State & Local
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October 17, 2025
Chicago Mayor Pitches 'Head Tax' Revival, Other Changes
Chicago's mayor has floated a host of tax increases and changes in his budget presentation, including a tax on social media companies and a revival of a city fee based on the number of a company's employees, sometimes referred to as a head tax.
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October 17, 2025
Georgia Justices Affirm Stormwater Charge Is Fee, Not Tax
A stormwater utility charge levied by a local government in Georgia is a fee, not a tax, the state Supreme Court said, upholding a trial court's finding that the charge did not violate the state constitution's uniformity provision on property taxation.
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October 17, 2025
Ill. Sen. Bill Would Make Pass-Through Entity Tax Permanent
Illinois would make its elective pass-through entity tax available to eligible taxpayers on a permanent basis under a bill introduced in the state Senate.
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October 17, 2025
Electronic Co. Tells Justices Trump Tariffs Are The Emergency
Emergency tariffs imposed by President Donald Trump are creating extraordinary economic threats under a law that was intended to protect U.S. retailers from such harm, a Virginia-based electronics company told the U.S. Supreme Court on Friday.
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October 17, 2025
Taxation With Representation: Latham, Kirkland, Wachtell
In this week's Taxation With Representation, the Artificial Intelligence Infrastructure Partnership, MGX, and BlackRock's Global Infrastructure Partners acquire Aligned Data Centers from Macquarie Asset Management and co-investors; Rayonier Inc. and PotlatchDeltic Corp. merge to create a timber and wood products giant; and a Lone Star Funds affiliate acquires industrial processing equipment provider Hillenbrand Inc.
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October 16, 2025
MTA Wants Truckers' Congestion Pricing Suit Tossed
New York officials have told a Manhattan federal judge that an amended lawsuit alleging congestion pricing tolls wrongfully discriminate against commercial truckers still doesn't offer any new facts suggesting the tolls are unreasonable or violate federal law, so the lawsuit should be tossed for good.
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October 16, 2025
China's Crackdown On Rare Earth Minerals Spooks Importers
In the latest trade salvo between the U.S. and China, stricter Chinese export controls on critical earth minerals that many U.S. manufacturers rely on are causing concern for businesses, which may have difficulty diversifying supply chains for the rare materials.
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October 16, 2025
NJ Tax Revenue In September Rises By $219M
New Jersey's September revenue collections exceeded last year's figures for the month by 4.4%, or $219 million, according to a report by the state Department of the Treasury.
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October 16, 2025
Mass. Seasonal Community Leaders Plug Real Estate Tax Bills
Massachusetts locations designated as seasonal communities would have new revenue options, including a local-option real estate transfer tax, to fund affordable housing efforts under legislation pitched by local leaders to a legislative panel.
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October 16, 2025
Mass. Board Upholds Tax Value Of Boston Home
A Boston property owner failed to prove that the city overassessed her four-bedroom, 2,900-square-foot home, the state's Appellate Tax Board said, finding the city's assessment of $724,000 for the 2022 tax year was reasonable.
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October 16, 2025
Justices Urged To Hear Mich. Tax Foreclosure Case
A property owner has asked the U.S. Supreme Court to weigh in on her case alleging a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale, arguing the justices should settle a conflict among circuits and calling the state's process to claim such proceeds too restrictive.
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October 16, 2025
Mich. Tribunal Denies Religious Tax Break For Rental Property
A Michigan town correctly revoked a religious tax exemption for a property rented out through short-term rental platforms, the state Tax Tribunal ruled, adding that there was no evidence that Christian activities held on the property reflected the property owner's faith.
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October 16, 2025
NY Enacts Property Tax Breaks For Some Developments
New York will create a property tax exemption for some residential property transferred to low-income households and expand a property tax exemption for redeveloped family homes under bills signed by Democratic Gov. Kathy Hochul on Oct. 16.
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October 16, 2025
Mass. Board Reduces Condo Value For Its Street Proximity
A Massachusetts condominium unit with a desirable view was overvalued by a local assessor, a state panel said, agreeing with the owner that its location close to a street was a detriment to its value.
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October 16, 2025
Mass. Tax Board Reduces Condo's Fair Cash Value
A Massachusetts condominium's value should be lowered because the trust that owns the property proved that the property was less updated and smaller compared with similar properties, the state tax board ruled.
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October 16, 2025
Utah Authorizes Local Sales, Use Tax For Emergency Services
Utah authorized qualifying political subdivisions to impose a sales and use tax of up to 1% to fund emergency services under a bill signed by the governor.
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October 15, 2025
Md. May Not Enforce Pass-Through Provision In Digital Ad Tax
Maryland is permanently barred from enforcing a provision in the state's digital advertising tax that prevents tech companies from directly passing the amount of tax through to customers, according to an order released Wednesday by a federal district judge.
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October 15, 2025
Colo. Plan For High-Earner Tax Hike Stalled By Board
A proposed Colorado ballot measure to boost income tax rates on high earners while lowering them for most other taxpayers to raise additional revenue addressed more than a single subject, violating state law, a state board said Wednesday.
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October 15, 2025
Colo. Board Advances Proposals To Expand TABOR
Colorado would apply its Taxpayer Bill of Rights to fees raising at least $100 million over five years and for tax expansions under voter initiatives proposed for the state's 2026 ballot and advanced by a state panel Wednesday.
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October 15, 2025
Calif. Gov. Vetoes More Film Tax Credit Data Collection
California Gov. Gavin Newsom vetoed a bill that would have required the state Film Commission to collect additional data from productions receiving film tax credits, address noncompliance with data collection requirements and publish an annual report on the collected data.
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October 15, 2025
Colo. Income Tax Cut Ballot Proposal Advanced By Board
Colorado would reduce its flat income tax rate by one percentage point under a proposed 2026 ballot measure advanced Wednesday by a state board.
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October 15, 2025
Morgan Lewis Adds Ex-IRS Special Counsel As DC Partner
A former special counsel at the Internal Revenue Service's chief counsel's office has moved to Morgan Lewis & Bockius LLP's tax-exempt organizations team, where he'll continue working on issues related to charitable giving groups and other organizations.
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October 15, 2025
Ohio Income Tax Dispute Wrongly Barred As Late, Court Told
An Ohio trial court incorrectly ruled that a woman's complaint challenging Akron's collection of tax on a settlement payment was time-barred, a group told an appeals court.
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October 15, 2025
Calif. Creates Bay Area Transit District With Power To Tax
California established a transportation district comprising San Francisco and four other counties that is authorized to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill signed by Gov. Gavin Newsom.
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October 15, 2025
Colo. Extends Tax Deadlines For Flood Victims
Colorado taxpayers who have been impacted by floods in the southwestern part of the state will have until the end of the year to file their income taxes and sales taxes, the state Department of Revenue said.
Expert Analysis
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
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In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
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Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
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The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
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Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.