State & Local
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October 14, 2025
Ind. Revenues Through Sept. Top Estimates By $271M
Indiana's general fund revenue from July through September outpaced estimates by $271 million, according to the state Department of Revenue.
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October 14, 2025
Ore. Tax Court Denies Break For Land Claimed As Woodlot
An Oregon landowner could not prove that a portion of a parcel was used as a woodlot that would qualify for a property tax break, the state tax court ruled, noting that the standard for that classification was not clear.
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October 14, 2025
Calif. Revenue Through Sept. Beats Estimate By $4.2B
California's general fund revenue from July through September outpaced forecasts by $4.2 billion, according to a report from the state comptroller.
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October 14, 2025
Calif. Allows Extended Property Tax Relief After LA Fires
California property owners affected by several fires in Los Angeles County in January will have extended property tax relief under legislation signed by Democratic Gov. Gavin Newsom.
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October 10, 2025
Ohio Bill Would Require Voters' OK For Reciprocity Credit Nix
Ohio would require municipal governments to obtain voter approval to modify or repeal income tax credits for resident individuals and pass-through entities for taxes paid to other local taxing authorities under a bill introduced in the state House of Representatives.
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October 10, 2025
Massachusetts Narrows PL 86-272 Protections For Cookies
Out-of-state retailers that place certain internet cookies on consumers' devices in Massachusetts may not claim P.L. 86-272's protections against state income tax under a regulation finalized by the state's tax department Friday.
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October 10, 2025
The Tax Angle: IRS Leadership Changes Amid Gov't Shutdown
The federal government shutdown doesn't appear any closer to being resolved on Capitol Hill, but that hasn't stopped the U.S. Treasury Department from pushing ahead with a dizzying amount of changes in the Internal Revenue Service's top leadership. Here's a rundown of changes at the IRS in the past week.
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October 10, 2025
Taxation With Representation: Sullivan, MoFo, Freshfields
In this week's Taxation With Representation, Fifth Third Bancorp acquires Comerica in an all-stock deal, Qualtrics buys experience analytics firm Press Ganey Forsta, and SoftBank buys ABB's robotics division.
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October 10, 2025
Wis. Bill Would Extend Research Credit Carryover Period
Wisconsin would extend the period over which businesses can claim unused research credits to 50 years under a bill introduced in the state Assembly.
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October 10, 2025
Baker Botts Adds 2 Tax Pros From Venable In San Francisco
Baker Botts LLP is expanding its West Coast transactional team, bringing in a pair of Venable LLP tax attorneys as partners in its San Francisco office.
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October 09, 2025
Perrigo Tax Based On Realized Receipts, Ohio Board Says
Perrigo owes Ohio tax only on the net price it received for its pharmaceutical products, not on the price that was listed but which the manufacturer never realized, the state Board of Tax Appeals said Thursday.
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October 09, 2025
Mich. To Allow Tax Deductions For Tips, OT Pay
Michigan will conform to the federal tax deductions for tip income and overtime pay under a bill signed by Democratic Gov. Gretchen Whitmer.
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October 09, 2025
GOP Sen. Joins Dems On Bill To Nix Trump's Global Tariffs
Several Senate Democrats and one Republican introduced legislation Thursday to eliminate the national emergency associated with President Donald Trump's so-called reciprocal tariff regime.
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October 09, 2025
La. Tax Collection In September $150M Short Of Last Year
Louisiana's revenue collection in September fell $150 million compared with the same period last year, according a state Department of Revenue report released Thursday.
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October 09, 2025
Calif. Modifies Time Frame For Approved Local Tax Measures
California modified statutes governing when adopted local transactions and use tax ordinances may go into effect and clarifying when property tax payments are deemed to have been received by a local taxing authority under a bill signed by Gov. Gavin Newsom.
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October 09, 2025
SD Total Revenues Through September Lower By $17M
South Dakota's general revenue from July through September underperformed forecasts by $17 million, according to the state Bureau of Finance and Management.
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October 09, 2025
Minn. Child Care Property Exempt From Tax, Court Says
A Minnesota child care center is exempt from property tax, the state's tax court ruled, rejecting a county's assertion that the property did not meet the requirement that the owners be the operators of the facility.
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October 08, 2025
Trump Tariffs Unconstitutional, Watchdog Tells Justices
Either President Donald Trump doesn't have authority to impose tariffs under the International Emergency Economic Powers Act, or the law is unconstitutional, the nonprofit group Consumer Watchdog told the U.S. Supreme Court Wednesday, urging the justices to affirm lower court rulings deeming those measures unlawful.
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October 08, 2025
Whirlpool Loses $15.8M Ohio Refund Bid Over Temp Workers
Whirlpool purchased taxable employment services when it hired contractors from a staffing firm and the company owes $15.8 million in Ohio use tax, the state board of tax appeals ruled.
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October 08, 2025
Group Claims Mich. 24% Pot Tax Enacted Unlawfully
Michigan's impending wholesale marijuana tax was approved by lawmakers unlawfully, an industry group alleged, saying the legislation signed by Gov. Gretchen Whitmer authorizing the tax did not have the votes of three-fourths of the majorities required in each legislative chamber.
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October 08, 2025
Ind. Justices Toss Tax Challenge Over Homestead's Scope
Indiana homeowners who claim that the 1-acre limit for the state's reduced homestead tax rate is unconstitutional failed to show that property beyond that limit is used as part of their primary residence, which undercuts their case, the state Supreme Court ruled Wednesday.
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October 08, 2025
Calif. Amends Trust Definition For State Income Taxes
California amended its definition of an incomplete gift nongrantor trust for state personal income tax purposes under clarifying legislation signed by Democratic Gov. Gavin Newsom.
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October 08, 2025
Wis. Assembly OKs Child Care, Housing Tax Credit Expansion
Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.
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October 08, 2025
Mo. Revenue Through Sept. Drops $19M From Last Year
Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.
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October 08, 2025
Ore. Tax Court Not Swayed By Biz Owner's Notification Claim
An Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations.
Expert Analysis
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When Even A Judge Feels Defeated: SALT In Review
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.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
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.
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Evolving Federal Rules Pose Further Obstacles To NY LLC Act
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.
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The IRS Shouldn't Go To War Over Harvard's Tax Exemption
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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An Illegitimate Avenue Of Repeal: SALT In Review
From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Crisis Management Lessons From The Parenting Playbook
The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.
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Adapting To Private Practice: From NY Fed To BigLaw
While the move to private practice brings a learning curve, it also brings chances to learn new skills and grow your network, requiring a clear understanding of how your skills can complement and contribute to a firm's existing practice, and where you can add new value, says Meghann Donahue at Covington.
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Top 3 Litigation Finance Deal-Killers, And How To Avoid Them
Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.
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How Attys Can Use A Therapy Model To Help Triggered Clients
Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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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.