Law360 Tax Authority: Tax Authority State & Local /tax-authority/state-local?utm_source=rss&utm_medium=rss&utm_campaign=section Latest articles for: Tax Authority State & Local Copyright 2025 sa¹ú¼Ê´«Ã½. en-US Mon, 08 Dec 2025 14:30:59 +0000 Hogan Lovells Adds Latham Corporate Ace In Houston /tax-authority/state-local/articles/2419285?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2419285 Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP. Mon, 08 Dec 2025 14:13:27 +0000 Ind. Bill Would Increase Income Tax Rate For Localities /tax-authority/state-local/articles/2419296?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2419296 Indiana would increase the local individual income tax rate by nearly a percentage point under a bill introduced in the state Senate on Monday. Mon, 08 Dec 2025 13:47:34 +0000 Ala. Net Tax Collections Through November Up $90M /tax-authority/state-local/articles/2419287?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2419287 Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue. Mon, 08 Dec 2025 13:30:01 +0000 NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos. /tax-authority/state-local/articles/2419394?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2419394 New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly. Mon, 08 Dec 2025 13:26:34 +0000 NY's Hochul Vetoes Tax Deadline Change For Pot Distributors /tax-authority/state-local/articles/2419349?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2419349 New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency. Mon, 08 Dec 2025 13:19:20 +0000 La. Gov. Names New Secretary To Lead Revenue Department /tax-authority/state-local/articles/2418666?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418666 Louisiana's governor appointed a new secretary to lead its Department of Revenue, choosing to elevate the department's deputy secretary who has more than a decade of experience in the agency. Mon, 08 Dec 2025 10:32:55 +0000 Horizontal Stare Decisis Should Not Be Casually Discarded /tax-authority/state-local/articles/2415972?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2415972 Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns. Fri, 05 Dec 2025 18:52:08 +0000 NH Supreme Court Asked To Affirm Tax Loss Offset Ruling /tax-authority/state-local/articles/2418793?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418793 New Hampshire's justices should affirm a lower court's finding that a capital loss carryback can be used to offset capital gains in a combined group, even if the loss and gain are generated by different group members, the Council on State Taxation said. Fri, 05 Dec 2025 18:28:11 +0000 Mass. Co.'s Software Receipts Sourced To Wis., Agency Rules /tax-authority/state-local/articles/2418693?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418693 A Massachusetts company's receipts for licensing its database software to a Wisconsin-based business are sourced to Wisconsin for tax purposes instead of the locations of customers who bought sublicenses from the business, the Wisconsin Tax Appeals Commission affirmed. Fri, 05 Dec 2025 18:11:27 +0000 The Tax Angle: Affordable Housing, Red Tape, ACA Credits /tax-authority/state-local/articles/2417146?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2417146 With the midterm elections less than a year away, House and Senate members have been mulling several bread-and-butter tax issues such as housing, small businesses and healthcare. Here's a peek into a reporter's notebook on a few of these developing tax stories. Fri, 05 Dec 2025 17:28:55 +0000 Colo. Justices Urged To Scrap Ballot Plan To Expand TABOR /tax-authority/state-local/articles/2418816?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418816 A proposed ballot measure to require voter approval for a broader range of fees under Colorado's Taxpayer's Bill of Rights unlawfully contains more than a single subject and should be rejected, an opponent of the measure told the state's high court. Fri, 05 Dec 2025 16:55:49 +0000 Food For Thought On Taxes, By The Bagful: SALT In Review /tax-authority/state-local/articles/2416529?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2416529 From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. Fri, 05 Dec 2025 15:28:37 +0000 Best Use Of Macy's Property Is As Store, Minn. Court Says /tax-authority/state-local/articles/2418784?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418784 The highest and best use for a Macy's property in Minnesota is its continued function as an anchor department store in a shopping mall, the state tax court said, declining to amend the valuations it previously found. Fri, 05 Dec 2025 11:02:36 +0000 10 Commandments For Agentic AI Tools In The Legal Industry /tax-authority/state-local/articles/2415433?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2415433 Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP. Thu, 04 Dec 2025 18:23:55 +0000 NYU Tax Group Backs IRS In 1st Circ. Limited Partner Row /tax-authority/state-local/articles/2418343?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418343 Partners who are active participants in a partnership's business despite their status as limited partners under state law are not exempt from the self-employment tax, New York University's tax law center told the First Circuit in support of the federal government. Thu, 04 Dec 2025 17:40:58 +0000 NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling /tax-authority/state-local/articles/2416070?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2416070 Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch. Thu, 04 Dec 2025 16:47:26 +0000 Ore. Waives High Court Response In Delta Intangible Tax Fight /tax-authority/state-local/articles/2418176?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418176 The Oregon Department of Revenue will not respond to Delta Air Lines' petition to the U.S. Supreme Court challenging a state tax on its intangible property unless directed by the court, the department said in a filing. Thu, 04 Dec 2025 15:15:01 +0000 Ark. Revenues Through November Beat Forecast By $109M /tax-authority/state-local/articles/2418236?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418236 Arkansas' net general fund revenue collection from July through November exceeded estimates by $109 million, according to the state Department of Finance and Administration. Thu, 04 Dec 2025 13:55:11 +0000 Mass. Revenue In November Beats Estimate By $188M /tax-authority/state-local/articles/2418223?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418223 Massachusetts' general fund revenue collection from July through November outpaced estimates by $188 million, according to the state Department of Revenue. Thu, 04 Dec 2025 13:45:24 +0000 NH Receipts Through November Down $6M From Estimate /tax-authority/state-local/articles/2418201?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2418201 New Hampshire's total receipts from July through November underperformed estimates by $6 million, according to the state Department of Administrative Services.