State & Local

  • December 10, 2025

    Ohio Lawmakers OK Limits On Pot Legalization, Tax Law

    Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.

  • December 10, 2025

    Md. Appeals Court Upholds $1.1M Home Value

    A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.

  • December 10, 2025

    NY Increases Property Tax Abatement For Child Care Centers

    New York state increased a property tax abatement for eligible child care centers in New York City under a bill signed by Gov. Kathy Hochul.

  • December 09, 2025

    Tariffs Add Complexity To State Tax Systems, Tax Pros Say

    Tariffs promoted by President Donald Trump's administration are increasing state sales and use tax complexity and risk, which may not easily be undone even if the U.S. Supreme Court strikes the tariffs down, tax professionals said Tuesday.

  • December 09, 2025

    State Taxation Of AI Presents Sourcing Questions, Attys Say

    Sourcing and nexus questions related to the taxation of artificial intelligence may arise if states scrutinize the technology under existing tests for taxing services and digital items, tax practitioners said Tuesday.

  • December 09, 2025

    Pa. Court Denies Man's Exception Biz Deduction Case

    A Pennsylvania man failed to prove he was entitled to claimed business expense deductions after filing exceptions to a prior order denying the deductions, the Commonwealth Court ruled. 

  • December 09, 2025

    Mich. Allows Rounding Post Tax Due To Penny Shortage

    Michigan businesses can round transactions to the nearest nickel after calculating their sales tax liability, the state Treasury said in a notice, because there is a penny shortage caused by the U.S. Mint ceasing production of the 1-cent coin.

  • December 09, 2025

    No Wrongdoing By County In Valuation Row, Md. Court Says

    A Maryland man failed to exhaust his administrative remedies or show that county authorities committed constitutional violations when he appealed his property's valuation, the Appellate Court of Maryland said, affirming a lower court decision.

  • December 09, 2025

    NJ Senate Bill Would Impose Flat Individual Income Tax Rate

    New Jersey would replace its graduated individual income tax scheme with a flat income tax rate for income above certain thresholds under a bill introduced in the state Senate.

  • December 09, 2025

    La. Tax Collection In Nov. $60M Higher Than Last Year

    Louisiana's general fund revenue collection in November exceeded the same month last year by $60 million, according to the state Department of Revenue.

  • December 09, 2025

    Fla. Net Revenue Through October Beats Estimates By $258M

    Florida's general fund revenue collection from July through October outpaced estimates by $258 million, according to the state Department of Revenue.

  • December 08, 2025

    Texas Appeals Court Sticks Exxon With $45M Appraisal

    A Texas district court was correct in finding that an administrative law judge didn't have jurisdiction to hear Exxon Mobil Corp.'s appeal concerning $45 million worth of equipment, a state appeals court ruled, as the claim centered on industrial property.

  • December 08, 2025

    US Can Join Hawaii Transient Tax Case, Court Rules

    The U.S. government can join a group of cruise businesses in their challenge of Hawaii's transient occupancy tax expansion after meeting the intervention requirements, a U.S. district court ruled.

  • December 08, 2025

    Mich. Judge Won't Block 24% Wholesale Cannabis Tax

    A judge said she won't stop Michigan's excise tax on wholesale marijuana sales from going into effect Jan. 1, finding Monday that a trade association and cannabis businesses were unlikely to succeed on claims the tax was unlawfully enacted.

  • December 08, 2025

    Hogan Lovells Adds Latham Corporate Ace In Houston

    Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP.

  • December 08, 2025

    Ind. Bill Would Increase Income Tax Rate For Localities

    Indiana would increase the local individual income tax rate by nearly a percentage point under a bill introduced in the state Senate on Monday.

  • December 08, 2025

    Ala. Net Tax Collections Through November Up $90M

    Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue.

  • December 08, 2025

    NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos.

    New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly.

  • December 08, 2025

    NY's Hochul Vetoes Tax Deadline Change For Pot Distributors

    New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency.

  • December 08, 2025

    La. Gov. Names New Secretary To Lead Revenue Department

    Louisiana's governor appointed a new secretary to lead its Department of Revenue, choosing to elevate the department's deputy secretary who has more than a decade of experience in the agency.

  • December 05, 2025

    NH Supreme Court Asked To Affirm Tax Loss Offset Ruling

    New Hampshire's justices should affirm a lower court's finding that a capital loss carryback can be used to offset capital gains in a combined group, even if the loss and gain are generated by different group members, the Council on State Taxation said.

  • December 05, 2025

    Mass. Co.'s Software Receipts Sourced To Wis., Agency Rules

    A Massachusetts company's receipts for licensing its database software to a Wisconsin-based business are sourced to Wisconsin for tax purposes instead of the locations of customers who bought sublicenses from the business, the Wisconsin Tax Appeals Commission affirmed.

  • December 05, 2025

    The Tax Angle: Affordable Housing, Red Tape, ACA Credits

    With the midterm elections less than a year away, House and Senate members have been mulling several bread-and-butter tax issues such as housing, small businesses and healthcare. Here's a peek into a reporter's notebook on a few of these developing tax stories.

  • December 05, 2025

    Colo. Justices Urged To Scrap Ballot Plan To Expand TABOR

    A proposed ballot measure to require voter approval for a broader range of fees under Colorado's Taxpayer's Bill of Rights unlawfully contains more than a single subject and should be rejected, an opponent of the measure told the state's high court.

  • December 05, 2025

    Best Use Of Macy's Property Is As Store, Minn. Court Says

    The highest and best use for a Macy's property in Minnesota is its continued function as an anchor department store in a shopping mall, the state tax court said, declining to amend the valuations it previously found.

Expert Analysis

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

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