State & Local
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September 25, 2025
Virginia Offers Tax Rebates For Timely 2024 Filing
Virginia residents who file their state tax returns by Nov. 3 may be eligible for rebates, Gov. Glenn Youngkin's office said.
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September 25, 2025
Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional
Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.
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September 25, 2025
Disney, IHOP Parent Lose Bid To Revisit Mich. Escheat Ruling
The Michigan Court of Appeals denied a request from Disney and the parent company of IHOP to reconsider its ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property.
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September 25, 2025
Michigan Senate Bill Seeks Tax On Vape Products
Michigan would subject vaping and other nicotine products to the same 32% tax rate imposed on nicotine products under a bill filed in the Senate.
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September 25, 2025
Calif. Bay Area Transit Tax Proposal Passes Legislature
California would establish a transportation district comprised of San Francisco and four other counties and authorize it to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill sent to Gov. Gavin Newsom.
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September 25, 2025
Ore. Tax Court Upholds IRS Offset To State Tax Refund
The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.
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September 24, 2025
Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax
A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.
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September 24, 2025
Minn. Justices Reject Humana's Pharmacy Sourcing Appeal
The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.
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September 24, 2025
Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case
An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.
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September 24, 2025
Calif. Panel Upholds County's Higher Tax Rates On Utilities
A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.
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September 24, 2025
Pa. Estate Denied Inheritance Tax Refund For Legal Costs
An estate had its request for a $29 million refund of inheritance tax partially denied by the Pennsylvania Commonwealth Court, which ruled that legal expenses it claimed for a deduction did not directly benefit the estate.
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September 24, 2025
Former Pa. Tax Collector Admits To Embezzling Public Funds
A former Pennsylvania tax collector pled guilty to embezzling public money totaling more than $400,000 in property taxes and federal grants intended for her local government, federal prosecutors announced.
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September 24, 2025
Ala. AT&T Affiliate's Cables Face General Sales Tax Rate
An Alabama telecommunication company's purchase of fiber-optic cables triggers the general sales tax rate, not the machine tax rate, the state tax tribunal ruled.
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September 24, 2025
Ohio House Bill Seeks Approval Rule For Some Property Tax
Ohio would require some political subdivisions to obtain approval from their member governing bodies before imposing property tax above a statutory limit under a bill introduced in the state House of Representatives.
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September 23, 2025
Trump Tariffs Are Constitutional, President's Allies Tell Justices
Two Republican lawmakers and two allied nonprofit groups told the U.S. Supreme Court on Tuesday that it should allow President Donald Trump's emergency tariffs authorized under the International Emergency Economic Powers Act.
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September 23, 2025
Calif. Tax Code Conformity Update Heads To Gov.
California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill sent to Gov. Gavin Newsom.
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September 23, 2025
Atty-Trustee Conflicts Doom Scaife Estate's $26M Tax Refund
A Strassburger McKenna Gutnick & Gefsky attorney was also acting as Mellon heir Richard Scaife's lawyer, trustee and media executive when he signed releases that kept Scaife's spending of his inheritance secret from his children, so a resulting $200 million settlement between the children and Scaife's estate was not a bona fide tax-exempt expense, a Pennsylvania appeals court ruled Tuesday.
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September 23, 2025
Airbnb Fights $10.5M Colorado Tax Bill On Guest Fees
The guest fee charged by Airbnb on rentals in Colorado is not subject to state and local sales taxes, the company told a state court, seeking to overturn a $10.5 million assessment by the state Department of Revenue.
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September 23, 2025
Star Chef Didn't Violate 'Vague' Pact With Boston, Judge Says
A Massachusetts state court has ruled that a "vague" agreement between celebrity chef Barbara Lynch and the city of Boston to escrow proceeds from the sale of her flagship No. 9 Park restaurant while the city seeks to collect her unpaid taxes doesn't prevent Lynch from using the funds to pay other creditors.
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September 23, 2025
La. Tax Owed On Payout From IRA Tied To State Account
A Louisiana couple must pay tax on a distribution from an individual retirement account despite that account's initial money coming from the husband's state employee retirement fund, the state's Board of Tax Appeals ruled.
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September 23, 2025
Calif. Conformity On Energy Tax Credit Sent To Newsom
California would conform to certain Internal Revenue Code provisions from the Inflation Reduction Act governing renewable energy tax credits under a bill sent to Democratic Gov. Gavin Newsom.
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September 23, 2025
Ariz. Revenues Through August Up $158M From Forecast
Arizona's general fund revenue in July and August outpaced forecasts by roughly $158 million, the state Joint Legislative Budget Committee reported.
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September 22, 2025
The Tax Angle: Green Energy Permits, Enhanced ACA Credits
From a look at permitting delays holding up solar and wind tax credit projects to uncertainty surrounding the renewal of Affordable Care Act enhanced premium tax credits, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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September 22, 2025
Newsom Approves Bill Reversing Calif. Cannabis Tax Hike
California Gov. Gavin Newsom on Monday signed into law a bill that reverses a tax increase on regulated cannabis businesses, in an effort to give the state's beleaguered marijuana industry some financial relief.
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September 22, 2025
Conn. Board Seeks To Cement Win Over Tax Atty's Firing
The Connecticut Employees' Review Board has asked an appellate court not to rehear a fired tax attorney's unsuccessful appeal en banc, arguing that she has failed to show any fatal flaws in a three-judge panel's decision against her.
Expert Analysis
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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.
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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.
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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.
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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.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.