State & Local
-
November 13, 2025
Wash. Court Backs Tax Dept. In $500K Tax Refund Dispute
A Washington property management company did not merit an exclusion from state gross income for payments to onsite employees, a state appeals court panel ruled, upholding a trial court decision and denying a nearly $500,000 refund bid.
-
November 13, 2025
Pa. Decouples From Fed. Corporate Tax Breaks In Budget
Pennsylvania decoupled from new federal tax breaks for research and experimentation costs and interest expenses under fiscal year 2026 budget legislation approved by Gov. Josh Shapiro that is expected to save the state about $1 billion in tax revenue.
-
November 13, 2025
Mass. Power Facility Due $2.7M Property Tax Abatement
A Massachusetts hydroelectric facility was overvalued by as much as $125 million by local assessors, the state Appellate Tax Board said in a decision released Thursday, ordering abatements topping $2.7 million.
-
November 13, 2025
Hawaiian Airlines Loses Appeal Over $1.6M Tax On Jet Parts
Hawaiian Airlines can't claim a nearly $1.6 million excise tax exemption on jet parts it purchased from Boeing, a Hawaii appeals court ruled, finding the parts don't qualify for a servicing or maintenance tax break.
-
November 13, 2025
High Court's Tariff Ruling May Trigger Refunds, Reimposition
Importers are being advised to prepare for potential refunds in the event the U.S. Supreme Court rules President Donald Trump's emergency tariffs are unlawful, leaving questions about how a refund process might play out and whether the duties would be reimposed.
-
November 13, 2025
Seaport Developer, Mass. Spar Over $15M Brownfields Credit
The developer of the Echelon Seaport luxury residential complex in Boston's Seaport District and the Massachusetts Department of Revenue have each made their case for a pretrial win in a long-running dispute over a tax credit for an environmental cleanup.
-
November 13, 2025
Oregon Court Upholds $119M Value Of Office Building
The owner of an Oregon office building, one of three contiguous structures serving as a corporate campus, did not show sufficient evidence to change the assessment of a local assessor, the state tax court said in upholding a $119 million valuation.
-
November 13, 2025
MVP: Kirkland's Adam Kool
Adam Kool, a tax partner at Kirkland & Ellis LLP, spent the past year advising on high-profile, industry-transforming transactions. Kool's work on AbbVie's $63 billion acquisition of the pharmaceutical giant Allergan, GTCR's pending $24.25 billion sale of global payment processing company Worldpay and other billion-dollar transactions has earned him a spot as one of the 2025 Law360 Tax MVPs.
-
November 13, 2025
Mass. Board Won't Limit Condo Value For Co-Op Member
A Boston condominium owned by a cooperative was correctly assessed, a Massachusetts panel ruled in a decision released Thursday, declining to reduce the tax valuation to the amount the co-op's remaining shareholder said she could receive for her shares.
-
November 13, 2025
'Antiquated' Mass. Condo Unit Overvalued, Tax Board Says
A standalone condominium unit in Massachusetts was overvalued, the state Appellate Tax Board said in a decision released Thursday, agreeing with the owners that the property lacked the updates of those used for value comparisons by the local assessor.
-
November 13, 2025
Ky. Revenue Through Oct. Drops $114M From Last Year
Kentucky's general fund revenue from July through October lagged behind the amount collected in the same period last year by $114 million, according to the state budget director's office.
-
November 13, 2025
Ohio Lawmakers OK Property Tax Valuation Process Changes
Ohio would make changes to its process for adjusting proposed property values for tax purposes under a bill unanimously approved by state lawmakers and headed to Gov. Mike DeWine.
-
November 13, 2025
Utah General Revenue Collection Through Sept. Up $109M
Utah's general fund revenue collection from July through September outperformed the same period last year by $109 million, according to the State Tax Commission.
-
November 13, 2025
In-House Tax Controversy Director Joins Miller & Chevalier
The former director of tax controversy at Cleveland, Ohio-based real estate company GBX Group LLC has moved to Miller & Chevalier Chtd.'s Washington, D.C., office, where she'll continue working on a range of tax-related matters.
-
November 12, 2025
Illinois Court Says Tax Board Overstepped In Appeal Dismissal
The Illinois Property Tax Appeal Board exceeded its statutory authority when it decided to sanction a commercial property owner by dismissing two tax appeals over the property, a state appellate panel said Wednesday.
-
November 12, 2025
Colo. Gov. Pitches $51B Budget With No Tax Hikes
Colorado would boost its state spending by 5.6% in the next fiscal year, to nearly $51 billion, while holding the line on taxes under a budget pitched Wednesday by Gov. Jared Polis, who also called for adjustments to electric vehicle credits and long-term Medicaid spending
-
November 12, 2025
Bank Of America Freed From $5M Fla. Tax On Loan Refinances
Bank of America is entitled to a roughly $5.1 million refund of Florida documentary stamp tax and intangible tax paid on refinanced mortgages, a state appeals court ruled Wednesday, saying the taxes didn't apply to portions of the loans that paid off the original mortgages.
-
November 12, 2025
Geico Loses Bid To Dismiss $70M SC Tax Collection Suit
A nonprofit representing South Carolina's 271 incorporated municipalities can continue to pursue its claims that Geico failed to fully pay certain municipalities nearly $70 million in business license taxes and penalties, a South Carolina federal court ruled Wednesday, rejecting the company's position that the nonprofit lacks such tax collection authority.
-
November 12, 2025
MVP: Eversheds Sutherland's Maria Todorova
Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.
-
November 12, 2025
Idaho Revenues Trail Estimate by $103M
Idaho's general fund revenue from July through October underperformed estimates by $103 million, according to the state Division of Financial Management.
-
November 12, 2025
Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery
The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.
-
November 12, 2025
Fla. Net Revenue Through Sept. Tops Estimate By $86M
Florida's net tax revenue from July through September surpassed an estimate by $86 million, the state Department of Revenue said in report Wednesday.
-
November 12, 2025
Calif. Revenue Through Oct. Beats Estimate By $6.3B
California's general fund revenues from July through October outpaced estimates by $6.3 billion, according to the state Office of the Controller.
-
November 12, 2025
Ohio October Tax Collections Beat Estimate By $111M
Ohio's general fund tax revenue collections in October exceeded an estimate by $111 million, or 4.4%, according to the state Office of Budget and Management.
-
November 10, 2025
Law360 MVP Awards Go To Top Attorneys From 76 Firms
The attorneys chosen as Law360's 2025 MVPs have distinguished themselves from their peers by securing significant achievements in high-stakes litigation, complex global matters and record-breaking deals.
Expert Analysis
-
Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
-
Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
-
Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
-
The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
-
How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
-
Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
-
ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
-
Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
-
Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
-
Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
-
Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.