Energy acquires fellow energy operator Canvas.

  • September 12, 2025

    Minn. Industrial Property Value Cut $2M By Tax Court

    The Minnesota Tax Court dropped the value of an industrial property from $27 million to $24.9 million, agreeing with the owner's claim of an unequal assessment.

  • September 12, 2025

    Troutman Adds Robinson Bradshaw Benefits Pro

    Troutman Pepper Locke LLP has grown its tax and benefits practice group in North Carolina with the addition of a Robinson Bradshaw & Hinson PA attorney.

  • September 12, 2025

    Oklahoma Revenues Beat Estimates By $47M

    Oklahoma's net revenue collection in July and August outpaced estimates by $47 million, according to the state Office of Management and Enterprise Services.

  • September 12, 2025

    Ariz. Tax Court Backs Solar Cos.' Valuation Method

    Two Arizona solar energy companies may use the sale prices of membership interests as the original costs of their equipment to determine its full cash value for property tax purposes, the state's tax court said, potentially allowing that cost component to be lowered significantly.

  • September 12, 2025

    Ore. Broker's $659K Income Addition Reversed By Tax Court

    A $659,000 addition to the taxable income of an Oregon financial planner for a payment from a corporation of which he was sole owner constituted earnings that had already been reported, the state's tax court found, ordering the amount to be subtracted.

  • September 11, 2025

    Tax Definitions For Digital Products Eyed By MTC Study Group

    A study group tasked with defining certain digital products for state taxation purposes offered ways to distinguish between those products Thursday in a presentation to a Multistate Tax Commission work group.

Featured Stories

  • ABA Tax Chair Seeks To Maintain Section's Ties With IRS

    Kat Lucero

    The new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service.

  • The Tax Angle: New Extenders, Housing Credits

    Stephen K. Cooper

    From a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.

  • What Tax Pros Read During Their Summer Vacation

    Molly Moses

    What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.

Expert Analysis

  • 7 Document Review Concepts New Attorneys Need To Know

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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
    Author Photo

    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

    Author Photo

    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.