State & Local
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									September 23, 2025
									Calif. Tax Code Conformity Update Heads To Gov.California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill sent to Gov. Gavin Newsom. 
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									September 23, 2025
									Atty-Trustee Conflicts Doom Scaife Estate's $26M Tax RefundA Strassburger McKenna Gutnick & Gefsky attorney was also acting as Mellon heir Richard Scaife's lawyer, trustee and media executive when he signed releases that kept Scaife's spending of his inheritance secret from his children, so a resulting $200 million settlement between the children and Scaife's estate was not a bona fide tax-exempt expense, a Pennsylvania appeals court ruled Tuesday. 
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									September 23, 2025
									Airbnb Fights $10.5M Colorado Tax Bill On Guest FeesThe guest fee charged by Airbnb on rentals in Colorado is not subject to state and local sales taxes, the company told a state court, seeking to overturn a $10.5 million assessment by the state Department of Revenue. 
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									September 23, 2025
									Star Chef Didn't Violate 'Vague' Pact With Boston, Judge SaysA Massachusetts state court has ruled that a "vague" agreement between celebrity chef Barbara Lynch and the city of Boston to escrow proceeds from the sale of her flagship No. 9 Park restaurant while the city seeks to collect her unpaid taxes doesn't prevent Lynch from using the funds to pay other creditors. 
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									September 23, 2025
									La. Tax Owed On Payout From IRA Tied To State AccountA Louisiana couple must pay tax on a distribution from an individual retirement account despite that account's initial money coming from the husband's state employee retirement fund, the state's Board of Tax Appeals ruled. 
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									September 23, 2025
									Calif. Conformity On Energy Tax Credit Sent To NewsomCalifornia would conform to certain Internal Revenue Code provisions from the Inflation Reduction Act governing renewable energy tax credits under a bill sent to Democratic Gov. Gavin Newsom. 
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									September 23, 2025
									Ariz. Revenues Through August Up $158M From ForecastArizona's general fund revenue in July and August outpaced forecasts by roughly $158 million, the state Joint Legislative Budget Committee reported. 
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									September 22, 2025
									The Tax Angle: Green Energy Permits, Enhanced ACA CreditsFrom a look at permitting delays holding up solar and wind tax credit projects to uncertainty surrounding the renewal of Affordable Care Act enhanced premium tax credits, here's a peek into a reporter's notebook on a few of the week's developing tax stories. 
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									September 22, 2025
									Newsom Approves Bill Reversing Calif. Cannabis Tax HikeCalifornia Gov. Gavin Newsom on Monday signed into law a bill that reverses a tax increase on regulated cannabis businesses, in an effort to give the state's beleaguered marijuana industry some financial relief. 
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									September 22, 2025
									Conn. Board Seeks To Cement Win Over Tax Atty's FiringThe Connecticut Employees' Review Board has asked an appellate court not to rehear a fired tax attorney's unsuccessful appeal en banc, arguing that she has failed to show any fatal flaws in a three-judge panel's decision against her. 
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									September 22, 2025
									Perkins Coie Adds Former US Treasury Tax Policy Atty In DCPerkins Coie LLP has brought on a tax attorney who worked in the U.S. Department of the Treasury's Office of Tax Policy, where he handled work related to laws such as the Inflation Reduction Act and the One Big Beautiful Bill Act, the firm announced Monday. 
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									September 22, 2025
									Mich. Says No Redo Needed Of Disney, IHOP Escheat RulingA Michigan appeals court should deny a request by Disney and the parent company of IHOP to reconsider its finding that unclaimed property audit determinations create new obligations to remit property, the state's Department of Treasury argued, saying further litigation could resolve any open questions from the decision. 
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									September 22, 2025
									Mass. Court Says Property In Historic District Isn't Tax-ExemptA Massachusetts man failed to prove his property was tax-exempt because it was "taken" by the government when the city designated the property to be in a historic district, the state appellate court ruled Monday. 
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									September 22, 2025
									La. Regs Would Specify Docs For Claiming Inventory CreditLouisiana would establish information and documentation requirements for taxpayers seeking to claim an inventory tax credit under regulatory amendments proposed by the state Department of Revenue. 
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									September 22, 2025
									Tenn. Revenues In August Up $16M From EstimatesTennessee revenue collection in August outpaced forecasts by $16 million, the Department of Revenue reported. 
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									September 19, 2025
									Feds Urge Justices To Back Trump's Emergency TariffsThe federal government told the U.S. Supreme Court Friday that lower courts incorrectly determined President Donald Trump's emergency tariffs unlawful under a statute that gives the executive broad authority to regulate the economy in matters of national emergency,. 
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									September 19, 2025
									Mich. Supreme Court Won't Review Stormwater Fee DisputesThe Michigan Supreme Court declined Friday to review a pair of challenges to Detroit and Ann Arbor's stormwater fees, allowing lower court opinions to stand that said the fees were not taxes subject to constitutional limits. 
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									September 19, 2025
									Pillar 2 At 4: High Compliance Costs, Low Tax LiabilitiesFour years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules. 
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									September 19, 2025
									Ore. Tax Court Must Defer To Dept.'s Rules, Justices SayThe Oregon Tax Court erred when it failed to defer to the Department of Revenue's assessment rules and decided to use a different valuation method in valuing a utility company's property, the state Supreme Court ruled. 
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									September 19, 2025
									Conn. Panel OKs Nix Of Manufacture Tax Break For Solar SiteA solar facility isn't entitled to a manufacturing tax exemption, the Connecticut Appellate Court ruled Friday, affirming a lower court's finding that the personal property tax exemption statute at issue doesn't apply to equipment that generates electricity. 
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									September 19, 2025
									SD High Court Tosses Tax Valuation Of Protected WetlandsA South Dakota circuit court erred in rejecting testimony for property owners regarding the actual value of their land, which is subject to perpetual wetland conservation easements, the state Supreme Court ruled, remanding the case back to the lower court. 
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									September 19, 2025
									Miss. Total Revenue Collection Up $48M From Last YearMississippi's general fund revenue in July and August outpaced last year during the same period by $48 million, according to the state Department of Revenue. 
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									September 18, 2025
									SC Rules Scaffolding Use For Insulation Isn't TaxableA customer who hired a contractor to install insulation does not owe sales tax on the rental of scaffolding that the contractor needed to do the job, South Carolina's tax agency said in a private letter ruling released Thursday. 
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									September 18, 2025
									Mich. House Bill Would Levy State's Use Tax On AdvertisingMichigan would extend the state's 6% use tax to the use or consumption of advertising services under a bill introduced in the state House of Representatives. 
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									September 18, 2025
									Auto Co. Accuses Conn. Revenue Dept. Of Fumbling DeposAn auto wholesaler accusing Connecticut's tax commissioner of levying a double tax on warranties attached to vehicles sold out of state wants the Department of Revenue Services sanctioned for failing to properly prepare two witnesses for Sept. 12 depositions. 
Expert Analysis
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								What Is Right And What Is Not: SALT In Review  From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								How Attorneys Can Master The Art Of On-Camera Presence  As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett. 
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								Adapting To Private Practice: From Fed. Prosecutor To BigLaw  Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright. 
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								Firms Still Have Lateral Market Advantage, But Risks Persist  Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence. 
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								Making The Opportunity Zones Program Great At Last  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. 
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								We Must Allow Judges To Use Their Independent Judgment  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. 
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								Making The Case For Rest In The Legal Profession  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. 
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								4 Ways Women Attorneys Can Build A Legal Legacy  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. 
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								Paycheck Politics And A Bagful Of Arrogance: SALT In Review  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. 
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								A Judge's Pointers For Adding Spice To Dry Legal Writing  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. 
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								Why NY May Want To Reconsider Its LLC Transparency Law  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. 
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								State FCAs Should Cover Local Fund Misuse, State Tax Fraud  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. 
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								7 Tips For Associates To Thrive In Hybrid Work EnvironmentsExcerpt from Practical Guidance.jpg)  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.