State & Local
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July 03, 2025
G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2
Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime.
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July 03, 2025
Top State & Local Tax Policies Of 2025: Midyear Report
Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025.
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July 03, 2025
Circuit-By-Circuit Recap: Justices Send Message To Outliers
It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court.
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July 03, 2025
The Moments That Shaped The Universal Injunction Case
The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them.
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July 03, 2025
Wisconsin Cuts Income Tax In Final Budget Compromise
Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure roughly $1.3 billion in tax relief.
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July 03, 2025
Trump Signs Republicans' Massive Tax, Policy Bill Into Law
In a resounding political victory, President Donald Trump signed congressional Republicans' sweeping tax and policy bill the day after the House narrowly passed the Senate's version of the budget legislation.
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July 03, 2025
The Firms That Won Big At The Supreme Court
The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.
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July 03, 2025
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.
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July 03, 2025
Maine Conforms Tax Statutes With Federal Code Through 2024
Maine conformed its tax statutes to the Internal Revenue Code as amended through 2024 under a bill signed by the governor.
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July 02, 2025
Top Federal Tax Policies Of 2025: Midyear Report
At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.
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July 02, 2025
Okla. Justices Say Tribal Citizen Must Pay State Income Taxes
Oklahoma's high court upheld a decision to deny a state tax-exempt status for a member of the Muscogee (Creek) Nation, saying that a 2020 U.S. Supreme Court decision affirming the boundaries of the tribe's reservation does not apply in the dispute.
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July 02, 2025
Mich. House Bills Seek Biodiesel Income Tax Credits
Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives.
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July 02, 2025
La. Reverts To Former Tax Rule For Drop Shipment Sourcing
Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.
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July 02, 2025
Arizona Broadens Charitable Donations Income Tax Credit
Arizona will expand the scope of services performed by certain charitable organizations that qualify for donations eligible for state tax credits under legislation signed by Democratic Gov. Katie Hobbs.
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July 02, 2025
Texas Revenues Through June Up 2.5% From Last Year
Texas' net revenues from September through June were 2.5% higher than last year for the same period, the state comptroller reported.
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July 02, 2025
The Funniest Moments Of The Supreme Court's Term
After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.
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July 02, 2025
W.Va. Fiscal 2025 Revenues Beat Forecast By $255 Million
West Virginia's revenue collection throughout fiscal year 2025 outpaced forecasts by $255 million, according to a preliminary report by the State Budget Office.
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July 02, 2025
RI To Let Cities Exceed Tax Levy Cap For Eligible New Homes
Rhode Island will allow municipalities to exceed a statutory cap on annual property tax increases for the construction of qualifying residential property under a bill signed by the governor.
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July 02, 2025
Md. Authorizing Payment Program For Incarcerated Taxpayers
Currently or formerly incarcerated Maryland taxpayers may be eligible for installment plans to satisfy their state tax liabilities under a program mandated in recent legislation, the state comptroller said.
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July 01, 2025
The Sharpest Dissents From The Supreme Court Term
The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.
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July 01, 2025
Justices Face Busy Summer After Nixing Universal Injunctions
The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.
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July 01, 2025
Calif. Ups Film Tax Break, Requires Single Factor For Banks
California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed by Democratic Gov. Gavin Newsom.
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July 01, 2025
NJ Sen. OKs Awards For Tax Tip-Offs In Construction Industry
New Jersey would authorize the provision of monetary awards to whistleblowers who report state tax law violations by construction industry employers under a bill unanimously approved by the state Senate.
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July 01, 2025
Ga. Revenue Chief Picked To Head State's New Tax Court
Georgia's revenue commissioner was nominated by Republican Gov. Brian Kemp on Tuesday to serve as chief judge of the state's newly created tax court.
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July 01, 2025
Hawaii Justices Fault Tax Form, Restore Pair's Energy Credit
The Hawaii Department of Taxation misinterpreted the state's renewable energy tax credit statute when it prescribed a form requiring an inapplicable election, the state Supreme Court ruled, saying the agency improperly cut a couple's credit amount for failing to make the correct election.
Expert Analysis
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
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.
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10 Soft Skills Every GC Should Master
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.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
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.
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Tracking The Evolution In Litigation Finance
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.
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Tax Takeaways From Georgia's 2025 Legislative Session
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’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
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.
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Cookies, Cribs, Curiousness: SALT In Review
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.
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A Cold War-Era History Lesson On Due Process
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.
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How BigLaw Executive Orders May Affect Smaller Firms
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.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
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.