State & Local

  • December 17, 2025

    Ore. Court Takes County's Offer On Cut Property Value

    While an Oregon landowner didn't bring enough evidence to show why the real market value of his property should be lower than an initial assessment, it will still be reduced after the state tax court accepted proposed reductions from the county.

  • December 17, 2025

    NC General Revenues Through Nov. Up $369M

    North Carolina's general fund revenue from July through November was $369 million higher than the same period last fiscal year, according to the Office of the State Controller in a report released Wednesday.

  • December 17, 2025

    Neb. Tax Receipts Through Nov. Beat Forecast By $18M

    Nebraska's tax collections from July through November exceeded forecasts by $18 million, according to the state Department of Revenue.

  • December 17, 2025

    Ore. To Reduce Interest Rate On Delinquent Tax Payments

    Oregon's statutory interest rate for deficient and delinquent tax payments and for refunds owed to taxpayers will drop by a percentage point in 2026, the state Department of Revenue said.

  • December 16, 2025

    Dems Press DOJ On Concerns It's Favoring AG's Atty Brother

    A group of Democratic lawmakers on Tuesday asked the U.S. Department of Justice to explain why it keeps intervening in or dismissing cases that involve clients represented by U.S. Attorney General Pam Bondi's brother, saying the decisions "raise serious questions about whether impartiality has been compromised."

  • December 16, 2025

    Ariz. Cardinals Must Pay Tax On Ticket Fees, Court Affirms

    The Arizona Cardinals of the National Football League must pay taxes on fees they charged to ticketholders and remitted to the Arizona Sports and Tourism Authority, an appellate court affirmed, rejecting the team's argument that it acted merely as an agent for the authority.

  • December 16, 2025

    Charities Win Wis. Tax Break After Clash Over Justices' Ruling

    A group of Catholic charities operating in Wisconsin are eligible for an unemployment tax exemption, the state's high court said, siding with the charities after a dispute over how to address a U.S. Supreme Court ruling that found the state discriminated when it denied them the tax break.

  • December 16, 2025

    Okla. Can't Tax Tribal Member On Reservation, Justices Told

    A long line of U.S. Supreme Court rulings hold that states cannot tax tribal citizens on reservations without congressional authority, a tribal member told the justices, urging them to hear her appeal of an Oklahoma Supreme Court decision.

  • December 16, 2025

    Ill. General Revenues Beat Estimate By $14M

    Illinois' general fund revenue collection from July through November outpaced estimates by $14 million, according to the Governor's Office of Management and Budget.

  • December 16, 2025

    NY Tax Collection Through November Up By $4.3B

    New York's general fund revenue from April through November exceeded the same period last fiscal year by $4.3 billion, according to the state Department of Taxation and Finance.

  • December 16, 2025

    Ill. Prohibits Use, Excise Taxes On Some Airport Transactions

    Illinois barred municipalities from imposing use, excise and other taxes on transactions that take place on certain airport property under a bill signed by Gov. JB Pritzker.

  • December 15, 2025

    IRS Finalizes Tribal Welfare, Energy Direct Pay Rules

    The IRS finalized a pair of long-awaited tribal regulations Monday governing a taxable income exclusion for welfare benefits and classifying certain tribe-owned entities as tax-exempt to allow them to directly monetize tax credits for clean energy projects.

  • December 15, 2025

    Ala. Chicken Co. Allowed Sales Refund On Water Purchases

    An Alabama chicken processor should be granted a gross receipts tax refund for the tax it paid on water used in its manufacturing process, the state tax tribunal ruled. 

  • December 15, 2025

    Signatures Submitted For Vote To Undo Ore. Fuel Tax Hike

    Tax and fee hikes approved in a major Oregon transportation package would be halted under a proposed 2026 voter referendum with more than 193,000 signatures submitted by organizers.

  • December 15, 2025

    Ala. Co.'s Propane Purchase Qualifies For Lower Tax Rate

    An Alabama company that purchased propane for use in a blow torch to cut down large pieces of metal is eligible for a refund of sales tax paid on the purchases, because the purchases qualify for a reduced machine sales tax rate, the state Tax Tribunal ruled. 

  • December 15, 2025

    NJ Tax Collections Through Nov. Up $462M From Last Year

    New Jersey revenue collection from July through November was $462 million higher than the same period last fiscal year, according to the state Department of the Treasury.

  • December 15, 2025

    Ind. General Revenue Through Nov. Beats Estimates By $422M

    Indiana's general fund revenue collection from July through November exceeded estimates by $422 million, according to the Indiana State Budget Agency.

  • December 15, 2025

    Ky. Revenue Through Nov. Rises $1M From Last Year

    Kentucky's general fund revenue collection from July through November edged ahead of the total for the same period last year by $1 million, according to the state Department of Revenue.

  • December 15, 2025

    Ill. Decouples From Bonus Depreciation, Extends Entity Tax

    Illinois decoupled from federal bonus depreciation provisions of the federal budget law enacted in July and made its pass-through entity tax election available to eligible taxpayers beyond 2025 under a bill signed by Democratic Gov. JB Pritzker.

  • December 15, 2025

    Supreme Court Declines Cannabis Ban Review

    The U.S. Supreme Court on Monday declined to hear a case challenging the federal marijuana ban, leaving in place a high court precedent that has governed cannabis policy for 20 years.

  • December 12, 2025

    NC Supreme Court Clarifies Tax On Prepaid Wireless

    A North Carolina cellphone retailer for Boost Mobile products is responsible for tax on prepaid wireless calling services, the state's highest court ruled Friday, though finding that when those services changed to take the form of cards with stored value, tax liability shifted to Boost.

  • December 12, 2025

    Pact Board To Weigh New Tax Rules Amid Penny Shortage

    A Streamlined Sales Tax Governing Board committee took initial steps Friday to consider guidance that would address how sales tax should be calculated on cash transactions that are rounded to 5-cent increments to account for a phaseout of pennies.

  • December 12, 2025

    Md. Clarifies Reach Of New Digital Services Tax

    Maryland's new 3% tax on data services applies to a list of transactions including various forms of software delivery, archival services, systems integration and disaster recovery, according to proposed regulations released Friday to align with state legislation signed in May.

  • December 12, 2025

    Colo. Mobile Home Was Properly Valued, Court Says

    A Colorado mobile home was correctly valued by a county's board of tax appeals and should not have its value lowered, the Colorado Court of Appeals ruled. 

  • December 12, 2025

    Neb. Co.'s Properties Have Lower Value, Commission Says

    Four storage facilities were overvalued after determining that the storage company's appraiser offered a persuasive appraisal of the properties, the Nebraska Tax Equalization Commission found. 

Expert Analysis

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

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