State & Local
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July 10, 2025
Cannabis Tax Hike Delay Clears Calif. Senate Committee
California would delay a statutorily required increase to its cannabis excise tax by five years, reinstating a lower rate that was in place before July 1, under a bill advanced by the state Senate's Revenue and Taxation Committee.
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July 10, 2025
Mass. Panel Cuts Shopping Center's Tax Value By $1.5M
A Massachusetts panel lowered the tax valuation of a shopping center by about $1.5 million in an opinion released Thursday, an amount less than what the property's owner sought.
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July 10, 2025
Texas Gov. Calls Special Session To Tackle Local Property Tax
Texas Gov. Greg Abbott issued a proclamation calling the Legislature to a special session later this month, outlining nearly two dozen agenda items including limiting property tax increases by local jurisdictions.
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July 10, 2025
Ga. General Fund Receipts Through June Up $668M
Georgia's general fund receipts in the 2025 fiscal year were $668 million higher than in the last fiscal year, according to the state Department of Revenue.
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July 10, 2025
Mass. Tax Panel Rejects Effort To Cut $1.45M Condo Value
The owner of a Massachusetts condo unit failed to present adequate evidence to lower its assessment of $1.45 million, the state's Appellate Tax Board said in an opinion released Thursday, rejecting the owner's comparable sales analyses.
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July 09, 2025
Pacific Life Calls $11M Florida Income Tax Unconstitutional
Pacific Life Insurance Co. asked a Florida court to void a $10.7 million income tax assessment on its sale of interest in an aircraft financing and leasing group, saying the state's tax agency incorrectly classified the gain as business income.
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July 09, 2025
Colorado Activists Pitch Fee-Limiting Ballot Measures
Colorado would modify its Taxpayer's Bill of Rights to require voter approval of certain fee increases that fund similar purposes under a group of proposed ballot initiatives submitted to the state Legislative Council.
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July 09, 2025
Nashville Owners Must Face The Music As Tax Burden Surges
Property owners in Nashville are facing greater tax burdens in light of a recent jump in property valuations. Burr & Forman partner John F. Rogers Jr., a veteran real estate attorney in the city, spoke recently with Law360 Real Estate Authority about the market's evolution and how he is advising clients on approaching these latest financial developments.
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July 09, 2025
Fund Servicer Contests Fla. Income Allocation In $10M Case
A company that services mutual funds asked a Florida state court to negate a $10 million income tax assessment, arguing that the state applied the wrong sourcing rules and taxed receipts that shouldn't be sourced to the state.
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July 09, 2025
State And Local Tax Policy To Watch In 2nd Half Of 2025
From state decisions on conforming to the federal budget reconciliation bill to North Carolina lawmakers trying to end an impasse over income tax cuts, state legislators are primed to consider several outstanding tax issues in the coming months. Here, Law360 examines state and local tax policy to watch in the second half of 2025.
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July 09, 2025
Calif. Court Says Utility Property Can Be Taxed At Higher Rate
AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate because the state statute and legal precedent allows utilities to be taxed at different rates, a California appellate court ruled.
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July 09, 2025
5 Years Ago, The McGirt Ruling Reshaped Tribal Jurisdiction
It was widely held for decades that Oklahoma had domain over criminal matters on tribal lands, but five years ago, the U.S. Supreme Court turned that regime on its head, finding 19th century federal treaties with the Creek Nation that formed its reservation are valid — and, in turn, reestablishing 45% of the Sooner State as Indian Country.
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July 09, 2025
Pa. Senate Bill Seeks Severance Tax On Natural Gas In 2026
Pennsylvania would establish a severance tax on producers of natural gas starting in 2026 under a bill introduced in the state Senate.
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July 09, 2025
NH Annual Receipts Down $26M From Budget Estimates
New Hampshire's total receipts for the year ending in June were $26 million weaker than expected, according to the state Department of Administrative Services.
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July 09, 2025
Conn. OKs Credit For Challenges To Remote Worker Taxes
Connecticut is establishing a personal income tax credit for residents working remotely in the state who successfully challenge taxes imposed by other states under legislation signed by the governor.
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July 09, 2025
Baker McKenzie Rehires Int'l Tax Pro As Principal Economist
Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.
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July 08, 2025
Kansas Extends STAR Bonds To Continue Chiefs, Royals Talks
Kansas lawmakers have approved a one-year extension of the state's Sales Tax and Revenue bonds while the Missouri-based Kansas City Chiefs and Kansas City Royals continue talks with officials about migrating to Kansas.
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July 08, 2025
Former Homeowners Land Cert. In Ill. Property Tax Sale Suit
An Illinois federal court has certified a class of Cook County residents who were stripped of excess equity when their residential properties were sold to recoup property taxes, overriding county objections that homeowners should have to litigate cases individually.
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July 08, 2025
State & Local Tax Cases To Watch In The 2nd Half Of 2025
From Amazon's oral arguments before South Carolina's highest court to Charter Communications' appeal of a New York ruling that it did not qualify for a technology tax break, there will be plenty of state and local tax cases to watch in the second half of 2025. Law360 looks at some of the top state and local tax cases to keep an eye on in the next six months.
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July 08, 2025
Kansas Tax Collection Through June Up $132M From Estimate
Kansas' total receipts from July through June beat government estimates by $132 million, according to the state Division of the Budget.
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July 08, 2025
Florida Net Revenue Through May Beat Estimates By $360M
Florida's net general revenue for July through May outpaced forecasts by $360 million, according to a report by the state Department of Revenue.
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July 08, 2025
California Expands Eligibility For Boosted Film, TV Tax Credits
California expanded eligibility for its increased film and television production tax credits under a bill signed by Democratic Gov. Gavin Newsom.
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July 08, 2025
Ala. Tax Revenue Through June Jumps $368M From Last Year
Alabama's total revenue from October through June outpaced last year's collection during the same time frame by $368 million, according to a report by the state Department of Revenue.
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July 07, 2025
Calif. Ex-Doctor Was Resident, Owes $6.6M, Tax Judge Says
A former California doctor with aspirations to be a professional gambler remained domiciled in the state and owes $6.6 million in tax and penalties, the state's Office of Tax Appeals said in an opinion released Monday.
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July 07, 2025
Calif. OTA Denies Shareholders' Bids To Increase Losses
Two shareholders in auto body shop businesses failed to provide evidence to substantiate losses they claimed on their California tax returns, the state Office of Tax Appeals said in an opinion released Monday that affirmed a state Franchise Tax Board assessment.
Expert Analysis
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
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.
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The Bar Needs More Clarity On The Discovery Objection Rule
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.
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States, Taxes And Scorecards: SALT In Review
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.
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So You Want To Move Your Law Practice To Canada, Eh?
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.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
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.
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Considering Chevron's End Through A State Tax Lens
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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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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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
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
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.