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State & Local

  • August 27, 2025

    Ga. Justices Back Income Approach For Low-Income Housing

    County tax assessors in Georgia may use a method known as the income approach to determine the fair market value of properties that qualify for federal low-income housing tax credits, the state Supreme Court ruled, reversing an appeals court finding.

  • August 27, 2025

    Minn. Justices Reject DuPont's Appeal Of $9M Tax Bill

    Minnesota's tax department lawfully excluded receipts from currency hedging transactions in its apportionment of the income of chemical company DuPont, the state Supreme Court ruled Wednesday, upholding a state tax court decision and a $9 million assessment against the company.

  • 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.

Expert Analysis

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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