State & Local

  • May 12, 2025

    Feds Say Tribal Tariff Dispute Must Stay In US Trade Court

    The U.S. Department of Homeland Security is fighting Montana tribal members' attempt to stop the transfer of their lawsuit challenging President Donald Trump's Canada tariff orders from federal court to the U.S. Court of International Trade, saying the CIT has exclusive jurisdiction over the case.

  • May 12, 2025

    Texas Voters To Decide On Prohibiting Tax On Capital Gains

    Texas voters will decide if the state should create a constitutional amendment barring taxes on individuals' realized or unrealized capital gains under a resolution approved by state lawmakers.

  • May 12, 2025

    Gunster Tax Ace Jumps To Spencer Fane In Tampa

    Spencer Fane LLP announced Monday that it has bolstered its tax, trusts and estates practice group in Tampa with the addition of a former Gunster shareholder.

  • May 12, 2025

    Ga. General Fund Receipts Through April Up $312M

    Georgia's total general fund receipts from July through April beat last year's total for the same period by $312 million, according to a report from the governor's office released Monday.

  • May 12, 2025

    GOP Floats $30,000 SALT Cap, Renewed R&D Credit

    House Ways and Means Republicans proposed a $30,000 state and local tax deduction cap and a renewed research and development credit in updated legislation to extend their 2017 tax overhaul law, which the committee plans to consider Tuesday.

  • May 12, 2025

    Biz Groups Back Bill To Expand FDII Tax Benefits

    A coalition of business lobbying groups has thrown its weight behind proposed legislation that would expand tax breaks for domestically held intellectual property, saying the changes would build on the goals of the 2017 federal tax overhaul.

  • May 12, 2025

    Ind. Revenue Through April Falls $51M Short Of Estimate

    Indiana's general fund revenue from July through April underperformed an estimate by $51 million, according to a report by the state Budget Agency.

  • May 12, 2025

    Calif. Total Receipts Through April Beat Forecasts By $5.6B

    California's total receipts from July through April outpaced forecasts by $5.6 billion, according to a report by the State Controller's Office.

  • May 12, 2025

    Arizona Creates Process To Identify Unclaimed Digital Assets

    Arizona established a process and criteria for determining if digital assets may be deemed abandoned property that must be delivered to the state as part of a bill signed by Gov. Katie Hobbs.

  • May 09, 2025

    Ariz. Cities Required To Give Notice For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes must notify businesses before the proposed ordinance is approved or rejected, under a bill signed by Gov. Katie Hobbs.

  • May 09, 2025

    PL 86-272 Expansion May Face Rocky Path Through Congress

    The fate of an element of a House budget reconciliation bill that would broaden state income tax protections for businesses may rest with the Senate parliamentarian's view on whether the provision passes muster under reconciliation rules.

  • May 09, 2025

    Tariffs And Tax Breaks Offer Risky Lifeline To US Film Industry

    President Donald Trump's call for a 100% tariff on films made outside the U.S. has potential to improve a struggling domestic industry if it is considered in conjunction with new federal tax incentives to restore production, but the idea hasn't yet gathered support in Congress, according to lawyers who spoke to Law360.

  • May 09, 2025

    GOP Unveils Plan To Cement 2017 Tax Cuts, Expand Biz Relief

    House Republicans plan to meet Tuesday to deliberate a sweeping extension of their 2017 tax overhaul that would lock in low individual rates and deduction limits, expand child care and estate tax breaks, and make permanent tax incentives for small pass-through businesses and U.S. multinational corporations.

  • May 09, 2025

    Tax Exemption Case May Bring Sweeping Impact, Attys Say

    A U.S. Supreme Court case considering a religious exemption to unemployment taxes sought by a charity could have implications across a broad swath of organizations, tax practitioners said Friday.

  • May 09, 2025

    Souter's Clerks Remember Him As Humble, Kind And Caring

    Former clerks of retired U.S. Supreme Court Justice David H. Souter are heartbroken over the death of a man many of them remember more for his conscientiousness, humility, kindness and disdain for the spotlight than for his undeniable brilliance as a jurist.

  • May 09, 2025

    Hiker And 'Raconteur': Atty Recalls 50-Year Bond With Souter

    Behind a towering legal legacy was a man who loved to hike mountains, could recall details of things he read decades ago and was always there for those he cared about, a New Hampshire attorney said as he reflected on a lifelong friendship with U.S. Supreme Court Justice David Souter.

  • May 09, 2025

    A Look At David Souter's Most Significant Opinions

    The retired Justice David Souter defied simple definition, viewed as a staunch conservative until he co-wrote an opinion upholding abortion rights in 1992. He did not hew to partisan lines, but reshaped the civil litigation landscape and took an unexpected stand in an extraordinarily close presidential election.

  • May 09, 2025

    Minn. Court Increases Prior Valuation Of Parking Lot By $900K

    The Minnesota Tax Court increased the market valuation of a parking lot by $900,000 after reopening the record and adjusting the reversion rate to reflect the record, resulting in a slightly higher valuation. 

  • May 09, 2025

    NY Boosts Payroll Tax For Large Biz, Cuts Income Tax Rates

    New York will reduce income taxes on lower- to middle-income taxpayers, increase payroll taxes for big businesses in the New York City metro area and allow tax liabilities to be pushed out to partners under a budget bill that Gov. Kathy Hochul signed Friday.

  • May 09, 2025

    Justice Souter Was An Unexpected Force Of Moderation

    Justice David Souter, who saw the high court as a moderating force apart from the messiness of politics, subverted the expectations of liberals and conservatives alike during his 19 years on the bench.

  • May 09, 2025

    Taxation With Representation: Paul Weiss, Weil, V&E, Torys

    In this week's Taxation With Representation, 3G Capital takes Skechers private, Sunoco LP buys Parkland Corp., and BCE Inc. and the Public Sector Pension Investment Board launch a wholesale network provider called Network FiberCo.

  • May 09, 2025

    NJ Nonprofit Owed Mansion Tax Refund, Court Says

    New Jersey must refund a nonprofit's payment of the state's mansion tax despite the refund request being late, the state's tax court ruled, because the payment was erroneous.

  • May 09, 2025

    Retired Supreme Court Justice David Souter Dies At 85

    Retired Justice David H. Souter, who served on the U.S. Supreme Court from 1990 to 2009, has died at 85, the court announced Friday. 

  • May 08, 2025

    Ind. Allows Credit For Taxes Paid On Behalf Of Pass-Throughs

    Indiana authorized electing pass-through entities to claim a credit for taxes paid on their behalf under a bill signed by the governor.

  • May 08, 2025

    Ore. Tax Court Says Extra Out-Of-State Credit Properly Denied

    A couple who are part-time residents in Oregon had an additional amount of out-of-state tax credits they claimed for tax paid in Wisconsin properly denied, the Oregon Tax Court ruled.

Expert Analysis

  • The Benefits Of Aligning States On Legal Paraprofessionals

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

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