State & Local
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July 21, 2025
Calif. Assembly Panel Advances Bill To OK Local Transit Taxes
California would allow voters to authorize local retail transactions and use taxes to fund transportation projects via initiative measures under a bill passed by the state Assembly's Elections Committee and referred to its Appropriations Committee.
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July 21, 2025
Ore. Nixes Property Tax Break For Illegal Marijuana Farms
Oregon farmland will be disqualified from an agricultural property tax break if its owner is found growing marijuana illegally, under legislation signed into law.
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July 21, 2025
MTC Audit Committee Chair To Retire Later This Year
The Multistate Tax Commission's Audit Committee chair announced Monday that he will be stepping down later this year upon retiring from the Utah State Tax Commission.
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July 18, 2025
Law360 Names 2025's Top Attorneys Under 40
Law360 is pleased to announce the Rising Stars of 2025, our list of more than 150 attorneys under 40 whose legal accomplishments belie their age.
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July 18, 2025
Pa. House Bill Seeks To End Personal Income Tax By 2026
Pennsylvania would eliminate its personal income tax after 2025 under a bill introduced in the state House of Representatives.
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July 18, 2025
Mass. Advocates Pitch Doubling Real Estate Transfer Fee
Massachusetts would double its real estate transfer fee to raise an estimated $300 million annually for affordable housing and climate mitigation efforts under legislation pitched to a state legislative panel by housing and environmental advocates.
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July 18, 2025
3 Key Budget Bill Issues Tax Pros Want IRS To Clarify Quickly
The GOP's new tax overhaul is driving demand for guidance on long-sought business and worker-friendly provisions among tax professionals and lawmakers, who are watching to see if IRS staff cuts and funding reductions will hinder the agency's ability to take swift regulatory action. Here, Law360 looks at three areas where tax pros say a quick turnaround on guidance or regulations would be most helpful.
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July 18, 2025
Pa. Appellate Court Upholds Commercial Property Value
A Pennsylvania commercial property was properly reassessed by the city of Philadelphia, and the reassessment did not violate court precedent, a state appellate court affirmed.Â
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July 18, 2025
Taxation With Representation: Wachtell, Slaughter And May
In this week's Taxation With Representation, Blackstone pours billions into data centers and related infrastructure, Waters Corp. and Becton Dickinson look to form a new life sciences powerhouse, Reckitt sells 70% of its Essential Home business to private equity firm Advent, and Chevron completes its acquisition of Hess following a favorable arbitral award.
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July 18, 2025
Oregon To Issue Report On Property Tax System
The Oregon legislative revenue officer will issue a report on the state's property tax system and options to modernize it under legislation signed into law by the governor.
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July 18, 2025
Ohio Board OKs $1M Value Cut For Apartment Complex
The Ohio Board of Tax Appeals on Friday granted an affordable housing apartment complex's request for its value to be reduced by nearly $1 million based on rents charged by comparable properties, saying the state Supreme Court previously had upheld the valuation method.
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July 17, 2025
Uber Asks Ga. Justices To Reverse Sales Tax Ruling
Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the ride-hailing company told the state's justices.
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July 17, 2025
Calif. Initiatives Seek Higher Bar For Local Tax Hikes
Two proposed ballot measures that would limit the ability of voters to raise taxes for local governments have been approved for signature gathering by California's secretary of state.
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July 17, 2025
Canada Mulling Changes To Ability To Rewrite Transactions
Canada's Department of Finance is considering changes to legislation that outlines the tax authority's power to recharacterize transactions set forth in contracts between related parties when their behavior doesn't match what the contract says, an official said Thursday.
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July 17, 2025
W.Va. Car Dealer Tells Ohio Justices It's Exempt From Tax
A West Virginia car dealer is not liable for commercial activity tax in Ohio, it argued to the Ohio Supreme Court, saying customers taking their purchased cars across state lines did not create a liability.
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July 17, 2025
NY Tax Collections Through June Rise By $3.4B
New York state's tax collections from April through June outpaced last year's total for that period by $3.4 billion, according to the state Department of Taxation and Finance.
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July 17, 2025
SD General Fund Receipts In 2025 Up $41M From Estimate
South Dakota's general fund revenues from July 2024 through June pulled ahead of estimates by $41 million, the state Bureau of Finance and Management said.
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July 17, 2025
Minn. Property Tax Appeals Tossed For Lack Of Disclosures
Property tax appeals by three partnerships in Minnesota were dismissed by the state's tax court because the partnerships failed to provide the income and expense information required before making an appeal.
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July 17, 2025
NY Bill Would Allow Added City Tax On Incomes Over $1M
New York state would allow cities to impose an additional income tax on individuals, trusts and estates earning more than $1 million annually under a bill introduced in the state Assembly.
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July 16, 2025
Colorado Board Advances Plan To Broaden TABOR's Reach
Colorado would amend its Taxpayer's Bill of Rights to require voter approval of a broader range of taxes and fees under a proposed ballot measure advanced Wednesday by the state Title Board.
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July 16, 2025
MTC Group Not Ready To Release Rules For Partnerships
It is too early for the Multistate Tax Commission group working on state taxation of partnerships to say exactly which partnerships could fall under the jurisdiction of draft sourcing rules that are being considered, an MTC official said Wednesday.
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July 16, 2025
House Panel Urged To Modernize Tax Rules For Digital Assets
Congress needs to create tax rules for digital assets such as cryptocurrency and nonfungible tokens because the current regime is burdensome for businesses and pushing development out of the U.S., industry representatives told a House Ways and Means Committee subcommittee Wednesday.
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July 16, 2025
Vt. Justices Say Man Owes Tax Despite Improper Notice Claim
A Vermont man owes an assessed income tax liability after failing to prove he did not receive credible notices of his liability, the state Supreme Court ruled.
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July 16, 2025
Mississippi Total Revenue Up $35M From Last Year
Mississippi's general revenue through the 2025 fiscal year outpaced last year's total by $35 million, the state Department of Revenue reported.
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July 16, 2025
Ind. Annual General Revenues Beat Forecasts By $171M
Indiana's general revenue collection from July 2024 through June exceeded forecasts by $171 million, according to the Department of State Revenue.
Expert Analysis
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
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Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.