State & Local

  • November 20, 2025

    Ohio Senate OKs Inflation-Related Property Tax Increase Caps

    Ohio would institute inflation-related caps on certain property tax increases and raise property tax credits for certain homeowners under a package of bills approved by the state Senate.

  • November 20, 2025

    Ore. Tax Court Slashes Health Club Property Value By $1M

    An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.

  • November 20, 2025

    Del. Decouples Parts Of Tax Code From Fed. Budget Law

    Delaware decoupled parts of its tax code from certain provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill signed by the governor.

  • November 19, 2025

    A&E Wins Interest Deduction Fight In NYC Tax Tribunal

    A&E Television Networks can claim a New York City unincorporated business tax deduction for interest expenses that were deductible at the federal level, the city Tax Appeals Tribunal ruled Wednesday, saying the city's tax law generally conforms to the federal code.

  • November 19, 2025

    Vehicle Fleet Leasing Co. Says NY Wrongly Assessed $3M Tax

    A vehicle fleet leasing firm should be allowed $3.1 million in sales tax credits for reductions to rental charges made at the end of its leases, the company told a New York appeals court Wednesday.

  • November 19, 2025

    Tax Court Substance Ruling Offers Silver Lining For Taxpayers

    Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.

  • November 19, 2025

    Ore. Tax Court Lets Property Owner Amend Complaint Again

    An Oregon homeowner can file a third amendment to his challenge of his property's valuation for 2022-2023 after the state tax court rejected the man's second amended complaint, the court ruled.

  • November 19, 2025

    NJ Revenue Through Oct. $427M Higher Than Last Year

    New Jersey's general fund revenue collection from July through October beat last year's total during the same time frame by $427 million, according to the state Department of the Treasury.

  • November 19, 2025

    NY Senate Bill Would OK Added City Tax On Income Over $1M

    New York state would authorize cities imposing personal income taxes to levy an additional local income tax on residents earning more than $1 million annually under a bill introduced in the state Senate.

  • November 18, 2025

    18 States OK Marketplace Tax Assurance Form, MTC Rep Says

    A form certifying that marketplace sellers won't incur sales tax obligations on sales made through marketplace facilitators is ready to be added to the Multistate Tax Commission's website because 18 states agreed to accept the document, an MTC director said Tuesday.

  • November 18, 2025

    Wis. Justices Urged To Grant Tax Break To Catholic Charities

    The New Civil Liberties Alliance urged the Wisconsin Supreme Court to grant a group of Catholic charities an unemployment tax exemption in light of the U.S. Supreme Court's ruling that the state's application of a religious activities test on the charities was unconstitutional.

  • November 18, 2025

    US Asks To Join Cruise Industry's Challenge To Hawaii Tax

    The federal government should be allowed to join a cruise industry trade group's case against the state of Hawaii and several counties over the extension of a transient occupancy tax to cruise passengers, the U.S. Department of Justice told a Hawaii federal court.

  • November 18, 2025

    Del. House OKs Decoupling Parts Of Tax Code From Fed. Law

    Delaware would decouple parts of its tax code from certain provisions of the federal budget law enacted in July under a bill passed by the state House of Representatives.

  • November 18, 2025

    Mich. Tribunal Says Stock Transfers Uncap Property's Value

    The transfer of shares among three owners of a company that owned a Michigan property was enough to uncap the property's tax value, the Michigan Tax Tribunal ruled, rejecting a challenge to a local assessor's decision.

  • November 18, 2025

    Ind. Tax Court Nixes 'Less Egregious' Assessment For Kohl's

    An Indiana tax board erred when it relied on flawed appraisals of a Kohl's department store prepared by experts and chose the "somewhat less egregious" arguments of the company in lowering the valuations by nearly half, the state tax court said.

  • November 18, 2025

    3 Things To Know About Florida v. California At High Court

    Florida startled many in the state tax community in late October by telling the U.S. Supreme Court the state has been harmed by a special tax rule that California uses along with its single-sales-factor apportionment method. Here, Law360 explores things to know about the case.

  • November 18, 2025

    Ill. Revenue Through Oct. Beats Budget Forecast By $193M

    Illinois general revenue collection from July through October beat estimates by $193 million, according to the Office of Management and Budget.

  • November 17, 2025

    NY Panel Probes Software Use In Temp Firm's $1M Tax Fight

    Justices on a New York state appeals court grappled Monday with whether a company that helps businesses hire and manage temporary workers owes about $1 million in state sales tax because it provides its clients with software to execute its services.

  • November 17, 2025

    NY Senator Pitches Bill To Regulate, Tax Hemp Beverages

    A New York state senator has prefiled a bill to regulate the sale of intoxicating hemp cannabinoid beverages while levying a 10% tax on them.

  • November 17, 2025

    Ore. Subtraction For Retirement Distribution OK'd By Court

    An Oregon couple is entitled to a subtraction from state income for a retirement plan distribution, the state tax court said, rejecting the state tax department's argument that it should be disallowed because the original contributions were rolled over from an ineligible plan.

  • November 17, 2025

    Del. Justices Find School Districts' Tax Rates Constitutional

    A group of Delaware school districts that were allowed to impose a split property tax rate can keep their different rates for residential and nonresidential properties, the state Supreme Court ruled.

  • November 17, 2025

    MVP: Sullivan & Cromwell's Isaac Wheeler

    Isaac Wheeler of Sullivan & Cromwell LLP's tax practice advised RedBird Capital Partners on the Skydance and Paramount deal, helped xAI and X on a $113 billion transaction related to their merger and guided Tishman Speyer on its $3.5 billion refinancing of Rockefeller Center, earning him a spot as one of the 2025 Law360 Tax MVPs.

  • November 17, 2025

    RI Revenue Through Oct. Beats Forecast By $45M

    Rhode Island's general revenue collection from July through October totaled $45 million more than an estimate, according to the state Department of Revenue.

  • November 17, 2025

    Tenn. Revenue Through Oct. Tops Estimate By $49M

    Tennessee's total tax collection from July through October outpaced a forecast by $49 million, according to the state Department of Finance and Administration.

  • November 17, 2025

    Neb. Net Receipts Through October Match Estimates

    Nebraska's net receipts from July through October totaled $2 billion, staying level with government forecasts, according to the state Department of Revenue.

Expert Analysis

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    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

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    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

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    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

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    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

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    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

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    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

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    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'

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    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?

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    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

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    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

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    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.

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