State & Local
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August 12, 2025
Mass. Bill Seeks Tax Credits For Food Donations
Massachusetts farms and other businesses that produce or package food would be eligible for income tax credits worth up to $25,000 annually for food donations to nonprofit distribution organizations under legislation advanced by a state committee.
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August 12, 2025
Ohio Says Constitutional Claims Barred In Tax Sourcing Fight
A West Virginia car dealer failed to properly raise constitutional arguments against a tax sourcing law in its filings to Ohio's highest court, putting those claims outside the court's jurisdiction, the state's tax agency said.
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August 12, 2025
Groups Urge IRS To Resist Pressure To Share Taxpayer Info
Advocacy groups urged the Internal Revenue Service on Tuesday to keep resisting presidential pressure to share confidential tax-return information with immigration enforcement authorities, saying the abrupt departure of the agency's new commissioner highlights the need for oversight.
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August 12, 2025
Holland & Knight Hires Sen. Cornyn Tax Counsel In DC
The former senior tax counsel for U.S. Sen. John Cornyn, R-Texas, who worked for the lawmaker for almost two decades on appropriations, taxation, banking and other finance-related issues, has joined Holland & Knight LLP's public policy and regulation group.
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August 12, 2025
Minn. Revenue Underperforms July Forecast By $62M
Minnesota's total revenues in July missed forecasts by $62 million, according to the state Office of Management and Budget.
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August 12, 2025
Ind. Tax Board Upholds Tax On Church's Vacation Rentals
An Indiana church that owns two properties used for vacation rental must pay property tax on the homes because the properties didn't qualify for a religious exemption, the state Board of Tax Review ruled.
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August 12, 2025
Calif. July Revenues Outdo Forecast By $507M
California's total revenues in the first month of the 2026 fiscal year beat forecasts by $507 million, according to the state controller.
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August 12, 2025
Pa. House Bill Seeks Tax Breaks For Home Solar Gear
Pennsylvania would provide income tax credits for purchase and installation of residential solar energy systems and exempt solar energy equipment from sales and use tax under a bill filed in the state House of Representatives.
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August 11, 2025
La. Tax Disputes Over Comped Casino Rooms Sent To Trial
The Louisiana Board of Tax Appeals ruled that trials are needed to determine whether two casinos owe local sales tax on complimentary hotel rooms provided to customers, saying that separate but similar cases involve complex issues about whether consideration is paid for the accommodations.
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August 11, 2025
Alaska Gov. Appoints Acting Commissioner To Revenue Dept.
A woman who most recently was administrative services director for the Alaska Department of Revenue will take the top job on an interim basis, Gov. Mike Dunleavy announced.
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August 11, 2025
AG Asks Wis. High Court To Skip Travel Co.'s PL 86-272 Claim
Wisconsin's high court shouldn't hear a Florida-based travel agency's claim that P.L. 86-272 shields it from paying tax on its sale of services, the Wisconsin attorney general said in a filing obtained Monday by Law360.
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August 11, 2025
Kostelanetz Hires Most Recent DOJ Tax Division Leader
The immediate past head of the U.S. Department of Justice's Tax Division will join Kostelanetz LLP as a partner in Washington, D.C., amid a sweeping restructuring that would split the division's criminal and civil tax functions and place them in the department's main branches.
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August 11, 2025
Ohio July Tax Revenue Grows By $239M
Ohio tax revenue in July totaled $239 million more than the state collected in the same month last year, according to a report released Monday by the state Office of Budget and Management.
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August 11, 2025
La. Sheriff Can't Appeal Rig Co.'s Tax Refund, Board Says
A sheriff in Louisiana doesn't have legal authority to challenge a refund of property taxes that the state tax commission awarded to a drilling company, the Louisiana Board of Tax Appeals ruled.
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August 11, 2025
NY Curbs Property Tax Shifts In Nassau, Suffolk Counties
New York established tighter limits on the amount of property taxes that can be shifted between property classes in certain jurisdictions in Nassau and Suffolk counties under a bill signed by Gov. Kathy Hochul.
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August 11, 2025
Okla. Total General Revenues Up $225M From Estimate
Oklahoma's total revenues in fiscal year 2025 surged $225 million over estimates, according to the state Office of Management and Enterprise Services.
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August 08, 2025
Texas Bill Seeks To Allow Injunctions Against Tax Collectors
Texas property owners could seek injunctions to prevent local taxing authorities from collecting property taxes if a taxing entity adopts a voter-approved tax increase and takes action that strays from the tax hike's stated purpose, under a bill introduced in the state House of Representatives.
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August 08, 2025
Ohio Board Says W.Va. Rental Didn't Alter Couple's Domicile
A married couple who kept their home in Ohio while the husband rented a residence in West Virginia after starting a job there didn't prove that they abandoned their Ohio domicile for tax purposes, the Ohio Board of Tax Appeals ruled.
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August 08, 2025
SC Court Says Couple Can't Claim Resident Tax Classification
The South Carolina resident property tax classification does not apply to a couple's property because the husband was not domiciled in the state during the tax years in question, the state Administrative Law Court ruled.
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August 08, 2025
Georgia's General Fund Receipts In July Fall $70M
Georgia's general fund receipts in July dropped $70 million from last year, the state Department of Revenue reported Friday.
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August 08, 2025
NH Total Receipts In July Trail Forecast By $4.4M
New Hampshire's total receipts in July, the first month of the 2026 fiscal year, underperformed estimates by $4.4 million, according to the state Department of Administrative Services.
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August 08, 2025
Missouri Revenues In July Grew $6M From Last Year
Missouri's total collections in the first month of the 2026 fiscal year surpassed that time frame in the previous year by $6 million, according to the state Department of Revenue.
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August 08, 2025
NJ Tax Court Denies Co.'s Atty Fees Bid After Settlement Deal
A New Jersey restaurant can't seek to recoup attorney fees from the state tax agency after agreeing to settle a sales and income tax dispute, the New Jersey Tax Court ruled in a decision posted online Friday.
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August 08, 2025
Taxation With Representation: Latham, Alston & Bird, Orrick
In this week's Taxation With Representation, fiber optic connector systems maker Amphenol Corp. buys CommScope's connectivity and cable solutions business, Blackstone acquires Enverus from private equity firms, investors buy a majority stake in medical device company HistoSonics Inc., and ESPN swaps an equity stake for the National Football League's NFL Network and other intellectual property.
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August 07, 2025
Meta Can't Ax 'Pen Register' Claim In Tax Data Tracking Row
A California federal judge overseeing a consolidated class action accusing Meta of unlawfully collecting sensitive information from several tax filing websites has refused to cut a claim that the social media giant's tracking pixel qualifies as a "pen register" device prohibited by the state's wiretap law.
Expert Analysis
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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.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.