State & Local

  • May 29, 2025

    Indiana Tax Department Reverses Financial Co.'s NOL Denial

    An Indiana-based financial institution was wrongly denied its net operating loss carryforward, which resulted in an additional tax assessment, the Department of State Revenue said in a letter of finding.

  • May 29, 2025

    Oregon Allows Associations Standing In State Tax Court

    Oregon associations and organizations will be able to seek declaratory relief in state tax court on behalf of their aggrieved members under legislation signed by the governor.

  • May 29, 2025

    Del. Delays Start Of Tax Agency Trade Name Filing Process

    Delaware delayed the effective date of legislation allowing companies doing business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue under a bill signed by the governor.

  • May 28, 2025

    Judge Shields NY Congestion Pricing From Feds' Threats

    New York's congestion pricing program can keep running at least through the fall, after a federal judge on Wednesday signaled that the U.S. Department of Transportation likely overstepped its authority by purportedly terminating a federal agreement that gave congestion pricing the green light.

  • May 28, 2025

    4 Big Questions Raised By International Retaliatory Tax In GOP Bill

    Republicans' evolving international retaliatory tax proposal has been viewed as an effort to influence foreign tax regimes and as a possible tool in global tax and trade talks, but it has sparked concerns that it could escalate a trade war or otherwise hurt the U.S. economy. Here, Law360 explores four questions raised by the proposal.

  • May 28, 2025

    $3.9 Trillion Price Tag On House Budget Bill's Tax Provisions

    Tax provisions included in the House-passed budget reconciliation bill that would extend and make permanent many provisions in the 2017 tax overhaul would cost $3.9 trillion over the next decade, according to a report released Wednesday by the Joint Committee on Taxation.

  • May 28, 2025

    Exec Asks Mass. Justices To Review $4.7M Stock Tax Case

    A couple who moved out of Massachusetts should not owe state tax on a $4.7 million capital gain from sales of stock in a company one of the pair co-founded in the state, they told the state's highest court.

  • May 28, 2025

    South Carolina Clarifies New Jobs Tax Credit

    The amount of a new jobs tax credit that a South Carolina taxpayer claims cannot be more than 50% of that taxpayer's liability, the state Department of Revenue clarified in draft ruling released Wednesday. 

  • May 28, 2025

    Mo. Gov. Seeks Tax Break For Home Insurance Deductibles

    Missouri's governor called a special session for state lawmakers to pass legislation allowing a tax deduction for insurance policy deductibles incurred when homes are damaged by severe weather.

  • May 28, 2025

    Texas Voters To Decide On Raising Homestead Tax Exemption

    Texas voters will decide if the state should amend its constitution to increase the state's homestead property tax exemption from $100,000 to $140,000 under a Senate joint resolution approved by state lawmakers and filed with the Texas secretary of state.

  • May 28, 2025

    Hawaii Raises Transient Lodging Tax To Fight Climate Change

    Hawaii will increase its transient accommodation tax in 2026 and use the additional revenue to fund climate change mitigation efforts in the state under a bill signed by the governor.

  • May 28, 2025

    Alabama Sales Tax Applies To LLC's Plane Lease

    An Alabama limited liability company that bought an airplane and leased it to the company's single member must pay sales tax on the transaction because it was not a wholesale transaction, the state's Tax Tribunal ruled.

  • May 28, 2025

    Oregon Panel OKs Biz Tax Break On Wildfire Settlements

    Oregon companies would be allowed state tax subtractions for funds gained from civil judgments arising from wildfires under legislation approved Wednesday by a state Senate panel.

  • May 28, 2025

    Fried Frank Adds KPMG International Tax Ace In NY

    Fried Frank Harris Shriver & Jacobson LLP has hired a KPMG international tax group principal as a tax partner in New York.

  • May 28, 2025

    Neb. Tax Board Backs $1M Home Assessment

    The owner of a Nebraska home assessed at nearly $1 million failed to show that her property was overvalued, the state's tax board ruled, saying an appraisal report she submitted failed to account for differences between the homes used as comparables.

  • May 28, 2025

    La. Lawmakers OK Broader Marketplace Facilitator Definition

    Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill approved by the state Legislature.

  • May 28, 2025

    Ore. Senate Panel OKs Green Power Transmission Tax Break

    Oregon-based owners of wind and solar power generation facilities and energy storage devices would be eligible for tax credits for the costs of transmitting the power to electric utilities under legislation advanced Wednesday by a state Senate committee.

  • May 28, 2025

    Nev. Extends Property Tax In Las Vegas, County To 2057

    Nevada extended by 30 years the imposition of a property tax in the city of Las Vegas and unincorporated areas of Clark County, with revenue allocated for employing police officers, under a bill signed by the governor.

  • May 28, 2025

    Colorado Revenue Drops $90M In April

    Colorado's total general fund revenue collected in April lagged $90 million behind the same month last year, according to the state Department of Revenue.

  • May 27, 2025

    Ruling Tariffs Unlawful Would 'Kneecap' Trump, Gov't Says

    A ruling from a D.C. federal judge invalidating the Trump administration's use of the International Emergency Economic Powers Act to impose sweeping global tariffs would "kneecap" the president and cause "diplomatic embarrassment," a government attorney told a Washington, D.C., federal judge in court Tuesday.

  • May 27, 2025

    Mich. Fuel Supplier Fights $8.7M Tax Bill Over Flight Credit

    A fuel supplier is challenging the Michigan Department of Treasury's determination that the company cannot claim credit for interstate flights on its returns because it is not an airline operator and is now liable for $8.7 million in tax and interest.

  • May 27, 2025

    Ariz. Asks Justices To Skip Tax Fight Over Plant On Tribe Land

    Arizona's tax agency urged the U.S. Supreme Court to pass on a power company's claims that property taxes were illegally levied on a power plant it owns on tribal land, saying the justices have consistently upheld taxes on tribal reservations that solely fall on non-Native Americans.

  • May 27, 2025

    Wash. To Give Credit Against Gains Tax, End B&O Tax Credit

    Washington state will provide a credit against the state's tax on capital gains for sales that are subject to both capital gains tax and business and occupation tax, and repeal a B&O tax credit, under a bill signed by the governor.

  • May 27, 2025

    Ohio Board Misinterpreted Commercial Activity Tax, Org Says

    The Ohio Board of Tax Appeals incorrectly ruled that the state's commercial activity tax doesn't apply to a West Virginia car dealership's sales of cars that were brought to Ohio by customers, a group of Ohio car dealerships told the state Supreme Court on Tuesday.

  • May 27, 2025

    Texas Lawmakers OK Tax Break To Revive Inactive Oil Wells

    Texas would create a severance tax exemption to provide incentives for oil and gas operators to bring inactive gas and oil wells back into production under a bill passed by the state Senate, going next to Gov. Greg Abbott.

Expert Analysis

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    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.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    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.

  • States, Taxes And Scorecards: SALT In Review

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    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.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    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.

  • Promoting Diversity In The Selection Of ADR Neutrals

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    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.

  • Considering Chevron's End Through A State Tax Lens

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    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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