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State & Local

  • October 02, 2025

    Calif. Law Updates Rules For Tax-Defaulted Property Sales

    California has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt.

  • October 02, 2025

    Wis. Bill Seeks Awards For Tax Tip-Offs In Construction Biz

    Wisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating聽state tax laws under a bill introduced in the state Assembly.

  • October 02, 2025

    Vt. Revenue Through Aug. Grows By $18M

    Vermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration.

  • October 02, 2025

    W.Va. Revenue Through Sept. Beats Forecast By $61M

    West Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday.

  • October 01, 2025

    Court OKs Policy Rescission In $2.5M Tax Coverage Row

    An insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy.

  • October 01, 2025

    States, Businesses Push Justices To Extend Tariff Arguments

    The dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November.

  • October 01, 2025

    NJ Can't Tax Sale Of Stake In Foreign Co., Enterprise Says

    Car rental giant Enterprise asked the New Jersey Tax Court to negate a $1.2 million tax assessment stemming from a sale of interest in an Israel-based software company, arguing that the gain was nonoperational income that should be allocated to Enterprise's home state, Missouri, for tax purposes.

  • October 01, 2025

    NY Senate Bill Seeks To Tax Energy Used In Crypto Mining

    New York would impose an excise tax on energy used in cryptocurrency mining under a bill introduced Wednesday in the state Senate.

  • October 01, 2025

    Colo. Board Advances High-Earner Tax Ballot Measures

    Colorado would increase tax rates on incomes over $500,000 and lower the rate for incomes up to $100,000, raising up to $3.25 billion annually, under two measures proposed for the November 2026 ballot that a state board advanced Wednesday.

  • October 01, 2025

    DC Estimates $714M Rise In Revenue From Prior Year

    Washington, D.C., expects revenue collections for the fiscal year that ended last month to total $714 million more than collections in the year prior, partly because of higher individual and corporate income tax revenue, its chief financial officer said.

  • 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聽announced Tuesday,聽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.

Expert Analysis

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state鈥檚 new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one鈥檚 identity, but as someone who has left the U.S. Department of Justice twice, I鈥檝e learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don鈥檛 come from one particular position, says Richard Donoghue at Pillsbury.

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