State & Local
-
January 07, 2026
Wyo. Justices Deny Challenge To Computer-Aided Appraisal
A Wyoming county assessor properly valued a home using the state's computer-assisted mass appraisal system, the state Supreme Court ruled, rejecting the owner's argument that that value should be lowered to the home's purchase price.
-
January 07, 2026
Vermont Gov. Asks Lawmakers To Pass Property Tax Relief
Vermont's governor urged lawmakers during the State of the State address Wednesday to pass property tax relief and focus on broader education reform, as he warned that tax bills could substantially increase.
-
January 07, 2026
Ore. Tax Court Won't Limit Chevron Order To Enable Appeal
Chevron's tax and penalty refund requests from Oregon totaling $14.8 million were part of a single claim, the state Tax Court found, declining to limit its judgment against the company to an apportionment question so that it could appeal that issue to the state Supreme Court.
-
January 07, 2026
Ind. Bill Would Modify County, City Tax Rates
Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced.
-
January 07, 2026
Ohio Board Voids Use Tax On Asphalt Co.'s Gas, Equipment
A company that processes refinery waste and asphalt into products that meet specifications for its customers qualifies for a manufacturing tax exemption on natural gas and materials it purchased for its operations, the Ohio Board of Tax Appeals ruled.
-
January 07, 2026
NH House Bill Seeks Tax On Nonprimary Residences
New Hampshire would tax the assessed values of residences that aren't used as primary dwellings under a bill introduced Wednesday in the state House of Representatives.
-
January 07, 2026
Ala. Net Tax Collections Through December Up $15M
Alabama's net tax collection from October through December was $15 million higher than the same period the previous year, according to the state Department of Revenue in a report released Wednesday.
-
January 07, 2026
Ind. Bill Seeks Uniform Assessments Regardless Of Owner
Indiana would require that all tangible property and agricultural land be assessed in a uniform manner regardless of the owner under a bill introduced in the state House of Representatives.
-
January 07, 2026
Ind. Bill Would Provide Income Tax Credits For Child Care
Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.
-
January 06, 2026
Tax Groups Push Supreme Court On California Tax Rule
A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.
-
January 06, 2026
NJ Bill Aims To Earmark $2.5B In Development Tax Credits
New Jersey would earmark $2.5 billion in economic development tax credits, with up to $300 million designated for sports and entertainment projects, as part of a bill introduced in the state Assembly.
-
January 06, 2026
Calif. Couple Owes Tax Avoidance Penalties, OTA Says
A California couple was properly assessed tax avoidance penalties, despite the wife's arguments that she was unaware that her husband made certain transactions, the state Office of Tax Appeals ruled.
-
January 06, 2026
Calif. Company Ineligible For Charitable Exemption, OTA Says
A California company failed to prove it was improperly denied its charitable tax-exempt status by the state Franchise Tax Board, the California Office of Tax Appeals ruled.
-
January 06, 2026
Texas Revenues Through Jan. Slightly Lower Than Last Year
Texas' general fund revenue collection from September through December dropped 0.35% from the same time frame last year, according to a report released by the state comptroller's office.
-
January 06, 2026
W.Va. Revenue Beats Forecast By $128M Through December
West Virginia collected $128 million more than expected in general fund revenue from July through December, according to the state's budget office.
-
January 06, 2026
NJ Bill Would Modify Qualified Costs For Film Tax Credits
New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill introduced in the state Assembly.
-
January 06, 2026
Iowa General Revenue Collection Through Dec. Down $662M
Iowa's general fund revenue collection from July through December lagged behind the same period last year by $662 million, according to the state Department of Management.
-
January 06, 2026
Paul Hastings Adds Ex-Cravath Tax Pro To Growing M&A Team
After adding 20 partners to its mergers and acquisitions platform over the past two years, Paul Hastings LLP announced on Tuesday that it has hired a former Cravath Swaine & Moore LLP partner who advises on the tax elements of mergers and acquisitions.
-
January 05, 2026
Calif. OTA Upholds Tax on Tribal Gaming Income
Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.
-
January 05, 2026
Calif. OTA Says Business Must Pay Minimum State Tax
A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.
-
January 05, 2026
CSX Prevails In Challenge To Ohio Receipts Sourcing Method
Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.
-
January 05, 2026
Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes
Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.
-
January 05, 2026
Mass. Committee Advances Bill To Study Vehicle Mileage Tax
Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.
-
January 05, 2026
Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules
A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.
-
January 05, 2026
Gibson Dunn Adds Sidley Tax Pro In Silicon Valley
Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.
Expert Analysis
-
5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
-
Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
-
7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
-
E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
-
Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
-
Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
-
How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
-
An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
-
Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
-
When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
-
The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
-
Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.