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State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • July 16, 2025

    Calif. Lawmakers Send Nonresident Tax Filing Bill To Newsom

    California would indefinitely extend provisions of existing law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill unanimously approved by state lawmakers and sent to Gov. Gavin Newsom.

  • July 16, 2025

    Mich. House Bill Seeks To Cut Corp. Income Tax Rate

    Michigan would shave its corporate income tax rate to 4.25% from 6% by 2030 through a series of annual cuts under a bill introduced in the state House of Representatives.

  • July 16, 2025

    Ill. Revenue Beats Budget Forecast By $14M

    Illinois' general revenue collection in the 2025 fiscal year was $14 million more than expected, according to the state Office of Management and Budget.

  • July 15, 2025

    MTC Work Group Eyes Updates To Airline Tax Sourcing Rule

    A Multistate Tax Commission work group is aiming to advance changes soon to a decades-old sourcing regulation for airlines to account for income generated from business practices that didn't exist when the MTC's rule was adopted, the panel's chair said Tuesday.

  • July 15, 2025

    NYC's Suit Against Flavored E-Cig Sellers Can Continue

    A Manhattan federal judge on Monday rejected a bid by eight vape wholesalers to toss an action brought by New York City alleging the companies flooded the city with flavored e-cigarettes in violation of federal, state and local law.

  • July 15, 2025

    DC Plan Advances With Gambling, Child Tax Break Repeal

    A proposed budget and tax package for Washington, D.C., that would legalize and tax some gambling and block a planned child tax credit won initial approval from the district council, rejecting some of the mayor's proposals.

  • July 15, 2025

    Idaho Annual Revenues Miss Estimate By $95M

    Idaho's total revenue collection in the 2025 fiscal year missed estimates by roughly $95 million, according to the state Division of Financial Management.

  • July 15, 2025

    Calif. Legislature OKs Retroactive Solar Property Exclusion

    California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.

  • July 15, 2025

    Nebraska's Annual Net Receipts Fall $86M Short Of Estimate

    Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.

  • July 15, 2025

    Tenn. Revenues Through June Beat Estimates By $81M

    Tennessee's general revenue collection from August 2024 through June exceeded estimates by $81 million but dropped behind last year by $209 million, according to the Department of Finance and Administration.

  • July 15, 2025

    Pa. Senate Bill Seeks To End School District Property Taxes

    Pennsylvania would propose an amendment to the state constitution to eliminate school districts' authority to levy or collect property taxes after June 30, 2029, under a bill introduced in the state Senate.

  • July 14, 2025

    Vape Groups Urge 4th Circ. To Stall NC E-Cigarette Law

    Vape interests are urging the Fourth Circuit to temporarily stop North Carolina officials from enforcing a law that could prevent the sale of many types of e-cigarettes in the state, claiming the statute was pushed by "Big Tobacco" company Reynolds American Inc. and targets products that help people quit smoking.

  • July 14, 2025

    NY Judge Snuffs Counties' Bid To Derail Congestion Pricing

    A New York federal judge on Monday tossed claims from two local counties alleging Manhattan's discriminatory congestion pricing tolls trampled on motorists' right to travel, saying inconvenient tolls for certain commuters don't amount to a constitutional violation.

  • July 14, 2025

    Md. Says Digital Ad Tax Applies To Automated, Visual Ads

    Advertising services subject to Maryland's digital advertising gross revenues tax must be both programmatic, or automated, and conveyed visually, the state comptroller said in a bulletin obtained Monday by Law360.

  • July 14, 2025

    Ohio Board Values Custom-Built Cannabis Facility At $12.6M

    The Ohio Board of Tax Appeals valued a custom-built cannabis cultivation and processing facility at $12.6 million Monday, ruling that the property qualified as a special purpose property that is appraised under the cost approach method.

  • July 14, 2025

    Missouri Net Revenue Rises $2M From Prior Year

    Missouri's total net revenue collections from July 2024 through June outperformed the total for the prior fiscal year by roughly $2 million, according to the state Office of Administration.

  • July 14, 2025

    Ohio Revenue Beats Estimate For Year By $972M

    Ohio's general fund revenue from July 2024 through June exceeded a forecast by $972 million, according to the state Office of Budget and Management.

  • July 14, 2025

    DC Bill Seeks Entity-Level Tax For Pass-Throughs

    The District of Columbia would let pass-through entities elect to be taxed at the entity level and would provide a tax credit for members of such entities under a bill referred to a D.C. Council committee Monday.

  • July 11, 2025

    GOP Budget Bill May Not Be The End For PL 86-272 Revisions

    State representatives celebrated the removal of a provision from the federal budget reconciliation bill that sought to broaden state income tax protections for businesses, but they may need to stay on the lookout for future tax preemption proposals from Congress.

  • July 11, 2025

    PepsiCo Challenges $2.1M Tax Penalty In Ill. Supreme Court

    Illinois' justices should overturn lower court decisions allowing $2.1 million in penalties on PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll, a categorization that excluded Frito-Lay's profits from PepsiCo's state income tax calculations, the food and beverage giant said in a petition.

Expert Analysis

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    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.

  • States, Taxes And Scorecards: SALT In Review

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    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.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    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.

  • 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.

  • Considering Chevron's End Through A State Tax Lens

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    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.

  • Kentucky Tax Talk: Finally Better Online Records At Revenue?

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    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.

  • Striking A Balance Between AI Use And Attorney Well-Being

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    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.

  • Overreach In Texas And An Acronym In Peril: SALT In Review

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    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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