State & Local
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									August 25, 2025
									Calif. Pitfall Prompted Mass.'s PL 86-272 Reg, Official SaysA California court's invalidation of guidance narrowing federal tax protections for certain online activities because that state didn't follow the rulemaking process weighed into Massachusetts' decision to propose a regulation to adopt a similar stance, a Bay State tax agency attorney said Monday. 
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									August 25, 2025
									Ala. Counties Urge Against Changing Remote Seller Tax RulesAlabama must keep a tax program that allows remote sellers to collect a flat rate and avoid calculating taxes across hundreds of local jurisdictions, a group representing counties in the state said Monday. 
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									August 25, 2025
									Colo. Lawmakers OK Cuts To Business Tax BreaksThe Colorado Senate gave final passage Monday to a group of bills to cut business tax breaks as part of a package state Democrats say is needed to help fill a budget gap caused by federal tax and spending changes. 
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									August 25, 2025
									Mich. Judge Backs 125% Recovery In Tax Foreclosure DealA Michigan federal judge has given the initial approval to a settlement between a proposed class of former property owners and two counties over allegations that the counties unlawfully kept surplus proceeds from the sales of their tax-foreclosed properties, a deal similar to one the same judge OK'd last week. 
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									August 25, 2025
									Ind. Tax Court Overturns Kohl's Property Valuation WinThe Indiana Board of Tax Review incorrectly accepted a property appraisal offered by a Kohl's location despite serious flaws in the method, the state tax court ruled, reversing the board and remanding the matter back to it. 
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									August 25, 2025
									Ex-TSA Attorney Among 3 New Lawyers At Kaplan KirschA former Transportation Security Administration attorney is among three lawyers who recently joined Kaplan Kirsch LLP, a Denver-based law firm that specializes in representing state, local and tribal government agencies on projects such as airport expansions and new rail lines. 
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									August 25, 2025
									Connecticut Court Backs Ouster Of Tax Atty Over Rogue EmailConnecticut's former tax legal director was properly terminated after she used her work computer to send unauthorized draft legislation from her personal email account to a lobbyist who assumed that it was the state tax department's official position, a Connecticut appeals panel has ruled. 
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									August 25, 2025
									Pa. Bill Would Repeal Invalid Graduated Income Tax LawPennsylvania would formally repeal its graduated income tax that was never allowed to take effect when it passed in 1935 because of the commonwealth's constitutional uniformity clause, under a bill introduced in the Pennsylvania House of Representatives. 
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									August 25, 2025
									NY Bill Seeks Property Tax Credits In Certain JurisdictionsSome New York taxpayers would be eligible for a tax credit of their property tax amount if the taxpayer lives in certain taxing districts under a bill introduced in the state Senate. 
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									August 25, 2025
									Texas Bill Would OK Low-Population Voter-Approval Tax RatesThe Texas voter-approval property tax rate, the maximum rate a local government can adopt without voter approval, would be reduced for smaller taxing authorities under a bill passed in the state Senate and a House committee. 
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									August 22, 2025
									Colo. House Advances Cuts To Business Tax BreaksColorado would scale back a pair of business tax breaks under legislation advanced Friday by the state House of Representatives in a special session called by Gov. Jared Polis to address the impact from the federal budget reconciliation bill signed in July. 
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									August 22, 2025
									State Tax Agencies Hiring IRS Departures To Boost RanksMore than 20 state revenue departments have hired former IRS employees this year amid a 25% reduction in the federal agency's staff, a development that tax practitioners say could improve states' communication with taxpayers and may prompt auditors to probe federal information on state returns. 
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									August 22, 2025
									NC Justices Affirm Dismissal Of Philip Morris Tax ChallengeA North Carolina administrative court does not have the power to find a state tax law unconstitutional as applied, the state's highest court ruled Friday, upholding a loss for Philip Morris in a $300,000 franchise tax case. 
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									August 22, 2025
									Texas Bill Seeks To Cut Late Property Tax Payment PenaltiesTexas would reduce the amount of penalty and interest imposed on late property tax payments under a bill introduced in the state House of Representatives. 
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									August 22, 2025
									Mich. Bills Seek New Tax On Electric Infrastructure UpgradesMichigan would exempt replacement electric distribution infrastructure from property tax and instead impose an annual tax on the electric utility that owns the infrastructure under bills introduced in the state House of Representatives. 
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									August 22, 2025
									Taxation With Representation: Kirkland, Weil, Fried FrankIn this week's Taxation With Representation, private equity firm Thoma Bravo buys human resources software provider Dayforce Inc. in a take-private deal, Lowe's buys Foundation Building Materials, Nexstar Media Group Inc. acquires fellow media company Tegna Inc., and Soho House & Co. Inc. inks a take-private deal with hotel operator MCR. 
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									August 22, 2025
									Michigan Judge Gives Initial OK To Tax Foreclosure DealA Michigan federal judge has granted preliminary approval to a settlement that would allow former property owners to receive the surplus profits they allege county treasurers made selling their tax-delinquent properties. 
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									August 22, 2025
									Colorado Plan To Cut Spending, Tax Rate Stalls At Title BoardA proposed Colorado ballot measure that would lower state general fund appropriations by at least 3% and cut the state income tax rate accordingly was blocked by a state panel, which ruled that the proposal wrongly addressed more than one subject. 
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									August 21, 2025
									Property Owners Say SF Vacancy Tax Violates RightsA San Francisco levy on vacant residential units is not a tax, but a penalty, and violates property owners' constitutional rights to keep their private property from being taken for public use without just compensation, the owners told a California appellate court. 
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									August 21, 2025
									Colorado Bills Would Prune Biz Tax Breaks In Special SessionColorado lawmakers advanced legislation Thursday that supporters said would close tax loopholes and, along with spending cuts, kicked off a special session called by Gov. Jared Polis to address budget shortfalls he said would otherwise result from federal policy changes. 
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									August 21, 2025
									Minn. Court Grants Child Care Centers Property Tax BreaksA pair of Minnesota child care centers qualify for property tax exemptions as seminaries of learning, the state's tax court said, rejecting an assessor's claim that the properties didn't qualify because they were each owned and operated by separate limited liability companies. 
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									August 21, 2025
									Minnesota Tax Court Cuts Abbott Labs Property Value By $7MA property owned by Abbott Laboratories Inc. was overvalued, and its 2022 assessment should be reduced by about $7 million, the Minnesota Tax Court found. 
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									August 21, 2025
									Colo. Board Advances Ballot Plan For Overtime Tax ExemptionColorado would exempt overtime and tipped income from state taxation under a proposed 2026 ballot measure advanced by the state panel. 
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									August 21, 2025
									Idaho Church Granted Full Exemption By State Supreme CourtAn Idaho church that leased a portion of its property to be used a day care center operated by the YMCA is still eligible for a full property tax exemption, the state Supreme Court said, overturning a lower court ruling. 
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									August 21, 2025
									Texas Resolution Seeks Vote On Broader Property Tax LimitTexas would ask voters to decide if the state should amend its constitution to apply an existing limit on the appraised value of residence homesteads to other types of property under legislation filed in the state House of Representatives. 
Expert Analysis
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								Local Taxes And Repercussions: SALT In Review  From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Financial Incentives May Alleviate Affordable Housing Crisis  There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen. 
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								Why Attorneys Should Consider Community Leadership Roles  Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick. 
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								Firms Must Offer A Trifecta Of Services In Post-Chevron World  After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons. 
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								5 Tips To Succeed In A Master Of Laws Program And Beyond  As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith. 
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								Portland's Gross Receipts Tax Oversteps City's Authority  Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy. 
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								How Law Firms Can Avoid 'Collaboration Drag'  Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation. 
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								Assessing The Practicality Of Harris' Affordable Housing Plan  Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin. 
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								Litigation Funding Disclosure Key To Open, Impartial Process.jpeg)  Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia. 
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								What NFL Draft Picks Have In Common With Lateral Law Hires  Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle. 
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								Replacing The Stigma Of Menopause With Law Firm Support  A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons. 
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								Planning Law Firm Content Calendars: What, When, Where  During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned. 
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								Specific Attacks On A Vague Tax Law: SALT In Review  From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.