State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.Â
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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.
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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.
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September 26, 2025
Ore. Court Says Refund Claim On Portland Tax Premature
An Oregon resident did not exhaust his administrative remedies before challenging the constitutionality of the Portland area's income tax and seeking a refund, the state tax court ruled.
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September 26, 2025
Colo. Says Sales Tax Applies To Public Improvement Fees
Public improvement fees, imposed by private parties on customers in certain shopping complexes in Colorado, are subject to the state's sales tax, the state Department of Revenue said.
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September 26, 2025
Tip Tax Regs Prompt Questions On Eligibility, Withholding
The IRS has released preliminary guidance implementing Republicans' tax deduction for tip income, but tax professionals say more clarity is needed before next tax season on topics including who's eligible for the deduction and how employers must account for it.
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September 26, 2025
Mass. Board Won't Lower Boston Home's Tax Value
A Boston homeowner showed insufficient evidence to lower her property's assessed value, the Massachusetts Appellate Tax Board said, dismissing her claim that the assessment had increased at a higher rate than those of neighboring properties.
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September 25, 2025
Convicted Atty Lacks Moral Fitness, Ethics Panel Says
Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.
Expert Analysis
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
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.
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One Singular, Sensible Rate: SALT In Review
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.
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How AI May Reshape The Future Of Adjudication
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.
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When Legal Advocacy Crosses The Line Into Incivility
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.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
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.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
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.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
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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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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Getting One Right: SALT In Review
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.
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How Attorneys Can Become Change Agents For Racial Equity
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.
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Adapting To Private Practice: From US Attorney To BigLaw
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.
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The Ins And Outs Of Consensual Judicial References
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.