State & Local

  • August 27, 2025

    Calif. Court Affirms Dept. Can Review Co. Sales Before Refund

    The California Department of Tax and Fee Administration was within its rights to review a tobacco company's sales documents for excess tax reimbursement before it issued the company an excise tax refund, a state appellate court affirmed. 

  • August 27, 2025

    Baker Botts Adds 2 More Lateral Partners In NY

    As it touts the addition of 17 lateral partners this year so far, Baker Botts LLP announced Tuesday that it has gained a former Paul Weiss Rifkind Wharton & Garrison LLP attorney focused on executive compensation and transactional tax strategy and a former McDermott Will & Schulte LLP attorney focused on public company and private equity mergers and acquisitions.

  • August 27, 2025

    NJ Tax Court Restores Church's Property Tax Exemption

    A New Jersey town incorrectly imposed a property tax assessment on a church, the state's tax court ruled in an opinion released Wednesday, rejecting the town assessor's argument that the owner failed to timely file a required form to maintain its tax exemption.

  • August 26, 2025

    New DC Combined Reporting Rules Coming, Official Says

    Updates to Washington, D.C.'s statutes and regulations that would specify how the district's treatment of combined groups will change under a new system in January should start being rolled out over the next few months, an attorney for the district's tax agency said Tuesday.

  • August 26, 2025

    The Tax Angle: Tariff Troubles, Tipped Income

    From a look at the impact of rising tariffs on energy tax credits and issues arising from the deduction for taxes on tips, here's a peek into a reporter's notebook on a few developing tax stories.

  • August 26, 2025

    Colo. Lawmakers OK Selling Tax Credits To Raise $100M

    Colorado would sell tax credits to raise up to $100 million to help bridge an expected budget gap under legislation that state lawmakers passed Tuesday, sending the bill to Gov. Jared Polis.

  • August 26, 2025

    Ohio Board Denies Tax Break For Church's Vacant School

    A portion of a church property with a vacant school on it didn't qualify for a tax exemption, even though the property owner stated its intentions to demolish the school, the Ohio Board of Tax Appeals said.

  • August 26, 2025

    Ohio House Bills Seek To End Or Limit Property Taxes

    Three bills introduced in the Ohio House of Representatives would eliminate property taxes by 2030, allow voters to introduce ballot initiatives to lower property taxes and increase the approval threshold for passage of certain property taxes.

  • August 26, 2025

    Tax Credit Dispute Sparks $1.3M Lawsuit Against Jersey City

    A prominent Garden State developer filed a lawsuit against New Jersey's second-largest city, claiming the city improperly reversed its position on a longstanding tax agreement — demanding nearly $1.3 million in back payments that the developer says it does not owe.

  • August 26, 2025

    Calif. Senate OKs New Tax Default Property Sales Rules

    California county boards of supervisors would be required to take new steps before approving the sale of a tax-defaulted property under a bill passed by the state Senate. 

  • August 26, 2025

    Mass. Tax Amnesty Generated $140M, Revenue Chief Says

    Massachusetts collected more than $140 million in revenue from a 60-day tax amnesty program last year, exceeding the initiative's $100 million forecast, the state Department of Revenue commissioner said Tuesday.

  • August 26, 2025

    Maine's Budget, Tax Chief To Retire

    The commissioner of the Maine Department of Administrative and Financial Services since 2019 will retire from state service, the state's governor announced Tuesday.

  • August 25, 2025

    Calif. Pitfall Prompted Mass.'s PL 86-272 Reg, Official Says

    A California court's invalidation of guidance narrowing federal tax protections for certain online activities because that state didn't follow the rulemaking process weighed into Massachusetts' decision to propose a regulation to adopt a similar stance, a Bay State tax agency attorney said Monday.

  • August 25, 2025

    Ala. Counties Urge Against Changing Remote Seller Tax Rules

    Alabama must keep a tax program that allows remote sellers to collect a flat rate and avoid calculating taxes across hundreds of local jurisdictions, a group representing counties in the state said Monday.

  • August 25, 2025

    Colo. Lawmakers OK Cuts To Business Tax Breaks

    The Colorado Senate gave final passage Monday to a group of bills to cut business tax breaks as part of a package state Democrats say is needed to help fill a budget gap caused by federal tax and spending changes.

  • August 25, 2025

    Mich. Judge Backs 125% Recovery In Tax Foreclosure Deal

    A Michigan federal judge has given the initial approval to a settlement between a proposed class of former property owners and two counties over allegations that the counties unlawfully kept surplus proceeds from the sales of their tax-foreclosed properties, a deal similar to one the same judge OK'd last week.

  • August 25, 2025

    Ind. Tax Court Overturns Kohl's Property Valuation Win

    The Indiana Board of Tax Review incorrectly accepted a property appraisal offered by a Kohl's location despite serious flaws in the method, the state tax court ruled, reversing the board and remanding the matter back to it.

  • August 25, 2025

    Ex-TSA Attorney Among 3 New Lawyers At Kaplan Kirsch

    A former Transportation Security Administration attorney is among three lawyers who recently joined Kaplan Kirsch LLP, a Denver-based law firm that specializes in representing state, local and tribal government agencies on projects such as airport expansions and new rail lines.

  • August 25, 2025

    Connecticut Court Backs Ouster Of Tax Atty Over Rogue Email

    Connecticut's former tax legal director was properly terminated after she used her work computer to send unauthorized draft legislation from her personal email account to a lobbyist who assumed that it was the state tax department's official position, a Connecticut appeals panel has ruled.

  • August 25, 2025

    Pa. Bill Would Repeal Invalid Graduated Income Tax Law

    Pennsylvania would formally repeal its graduated income tax that was never allowed to take effect when it passed in 1935 because of the commonwealth's constitutional uniformity clause, under a bill introduced in the Pennsylvania House of Representatives.

  • August 25, 2025

    NY Bill Seeks Property Tax Credits In Certain Jurisdictions

    Some New York taxpayers would be eligible for a tax credit of their property tax amount if the taxpayer lives in certain taxing districts under a bill introduced in the state Senate. 

  • August 25, 2025

    Texas Bill Would OK Low-Population Voter-Approval Tax Rates

    The Texas voter-approval property tax rate, the maximum rate a local government can adopt without voter approval, would be reduced for smaller taxing authorities under a bill passed in the state Senate and a House committee. 

  • August 22, 2025

    Colo. House Advances Cuts To Business Tax Breaks

    Colorado would scale back a pair of business tax breaks under legislation advanced Friday by the state House of Representatives in a special session called by Gov. Jared Polis to address the impact from the federal budget reconciliation bill signed in July.

  • August 22, 2025

    State Tax Agencies Hiring IRS Departures To Boost Ranks

    More than 20 state revenue departments have hired former IRS employees this year amid a 25% reduction in the federal agency's staff, a development that tax practitioners say could improve states' communication with taxpayers and may prompt auditors to probe federal information on state returns.

  • August 22, 2025

    NC Justices Affirm Dismissal Of Philip Morris Tax Challenge

    A North Carolina administrative court does not have the power to find a state tax law unconstitutional as applied, the state's highest court ruled Friday, upholding a loss for Philip Morris in a $300,000 franchise tax case.

Expert Analysis

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

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