State & Local
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September 17, 2025
Spencer Fane Adds Corporate, RE Attys In The Midwest
Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.
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September 17, 2025
Ind. Tax Board Upholds Nestle Plant's Valuation
An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.
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September 17, 2025
Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike
For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.
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September 17, 2025
Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest
Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.
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September 17, 2025
NY Total Tax Collection Through Aug. Up $5B From Last Year
New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.
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September 16, 2025
CarMax Distorted Business Activity, SC Tells Appeals Court
CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.
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September 16, 2025
Avalara Investors' Claims Pass Muster After 9th Circ. Revival
A Washington federal judge has allowed a proposed class action to proceed accusing tax software company Avalara Inc. of misleading investors ahead of an $8.4 billion deal to take the company private, but said the suit failed to adequately allege negligence by individual board members, giving investors one week to amend those claims.
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September 16, 2025
Arby's Sale Produced Business Income, Ark. Justices Told
A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.
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September 16, 2025
Biz Group Seeks To Invalidate NJ Tax Reg On Online Activities
New Jersey violated the U.S. Constitution's supremacy clause by adopting rules that outline when a company's internet activities exceed P.L. 86-272's protections against state income taxes, a business trade group told the state's tax court in a complaint obtained Tuesday by Law360.
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September 16, 2025
Some Mich. Taxpayers May Opt Out Of Electing Into Entity Tax
Michigan taxpayers in their first year of electing into the state's flow-through entity tax may opt out if they wish because of the implications of the federal budget bill, the state Treasury Department announced.
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September 16, 2025
Ore. Tax Court Nixes $14K Deduction For Noncash Donations
An Oregon woman did not establish the fair market value of noncash charitable donations and failed to meet federal substantiation requirements for their deductibility, the Oregon Tax Court said, rejecting her claim for a $14,000 deduction.
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September 16, 2025
Wash. Charitable Limits Don't Apply To Firefighter House Sale
The Seattle Black Firefighters' Association is not a charitable organization, the Washington Court of Appeals said, affirming a lower court ruling that found the house the association occupies is not subject to charitable purpose restrictions.
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September 16, 2025
Loeb & Loeb Opens DC-Area Office With Ex-Reed Smith Attys
Loeb & Loeb LLP announced Tuesday the opening of a new office in Virginia, along with the arrival of an eight-person private client and tax controversy staff formerly of Reed Smith LLP.
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September 16, 2025
Mass. Tax Board Cuts Value Of Biz's Condos Based On Sales
The assessed values of two condominium units in Massachusetts were reduced by the state Appellate Tax Board in a decision released Tuesday, after the board found that both were overvalued when compared with similar properties.
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September 16, 2025
Neb. Net Receipts Through August Top Estimates By $32M
Nebraska's net receipts in July and August were $32 million stronger than forecast, according to the state Department of Revenue.
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September 16, 2025
Mass. Board Reduces Tax Value Of Educational Property
A multiuse educational facility was overvalued by a local assessor, the Massachusetts Appellate Tax Board said in a decision released Tuesday, cutting its valuation by about $400,000.
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September 16, 2025
Dem Governors Call For Enhanced Premium Credit Extension
Nearly 20 Democratic governors called for extension of the enhanced premium tax credits that subsidize marketplace health plans in a letter to Republican and Democratic congressional leaders.
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September 16, 2025
Ill. Revenue Through August Beats Budget Forecast By $149M
Illinois total revenue collection in July and August outpaced estimates by $149 million, the state Department of Revenue reported.
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September 15, 2025
Comcast Says Wash. State Tax Unfairly Targets Online Ads
Washington state's new law imposing sales tax on certain advertising services violates the federal Internet Tax Freedom Act and the U.S. Constitution, Comcast said in a complaint obtained Monday by Law360.
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September 15, 2025
Mass. Bill Seeks Graduated Real Estate Transfer Tax
Massachusetts would boost taxes on most real estate transfers with a graduated rate to raise revenue for affordable housing efforts under legislation heard Monday by a joint legislative panel.
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September 15, 2025
Minn. Tax Court Says Woman's Refund Request Is Too Late
A Minnesota woman is not eligible for a refund of excess state income tax paid after submitting a replacement federal return for her 2016 taxes too late, the Minnesota Tax Court ruled.
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September 15, 2025
Ky. General Revenue Through August Drops $85M
Kentucky's general fund revenue collection in July and August lagged behind the same period last year by roughly $85 million, according to the Department of Revenue.
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September 15, 2025
NJ Tax Revenue Through Aug. $43M Higher Than Last Year
New Jersey's revenue collection in July and August exceeded last year's during the same period by $43 million, according to the state Department of the Treasury in a report released Monday.
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September 15, 2025
Va. Revenue Through Aug. Rises $287M From Last Year
Virginia's general fund revenue collection in July and August outpaced last year's total for that period by $287 million, according to the state secretary of finance.
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September 15, 2025
OIRA Concludes Review Of Tipped Occupations
The Office of Information and Regulatory Affairs has concluded its review of a proposed regulation concerning guidance on occupations that will be subject to President Donald Trump's policy of no tax on tips, the office said.
Expert Analysis
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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 Environments
Excerpt from Practical Guidance
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.
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How Law Firms Can Counteract The Loneliness Epidemic
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.
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5 Keys To Building Stronger Attorney-Client Relationships
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.
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Death, Taxes And Relocations: SALT In Review
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.