State & Local
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									September 15, 2025
									NJ Tax Revenue Through Aug. $43M Higher Than Last YearNew 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. 
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									September 15, 2025
									Va. Revenue Through Aug. Rises $287M From Last YearVirginia'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. 
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									September 15, 2025
									OIRA Concludes Review Of Tipped OccupationsThe 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. 
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									September 15, 2025
									Kingsley Napley Bags Private Client Pro To Head Tax DeskKingsley 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. 
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									September 12, 2025
									Justices' Tariff-Suit Review Halts Case In Texas Federal CourtA 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. 
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									September 12, 2025
									California Finalizes Rules On Sourcing Sales Of IntangiblesCalifornia has finalized updated rules pertaining to the use of market-based sourcing to apportion sales of intangible property, including the use of one set of rules for sourcing sales to individuals and businesses, rather than separate rules, according to the California Franchise Tax Board. 
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									September 12, 2025
									Taxation With Representation: Felesky Flynn, Gibson, KirklandIn 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. 
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									September 12, 2025
									Minn. Industrial Property Value Cut $2M By Tax CourtThe 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. 
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									September 12, 2025
									Troutman Adds Robinson Bradshaw Benefits ProTroutman Pepper Locke LLP has grown its tax and benefits practice group in North Carolina with the addition of a Robinson Bradshaw & Hinson PA attorney. 
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									September 12, 2025
									Oklahoma Revenues Beat Estimates By $47MOklahoma's net revenue collection in July and August outpaced estimates by $47 million, according to the state Office of Management and Enterprise Services. 
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									September 12, 2025
									Ariz. Tax Court Backs Solar Cos.' Valuation MethodTwo 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. 
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									September 12, 2025
									Ore. Broker's $659K Income Addition Reversed By Tax CourtA $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. 
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									September 11, 2025
									Tax Definitions For Digital Products Eyed By MTC Study GroupA 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. 
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									September 11, 2025
									ABA Tax Chair Seeks To Maintain Section's Ties With IRSThe 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. 
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									September 11, 2025
									Pa. Justices Seek Fair Process For Picking Tax AppealsPennsylvania's Supreme Court grappled Thursday with whether a school district's tax assessment appeals ran afoul of prior rulings upholding the uniformity clause of the state Constitution, suggesting that any criteria for choosing appeals might favor one kind of property over another. 
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									September 11, 2025
									Montana Tribe Members Ask To Join Justices' Tariff Suit ReviewMembers of the Blackfeet Nation have asked the U.S. Supreme Court to join its review of cases challenging President Donald Trump's emergency tariffs, telling the justices that their arguments' inclusion in the matter is essential to support tribal rights under federal law. 
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									September 11, 2025
									Ohio Revenues Through August Beat Estimates By $30MOhio's general fund revenue in July and August outpaced estimates by about $30 million, according to the state Office of Budget and Management. 
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									September 11, 2025
									Minn. Revenue Beat August Forecast By $86MMinnesota's total revenue in August exceeded estimates by $86 million, according to the state Department of Management and Budget. 
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									September 11, 2025
									Alabama Panel Upholds Assessment On 'Tax Protestor'An Alabama man who had asserted "tax protestor" arguments made no valid claim that the state's income tax laws have been erroneously applied to him, the Alabama Tax Tribunal said, rejecting his challenge of a tax assessment. 
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									September 11, 2025
									Calif. Revenue Through Aug. Beats Estimate By $2BCalifornia's total revenue in July and August exceeded a government forecast by $2 billion, the state controller's office said. 
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									September 11, 2025
									Minn. Man Can Seek Tax Break For Assisted Living UnitA Minnesota resident of an assisted living facility owned by a tax-exempt nonprofit corporation may seek a tax exemption for his unit, the state's tax court said, rejecting a county's motion to dismiss the claim. 
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									September 10, 2025
									Texas Justices Wary Of Shifting Franchise Tax CalculationThe Texas Supreme Court on Wednesday pushed an energy company to explain why the Texas tax code would make it eligible for a refund for bunker oil sold in the Lone Star State, asking where it should look in the law to create a "destination test" for state franchise taxes. 
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									September 10, 2025
									The Tax Angle: New Extenders, Housing CreditsFrom 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. 
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									September 10, 2025
									Colo. Gov. Urges Extension Of Fed. Enhanced Premium CreditCongress should act to preserve the tax credit that subsidizes individual market health plans, Colorado Gov. Jared Polis told the state's congressional delegation, warning of significant premium increases if the credit is allowed to expire after this year. 
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									September 10, 2025
									Disney, IHOP Parent Ask Mich. Panel To Redo Escheat RulingDisney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless. 
Expert Analysis
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								Attorneys Must Act Now To Protect Judicial Independence  Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal. 
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								Rethinking 'No Comment' For Clients Facing Public Crises  “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen. 
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								How Design Thinking Can Help Lawyers Find Purpose In Work  Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan. 
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								Justices' Certiorari Denial Leaves Interstate Tax Questions  Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons. 
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								A Proposal With Sugar On Top In Mass.: SALT In Review  From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Inconsistent Injury-In-Fact Rules Hinder Federal Practice  A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin. 
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								In-House Counsel Pointers For Preserving Atty-Client Privilege  Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics. 
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								National Bank Act Rulings Facilitate More Preemption Analysis  Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen. 
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								Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example  Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas. 
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								Accountant-Owned Law Firms Could Blur Ethical Lines  KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla. 
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								AI Will Soon Transform The E-Discovery Industrial Complex  Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder. 
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								When Innovation Overwhelms The Rule Of Law  In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner. 
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								Imagine The Possibilities Of Openly Autistic Lawyering  Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.