State & Local
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December 23, 2025
Interest Grows In Little-Used NY Child Care RE Tax Break
After New York increased a little-used property tax break for landlords of child care centers, and extended its application window through 2027, both landlords and child care providers are showing more interest in the program.
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December 23, 2025
NFL's Chiefs Moving To $3B Stadium In Kansas
The Kansas City Chiefs are leaving their longtime home in Missouri to play in a new, $3 billion stadium in Kansas City, Kansas, that state's governor and the NFL team announced.
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December 23, 2025
Colo. Forecasts Revenue Decrease In Current Fiscal Year
Colorado's general fund revenue is expected to decline in the current fiscal year, with corporate tax revenue falling because of slow business activity and the effects of the federal budget legislation signed in July, according to a legislative forecast released Friday.
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December 23, 2025
Chicago Mayor Allows $16.6B Budget Without Head Tax
Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature.
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December 23, 2025
Mass. Panel OKs $300M Real Estate Transfer Fee Hike
Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts.
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December 23, 2025
Maine General Revenues Top Forecast By $91M
Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday.
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December 23, 2025
RI Revenues Through Nov. Lag $29M Below Estimate
Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue.
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December 23, 2025
Fiscal Year 2026 State Tax Revenues Look Shaky, Experts Say
States are cutting back on general fund spending and setting budgets on a more defensive footing in fiscal year 2026, policy experts say, in anticipation of slower tax revenue growth after years of record-setting growth.
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December 22, 2025
Chicago Council's $16.6B Budget Axes Mayor's Head Tax Plan
Chicago aldermen have passed a budget that omits Mayor Brandon Johnson's signature tax proposal of a $33-per-employee monthly tax on larger businesses, setting up a clash with the mayor, who must now decide whether to veto the council's plan.
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December 22, 2025
Top State And Local Tax Policies Of 2025
The federal budget bill President Donald Trump signed in July changed the revenue picture for states, and some separated from federal policy to avoid severe impacts. The ever-growing digital economy also brought new challenges and opportunities for states. Here, Law360 looks at some of the top state and local tax policies of the past year.
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December 22, 2025
NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base
New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex.
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December 22, 2025
Ariz. Revenues Through November Up $184M From Forecast
Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee.
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December 22, 2025
Ohio Justices Reject Effort To Stop City's Income Tax
An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim.
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December 22, 2025
SC Dept. Says Admission Tax Applies To Amusement Venues
South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling.
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December 22, 2025
Ariz. Bills Seek Ban On Crypto, Blockchain Taxes
Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate.
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December 22, 2025
Minn. Montessori School Gets Property Tax Break, Court Says
A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law.
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December 19, 2025
Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax
Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax.
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December 19, 2025
Calif. Appeals Court Upholds Los Angeles' Mansion Tax
A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.
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December 19, 2025
Ill. To End Transaction Threshold For Sales Tax
Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.
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December 19, 2025
Ga. Gov. Announces New Revenue Commissioner
Georgia Gov. Brian Kemp announced Friday that a commercial real estate lawyer will lead the state's Department of Revenue starting in February.
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December 19, 2025
IRS Extends Transition For States' Paid Family Leave Changes
States with paid family and medical leave programs have another year to transition to changes to the income and employment tax treatment of contributions paid in certain situations to support those benefits, the IRS said Friday, adopting stakeholders' recommendation for more time to comply.
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December 19, 2025
Top State & Local Tax Cases Of 2025
From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.
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December 19, 2025
Taxation With Representation: Baker Botts, Morgan Lewis
In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.
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December 19, 2025
SC Revenues Through November Beat Estimate By $79M
South Carolina's general fund revenue collection from July through November was nearly $79 million ahead of estimates, according to the state Revenue and Fiscal Affairs Office.
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December 19, 2025
Utah Revenues Through November Up $243M From Last Year
Utah's general fund revenue collection from July through November was $243 million higher than the same period last fiscal year, according to the State Tax Commission.
Expert Analysis
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.