State & Local

  • July 28, 2025

    NM Revenues Through Feb. Up $272M From Forecasts

    New Mexico's general fund revenue from July 2024 through February outpaced forecasts by $272 million, according to a report by the state's Legislative Finance Committee.

  • July 28, 2025

    Texas Resolution Seeks Vote On Lower Property Value Limits

    Texas would ask voters if the state should amend its constitution to authorize lower limits on the maximum appraised value of residence homesteads and of real property other than homesteads for tax purposes under a joint resolution filed in the state House of Representatives during a special session.

  • July 25, 2025

    Ill. House Bill Would Hike Estimated Tax Payment Threshold

    Illinois would raise the threshold for when certain income taxpayers that aren't corporations must pay estimated tax under a bill introduced in the state House of Representatives.

  • July 25, 2025

    Calif. County Denied Rehearing Over Timeshare Fee

    A California county will not get a rehearing over a judgment that an annual fee the county charges to timeshare resort owners to give them each a value of their own properties for property tax purposes was excessive and, in fact, acted as a tax, an appellate panel ruled.

  • July 25, 2025

    Nationwide Urges Mich. Justices To Let Unitary Tax Win Stand

    Entities of Nationwide urged the Michigan Supreme Court to reject the state tax agency's arguments that the insurance company's affiliates are required to file taxes as separate entities instead of as a unitary group that can share credits among its members.

  • July 25, 2025

    Rising Star: Gibson Dunn's Michael Q. Cannon

    Michael Q. Cannon of Gibson Dunn & Crutcher LLP has been the lead attorney on several high-profile cases, including playing a key role in advising on the tax aspects of the world's largest merger and acquisition deal in 2023, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • July 25, 2025

    Ore. Broadens Natural Resource Estate Tax Exemption

    Oregon is broadening eligibility for the state's estate tax exemption for inherited natural resource interests under a pair of bills signed into law by the governor.

  • July 25, 2025

    Fla. Says Rent Tax Repeal Doesn't Apply To Late Payments

    Florida will repeal its business rent tax starting in October, but rental periods through September are still taxable even if payments occur later, the state Department of Revenue said in a bulletin.

  • July 25, 2025

    6 Things To Know About Illinois' New Tax Landscape

    Illinois' latest budget has altered the state's tax system for 2025 and beyond, including by offering three tax amnesty programs, making significant changes to corporate tax law and implementing a relatively new concept for the sourcing of pass-through entity sales. Here, Law360 looks at aspects that state tax practitioners say are crucial to their clients.

  • July 25, 2025

    RI Says Resident Owes Tax On Car Purchased In Mass.

    A Rhode Island resident who purchased a car in Massachusetts with the intention of driving it to Florida was correctly assessed use tax, the Rhode Island Division of Taxation said, since the vehicle was stored in the Ocean State.

  • July 25, 2025

    Taxation With Representation: Weil, Freshfields, Linklaters

    In this week's Taxation With Representation, CC Capital and One Investment Management acquire Insignia Financial Ltd., catering giant Compass Group PLC acquires Dutch food and hospitality company Vermaat Groep BV, drugmaker Sanofi acquires biotech company Vicebio, and The Ether Machine launches as a public company.

  • July 25, 2025

    Oregon Extends, Expands Income Tax Credits

    Oregon will extend several personal and business income tax breaks, including the state earned income tax credit, and broaden eligibility for its affordable housing lenders tax credit under legislation signed into law by the governor.

  • July 25, 2025

    Ore. Court Nixes 'Frivolous' Alien Status Claim In Tax Appeal

    A U.S. citizen residing in Oregon cannot claim status as a nonresident alien for state tax purposes and avoid taxation on income earned in the state, the Oregon Tax Court ruled.

  • July 24, 2025

    Calif. Says Car Rental Brokers Not Marketplace Facilitators

    California has clarified that brokers that act as go-betweens for car renters and rental agencies are not considered marketplace facilitators, a state tax agency announced Thursday.

  • July 24, 2025

    Delta Air Owes Property Tax On Intangibles, Ore. Justices Say

    Oregon's taxation of the intangible property of Delta Air Lines is constitutional, the state's Supreme Court ruled Thursday, agreeing with the state tax department and reversing a decision by the state tax court.

  • July 24, 2025

    Businesses Must Not Overlook Local Tax Nexus, Pros Warn

    Recent efforts by home-rule cities and other local jurisdictions to broaden their taxing authority and nexus rules may lead to complications for multijurisdictional businesses, practitioners cautioned Thursday.

  • July 24, 2025

    NJ Attys Warn RICO Case Revival Would 'Chill' Lawyering

    The New Jersey State Bar Association told a Garden State appellate court that lawyers across the state will be chilled from zealously advocating for their clients if it revives the state's racketeering indictment against two politically connected attorneys, making it the second attorney advocacy group to file a proposed amicus curiae brief in the case.

  • July 24, 2025

    Rising Star: McDermott's Michael Bruno

    Michael Bruno of McDermott Will & Emery LLP was tapped as lead tax counsel by two legendary athletes — Lionel Messi and Stephen Curry — for the rollouts of their respective beverage brands, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.

  • July 24, 2025

    MTC Restructures Some Atty Roles After Key Departures

    The Multistate Tax Commission restructured some of its attorney positions to account for last year's departure of its general counsel and deputy executive director, the MTC's top official said Thursday.

  • July 24, 2025

    South Carolina Revenue Beats Estimate By $391M In FY 2025

    South Carolina's general revenue collection from July through June beat forecasts by $391 million, according to the state Board of Economic Advisors.

  • July 24, 2025

    Pa. House Bill Seeks Sales, Biz Tax Breaks For Steelmakers

    Pennsylvania would establish a sales and use tax exemption for steel products made in the state and provide tax credits for companies that invest in steel production facilities and meet certain job creation requirements under a bill introduced in the state House of Representatives.

  • July 24, 2025

    Minn. Liquor Retailer Challenges Indirect Audit At High Court

    The Minnesota Tax Court was wrong to find that an indirect audit of a liquor retailer provided sufficient evidence of its sales tax liability, the business told the state Supreme Court in a petition seeking review of the case.

  • July 24, 2025

    NC Urges 4th Circ. Not To Block Vape Regs During Appeal

    North Carolina officials are urging the Fourth Circuit to deny a bid by vape interests to block enforcement of a new state vaping regulation while they appeal their case, saying the plaintiffs have already tried, and failed, three times to show they deserve an injunction.

  • July 23, 2025

    Tax Guidance Still Vital Amid Waning Deference, Atty Says

    A decline in judicial deference to state agencies' interpretations of statutes and regulations shouldn't dissuade state tax administrators from promulgating guidance on their tax laws, a Federation of Tax Administrators attorney said Wednesday.

  • July 23, 2025

    Fund Manager Drops Case Over NYC Tax ALJ Shortage

    A New York fund manager that claimed in federal court that a shortage of administrative law judges in New York City's Tax Appeals Tribunal gave it no avenue for its assessment challenge has dropped the federal case.

Expert Analysis

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

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