State & Local
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July 17, 2025
NY Tax Collections Through June Rise By $3.4B
New York state's tax collections from April through June outpaced last year's total for that period by $3.4 billion, according to the state Department of Taxation and Finance.
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July 17, 2025
SD General Fund Receipts In 2025 Up $41M From Estimate
South Dakota's general fund revenues from July 2024 through June pulled ahead of estimates by $41 million, the state Bureau of Finance and Management said.
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July 17, 2025
Minn. Property Tax Appeals Tossed For Lack Of Disclosures
Property tax appeals by three partnerships in Minnesota were dismissed by the state's tax court because the partnerships failed to provide the income and expense information required before making an appeal.
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July 17, 2025
NY Bill Would Allow Added City Tax On Incomes Over $1M
New York state would allow cities to impose an additional income tax on individuals, trusts and estates earning more than $1 million annually under a bill introduced in the state Assembly.
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July 16, 2025
Colorado Board Advances Plan To Broaden TABOR's Reach
Colorado would amend its Taxpayer's Bill of Rights to require voter approval of a broader range of taxes and fees under a proposed ballot measure advanced Wednesday by the state Title Board.
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July 16, 2025
MTC Group Not Ready To Release Rules For Partnerships
It is too early for the Multistate Tax Commission group working on state taxation of partnerships to say exactly which partnerships could fall under the jurisdiction of draft sourcing rules that are being considered, an MTC official said Wednesday.
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July 16, 2025
House Panel Urged To Modernize Tax Rules For Digital Assets
Congress needs to create tax rules for digital assets such as cryptocurrency and nonfungible tokens because the current regime is burdensome for businesses and pushing development out of the U.S., industry representatives told a House Ways and Means Committee subcommittee Wednesday.
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July 16, 2025
Vt. Justices Say Man Owes Tax Despite Improper Notice Claim
A Vermont man owes an assessed income tax liability after failing to prove he did not receive credible notices of his liability, the state Supreme Court ruled.
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July 16, 2025
Mississippi Total Revenue Up $35M From Last Year
Mississippi's general revenue through the 2025 fiscal year outpaced last year's total by $35 million, the state Department of Revenue reported.
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July 16, 2025
Ind. Annual General Revenues Beat Forecasts By $171M
Indiana's general revenue collection from July 2024 through June exceeded forecasts by $171 million, according to the Department of State Revenue.
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July 16, 2025
Calif. Lawmakers Send Nonresident Tax Filing Bill To Newsom
California would indefinitely extend provisions of existing law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill unanimously approved by state lawmakers and sent to Gov. Gavin Newsom.
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July 16, 2025
Mich. House Bill Seeks To Cut Corp. Income Tax Rate
Michigan would shave its corporate income tax rate to 4.25% from 6% by 2030 through a series of annual cuts under a bill introduced in the state House of Representatives.
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July 16, 2025
Ill. Revenue Beats Budget Forecast By $14M
Illinois' general revenue collection in the 2025 fiscal year was $14 million more than expected, according to the state Office of Management and Budget.
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July 15, 2025
MTC Work Group Eyes Updates To Airline Tax Sourcing Rule
A Multistate Tax Commission work group is aiming to advance changes soon to a decades-old sourcing regulation for airlines to account for income generated from business practices that didn't exist when the MTC's rule was adopted, the panel's chair said Tuesday.
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July 15, 2025
NYC's Suit Against Flavored E-Cig Sellers Can Continue
A Manhattan federal judge on Monday rejected a bid by eight vape wholesalers to toss an action brought by New York City alleging the companies flooded the city with flavored e-cigarettes in violation of federal, state and local law.
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July 15, 2025
DC Plan Advances With Gambling, Child Tax Break Repeal
A proposed budget and tax package for Washington, D.C., that would legalize and tax some gambling and block a planned child tax credit won initial approval from the district council, rejecting some of the mayor's proposals.
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July 15, 2025
Idaho Annual Revenues Miss Estimate By $95M
Idaho's total revenue collection in the 2025 fiscal year missed estimates by roughly $95 million, according to the state Division of Financial Management.
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July 15, 2025
Calif. Legislature OKs Retroactive Solar Property Exclusion
California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.
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July 15, 2025
Nebraska's Annual Net Receipts Fall $86M Short Of Estimate
Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.
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July 15, 2025
Tenn. Revenues Through June Beat Estimates By $81M
Tennessee's general revenue collection from August 2024 through June exceeded estimates by $81 million but dropped behind last year by $209 million, according to the Department of Finance and Administration.
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July 15, 2025
Pa. Senate Bill Seeks To End School District Property Taxes
Pennsylvania would propose an amendment to the state constitution to eliminate school districts' authority to levy or collect property taxes after June 30, 2029, under a bill introduced in the state Senate.
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July 14, 2025
Vape Groups Urge 4th Circ. To Stall NC E-Cigarette Law
Vape interests are urging the Fourth Circuit to temporarily stop North Carolina officials from enforcing a law that could prevent the sale of many types of e-cigarettes in the state, claiming the statute was pushed by "Big Tobacco" company Reynolds American Inc. and targets products that help people quit smoking.
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July 14, 2025
NY Judge Snuffs Counties' Bid To Derail Congestion Pricing
A New York federal judge on Monday tossed claims from two local counties alleging Manhattan's discriminatory congestion pricing tolls trampled on motorists' right to travel, saying inconvenient tolls for certain commuters don't amount to a constitutional violation.
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July 14, 2025
Md. Says Digital Ad Tax Applies To Automated, Visual Ads
Advertising services subject to Maryland's digital advertising gross revenues tax must be both programmatic, or automated, and conveyed visually, the state comptroller said in a bulletin obtained Monday by Law360.
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July 14, 2025
Ohio Board Values Custom-Built Cannabis Facility At $12.6M
The Ohio Board of Tax Appeals valued a custom-built cannabis cultivation and processing facility at $12.6 million Monday, ruling that the property qualified as a special purpose property that is appraised under the cost approach method.
Expert Analysis
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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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.
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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.
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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.
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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.
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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.
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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.
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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.