State & Local
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July 18, 2025
Oregon To Issue Report On Property Tax System
The Oregon legislative revenue officer will issue a report on the state's property tax system and options to modernize it under legislation signed into law by the governor.
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July 18, 2025
Ohio Board OKs $1M Value Cut For Apartment Complex
The Ohio Board of Tax Appeals on Friday granted an affordable housing apartment complex's request for its value to be reduced by nearly $1 million based on rents charged by comparable properties, saying the state Supreme Court previously had upheld the valuation method.
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July 17, 2025
Uber Asks Ga. Justices To Reverse Sales Tax Ruling
Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the ride-hailing company told the state's justices.
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July 17, 2025
Calif. Initiatives Seek Higher Bar For Local Tax Hikes
Two proposed ballot measures that would limit the ability of voters to raise taxes for local governments have been approved for signature gathering by California's secretary of state.
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July 17, 2025
Canada Mulling Changes To Ability To Rewrite Transactions
Canada's Department of Finance is considering changes to legislation that outlines the tax authority's power to recharacterize transactions set forth in contracts between related parties when their behavior doesn't match what the contract says, an official said Thursday.
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July 17, 2025
W.Va. Car Dealer Tells Ohio Justices It's Exempt From Tax
A West Virginia car dealer is not liable for commercial activity tax in Ohio, it argued to the Ohio Supreme Court, saying customers taking their purchased cars across state lines did not create a liability.
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July 17, 2025
NY Tax Collections Through June Rise By $3.4B
New York state's tax collections from April through June outpaced last year's total for that period by $3.4 billion, according to the state Department of Taxation and Finance.
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July 17, 2025
SD General Fund Receipts In 2025 Up $41M From Estimate
South Dakota's general fund revenues from July 2024 through June pulled ahead of estimates by $41 million, the state Bureau of Finance and Management said.
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July 17, 2025
Minn. Property Tax Appeals Tossed For Lack Of Disclosures
Property tax appeals by three partnerships in Minnesota were dismissed by the state's tax court because the partnerships failed to provide the income and expense information required before making an appeal.
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July 17, 2025
NY Bill Would Allow Added City Tax On Incomes Over $1M
New York state would allow cities to impose an additional income tax on individuals, trusts and estates earning more than $1 million annually under a bill introduced in the state Assembly.
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July 16, 2025
Colorado Board Advances Plan To Broaden TABOR's Reach
Colorado would amend its Taxpayer's Bill of Rights to require voter approval of a broader range of taxes and fees under a proposed ballot measure advanced Wednesday by the state Title Board.
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July 16, 2025
MTC Group Not Ready To Release Rules For Partnerships
It is too early for the Multistate Tax Commission group working on state taxation of partnerships to say exactly which partnerships could fall under the jurisdiction of draft sourcing rules that are being considered, an MTC official said Wednesday.
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July 16, 2025
House Panel Urged To Modernize Tax Rules For Digital Assets
Congress needs to create tax rules for digital assets such as cryptocurrency and nonfungible tokens because the current regime is burdensome for businesses and pushing development out of the U.S., industry representatives told a House Ways and Means Committee subcommittee Wednesday.
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July 16, 2025
Vt. Justices Say Man Owes Tax Despite Improper Notice Claim
A Vermont man owes an assessed income tax liability after failing to prove he did not receive credible notices of his liability, the state Supreme Court ruled.
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July 16, 2025
Mississippi Total Revenue Up $35M From Last Year
Mississippi's general revenue through the 2025 fiscal year outpaced last year's total by $35 million, the state Department of Revenue reported.
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July 16, 2025
Ind. Annual General Revenues Beat Forecasts By $171M
Indiana's general revenue collection from July 2024 through June exceeded forecasts by $171 million, according to the Department of State Revenue.
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July 16, 2025
Calif. Lawmakers Send Nonresident Tax Filing Bill To Newsom
California would indefinitely extend provisions of existing law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill unanimously approved by state lawmakers and sent to Gov. Gavin Newsom.
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July 16, 2025
Mich. House Bill Seeks To Cut Corp. Income Tax Rate
Michigan would shave its corporate income tax rate to 4.25% from 6% by 2030 through a series of annual cuts under a bill introduced in the state House of Representatives.
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July 16, 2025
Ill. Revenue Beats Budget Forecast By $14M
Illinois' general revenue collection in the 2025 fiscal year was $14 million more than expected, according to the state Office of Management and Budget.
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July 15, 2025
MTC Work Group Eyes Updates To Airline Tax Sourcing Rule
A Multistate Tax Commission work group is aiming to advance changes soon to a decades-old sourcing regulation for airlines to account for income generated from business practices that didn't exist when the MTC's rule was adopted, the panel's chair said Tuesday.
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July 15, 2025
NYC's Suit Against Flavored E-Cig Sellers Can Continue
A Manhattan federal judge on Monday rejected a bid by eight vape wholesalers to toss an action brought by New York City alleging the companies flooded the city with flavored e-cigarettes in violation of federal, state and local law.
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July 15, 2025
DC Plan Advances With Gambling, Child Tax Break Repeal
A proposed budget and tax package for Washington, D.C., that would legalize and tax some gambling and block a planned child tax credit won initial approval from the district council, rejecting some of the mayor's proposals.
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July 15, 2025
Idaho Annual Revenues Miss Estimate By $95M
Idaho's total revenue collection in the 2025 fiscal year missed estimates by roughly $95 million, according to the state Division of Financial Management.
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July 15, 2025
Calif. Legislature OKs Retroactive Solar Property Exclusion
California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.
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July 15, 2025
Nebraska's Annual Net Receipts Fall $86M Short Of Estimate
Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.
Expert Analysis
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.