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State & Local

  • October 01, 2025

    State And Local Tax Takeaways From September

    From the Pennsylvania Supreme Court's ruling that Pittsburgh may not impose a tax on nonresident athletes to a challenge to New Jersey's rules outlining when a company's internet activities exceed P.L. 86-272's protections against state income taxes, September was active in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • October 01, 2025

    Caplin & Drysdale Adds Longtime IRS Pro To DC Office

    Caplin & Drysdale has grown its Washington, D.C., office with the addition of a veteran Internal Revenue Service attorney, the firm announced Wednesday.

  • October 01, 2025

    Ore. Court Won't Hear Industrial Tax Classification Claim

    An Oregon company's effort to classify property as agricultural was rejected by the state's tax court, which ruled that the company did not identify a statute that could provide the relief it requested.

  • October 01, 2025

    Wis. Assembly Bill Seeks Tax Subtraction For OT Pay

    Wisconsin would create an income tax subtraction for qualified overtime compensation under a bill introduced in the state Assembly.

  • October 01, 2025

    Retroactive Religious Tax Break Affirmed For Ohio Property

    A property that held worship services is entitled to a religious tax exemption for two years before it applied for the tax break, even though it no longer qualified for the tax benefit when it sought the exemption, an Ohio state appeals court affirmed.

  • September 30, 2025

    IRS To Rework Corporate AMT Proposed Regs

    The Internal Revenue Service plans to revise proposed regulations for the corporate alternative minimum tax, the agency announced Tuesday, including rules that would lessen businesses' compliance demands and costs tied to assessing their liability.

  • September 30, 2025

    NJ Tax Agency To Roll Out Pilot Mediation Program

    The New Jersey Division of Taxation will begin a two-year pilot mediation program Wednesday that will allow businesses to settle certain corporation business tax and sales and use tax disputes.

  • September 30, 2025

    Mass. House Bill Seeks Digital Advertising Sales Tax

    Massachusetts would impose a tax on gross sales of digital advertising services, with the revenue supporting public media and education efforts, under a bill pitched by a state representative to a legislative tax panel.

  • September 30, 2025

    RI Revenue Tops Forecast By $5M In July

    Rhode Island's general revenue collection in July outpaced an estimate by about $5 million, the state Department of Revenue reported.

  • September 30, 2025

    Michigan General Revenues Top Last Year By $940M

    Michigan's general revenue collection from October 2024 through August beat last year's total by $940 million, according to the state Department of Revenue in a report released Tuesday.

  • September 30, 2025

    Alaska Gov. Vetoes Sourcing, Online Biz Apportionment Shift

    Alaska's governor vetoed a bill that would have shifted out-of-state companies doing business in the state to market-based sourcing and adopted single-sales-factor apportionment for designated "highly digitized businesses," saying it raised constitutional concerns.

  • September 29, 2025

    Ore. Lawmakers Approve $4.3B Transportation Tax Hike

    Oregon would increase its gas tax and various fees to raise $4.3 billion over 10 years for transportation costs under legislation passed Monday by state lawmakers and heading to the governor.

  • September 29, 2025

    NC County Illegally Spent Occupancy Taxes, Justices Told

    A North Carolina county unlawfully spent occupancy tax revenue on general government services instead of tourism-related initiatives, a group of local property owners told the state's high court, urging it to uphold an appeals court ruling.

  • September 29, 2025

    Tribal Members Push For Say In Supreme Court Tariff Review

    Members of the Blackfeet Nation tribe told the U.S. Supreme Court Monday their inclusion in the justices' review of suits challenging the legality of President Donald Trump's emergency tariffs is crucial to protect Native American rights under federal law.

  • September 29, 2025

    Ohio Justices Order Auditor To Place Bond Levy On Tax List

    An Ohio county auditor must place a bond levy on the property tax list for 2026, the state Supreme Court ruled, saying Ohio law doesn't empower the auditor to refuse to list the levy based on her argument that the repayment period expired.

  • September 29, 2025

    Pa. District's Property Appeal Is Constitutional, Court Says

    A Pennsylvania lower court order that doubled the tax assessment of a property in response to a school district's appeal should stand because the methodology used by the district was constitutional, the Commonwealth Court ruled.

  • September 29, 2025

    Maine General Revenues Exceed Budget Forecast By $46M

    Maine general fund revenue collection in July and August beat forecasts by $46 million, according to a report by the state Department of Revenue.

  • September 29, 2025

    Mich. House Bill Would Eliminate 10% Excise Tax On Cannabis

    Michigan would eliminate its 10% excise tax on marijuana under a bill introduced in the state House of Representatives.

  • September 26, 2025

    Mich. Justices Asked To Rethink Turning Away 'Rain Tax' Case

    The Michigan Supreme Court should reconsider its decision not to review a constitutional challenge to fees Detroit charges property owners to maintain its stormwater drainage system, the group challenging the fees told the justices Friday.

  • September 26, 2025

    Mich. House OKs Budget Plan With Decoupling, New Pot Tax

    Michigan would decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget agreement the state House of Representatives advanced.

  • September 26, 2025

    Illinois Tax Amnesty Programs Kick Off Wednesday

    Two tax amnesty programs for Illinois residents and businesses are scheduled to begin Wednesday and last until Nov. 17, according to the state Department of Revenue and secretary of state.

  • September 26, 2025

    USPS Error Doesn't Limit NJ Property Owners' Appeal Rights

    The U.S. Postal Service's failure to deliver a town's request for a property's income information that was sent via certified mail doesn't limit a tax assessment appeal the property owner can pursue, the New Jersey Tax Court ruled.

  • September 26, 2025

    Mass. Tax Board Cuts $1M Home Value To Sale Price

    A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled. 

  • September 26, 2025

    Taxation With Representation: De Brauw, Hengeler Mueller

    In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.

  • September 26, 2025

    ​​​​​​​SC Revenue Through August Drops $283K From Last Year

    South Carolina's general revenue collection in July and August sank $283,000 from last year, the state Board of Economic Advisors reported.

Expert Analysis

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

  • An Illegitimate Avenue Of Repeal: SALT In Review

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    From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Crisis Management Lessons From The Parenting Playbook

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    The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.

  • Adapting To Private Practice: From NY Fed To BigLaw

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    While the move to private practice brings a learning curve, it also brings chances to learn new skills and grow your network, requiring a clear understanding of how your skills can complement and contribute to a firm's existing practice, and where you can add new value, says Meghann Donahue at Covington.

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