State & Local

  • March 25, 2025

    Ariz. General Fund Revenue Tops Forecast By $61M

    Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.

  • March 25, 2025

    Ky. Bars Added Taxes On Digital Assets Used For Payments

    Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.

  • March 24, 2025

    Mich. Justices Partially Side With Disney In Escheat Fight

    The Michigan Supreme Court ruled Monday that the state's audits of Disney and of IHOP's owner didn't pause the statute of limitations to require remittance of unclaimed property, but it said a lower court must determine whether the statute resets after an audit determination is issued.

  • March 24, 2025

    NM House Requests Study Of Short-Term Rental Tax Policy

    New Mexico's House of Representatives unanimously approved legislation requesting a study on how the state's tax policies and regulatory framework affect short-term rentals.

  • March 24, 2025

    Comparable Homes Don't Lower Mass. Property's $430K Value

    A Massachusetts home will remain valued at $429,500, a state tax panel said in a decision released Monday, rejecting the owner's arguments that the home valuation grew at a higher rate than that of comparable properties.

  • March 24, 2025

    Va. Revenue Collection Through Feb. Climbs $1.2B

    Virginia's total general revenue from July through February outpaced collections made during the same period last year by $1.2 billion, according to a report released by the state's secretary of finance.

  • March 24, 2025

    Ark. Bill Would Require E-Filing Of Some Corp. Tax Returns

    Arkansas would require that certain corporate income taxpayers file state returns electronically under a bill introduced in the state Senate on Monday.

  • March 24, 2025

    No Evidence To Lower Home Value, Mass. Panel Says

    A Massachusetts panel declined to drop a condominium unit's valuation in a decision released Monday, rejecting the owner's argument that local assessors had increased home valuations in that particular area more than for other homes in the town.

  • March 24, 2025

    Utah Revenue Collection Through Feb. Rises $352M

    Utah's general revenue collection from July through February outpaced collections made during the same period last fiscal year by $352 million, according to the state Tax Commission.

  • March 24, 2025

    Wis. Revenues Through Feb. Up $698M

    Wisconsin's general revenue collections from July through February outpaced collections made during the same period last year by $698 million, according to the state Department of Revenue.

  • March 24, 2025

    Minn. County Late To Accept Property Tax Deal, Court Says

    An offer to a Minnesota county to settle a tax valuation dispute was not accepted within a reasonable period of time and is not valid, the Minnesota Tax Court said, rejecting the county's request to enforce the agreement.

  • March 21, 2025

    Md. Panels OK High-Earner Tax Hike, IT Tax In Budget Plan

    Maryland would raise its tax rate for high-income earners and create a tax on computer and information technology services under a budget package advanced by a pair of state House committees in line with a deal announced by state leaders.

  • March 21, 2025

    Mich. Judge Dismisses $217M Dam Repair Tax Challenge

    A Michigan federal judge has dismissed a pair of lawsuits alleging a $217 million special assessment to fund the reconstruction of dams destroyed in 2020 floods was unfairly levied on certain properties, finding homeowners had the opportunity to oppose the assessment and litigate their claims in state court.

  • March 21, 2025

    Colo. Will Boost Confidentiality Standard For Sales Tax Audits

    There will be enhanced confidentiality standards in Colorado for information held by third-party sales tax auditors under a law signed by the governor.

  • March 21, 2025

    Md. Nonprofit's Property Used As Home Isn't Exempt

    A Maryland property owned by a nonprofit isn't exempt from property tax, because it's used as the founder's home and not mainly for charitable purposes, the state tax court affirmed. 

  • March 21, 2025

    Mississippi Lawmakers Approve Income Tax Elimination Plan

    Mississippi's House of Representatives passed a bill to reduce the state's flat income tax rate to 3% by the end of the decade and eventually eliminate it, with the legislation now going to the governor.

  • March 21, 2025

    Taxation With Representation: Cravath, Paul Weiss, Cooley

    In this week's Taxation With Representation, Google acquires Wiz, QXO Inc. acquires Beacon Roofing Supply, and the Boston Celtics are bought by a group led by private equity firm co-founder William Chisholm.

  • March 21, 2025

    NM Senate OKs Quantum Facility Tax Credit, Liquor Tax Hike

    New Mexico would create an income tax credit for quantum facility investments and increase the state's liquor excise tax under an amended bill passed by the state Senate.

  • March 20, 2025

    NJ Lawmakers Advance Gains Tax Break For Small Biz Stock

    New Jersey would offer a capital gains tax deduction for sales of certain qualified small business stock under a bill advanced by a state Assembly committee Thursday that supporters say aims to align the state with the federal tax treatment of the transactions.

  • March 20, 2025

    IRS SALT Cap Workaround Rule Unlawful, 2nd Circ. Told

    The Internal Revenue Service unlawfully created a rule prohibiting workarounds to the federal cap on state and local tax deductions, a New Jersey deputy attorney general told a Second Circuit panel Thursday, asking the appellate judges to overturn a lower court ruling that upheld the rule.

  • March 20, 2025

    Va. Extends Sales Tax Break For Aircraft Parts

    Virginia extended by five years a sales and use tax exemption for parts and supplies used for aircraft maintenance under a bill signed by Gov. Glenn Youngkin.

  • March 20, 2025

    La. Court Reinstates Cancer Center's Property Tax Appeal

    The Louisiana Tax Commission must hear a refund claim brought by a cancer center that said it mistakenly paid assessed property taxes despite being exempt, a state appeals court ruled, finding the center had a right to appeal the assessment.

  • March 20, 2025

    Jurisdictional Uncertainty Helps Preserve Ill. Tax Bias Suit

    Cook County property owners who mistakenly brought discriminatory assessment accusations in state court before taking their allegations to federal court can continue pursuing those claims, an Illinois judge said, rejecting the county's timeliness challenge. 

  • March 20, 2025

    Frost Brown Adds Former Houston City Atty To Finance Team

    Frost Brown Todd LLP announced that it has hired an attorney from the ranks of Houston's city government to strengthen its public finance group, adding his expertise in state and local government operations, taxation and economic development.

  • March 20, 2025

    Mich. House Approves 6-Fold Rate Hike To Old Biz Tax Regime

    Michigan would impose a roughly six-fold increase to the tax rate that applies to businesses that elect to continue filing under a former corporate tax system, under legislation the state House approved as part of a package to increase transportation funding.

Expert Analysis

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • 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

    Excerpt from Practical Guidance
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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.

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