State & Local
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October 15, 2025
Colo. Income Tax Cut Ballot Proposal Advanced By Board
Colorado would reduce its flat income tax rate by one percentage point under a proposed 2026 ballot measure advanced Wednesday by a state board.
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October 15, 2025
Morgan Lewis Adds Ex-IRS Special Counsel As DC Partner
A former special counsel at the Internal Revenue Service's chief counsel's office has moved to Morgan Lewis & Bockius LLP's tax-exempt organizations team, where he'll continue working on issues related to charitable giving groups and other organizations.
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October 15, 2025
Ohio Income Tax Dispute Wrongly Barred As Late, Court Told
An Ohio trial court incorrectly ruled that a woman's complaint challenging Akron's collection of tax on a settlement payment was time-barred, a group told an appeals court.
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October 15, 2025
Calif. Creates Bay Area Transit District With Power To Tax
California established a transportation district comprising San Francisco and four other counties that is authorized to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill signed by Gov. Gavin Newsom.
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October 15, 2025
Colo. Extends Tax Deadlines For Flood Victims
Colorado taxpayers who have been impacted by floods in the southwestern part of the state will have until the end of the year to file their income taxes and sales taxes, the state Department of Revenue said.
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October 15, 2025
Va. Revenue Through Sept. Rises By $374M
Virginia's general fund revenue collection from July through September surged by $374 million compared with the total for the same period last year, according to the state Department of Revenue.
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October 15, 2025
Calif.'s Newsom Vetoes OK Of Local Transit Taxes Via Initiative
California Gov. Gavin Newsom vetoed a bill that would have affirmed local taxing jurisdictions' authority to use the voter initiative process to impose transactions and use taxes to fund transportation projects.
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October 15, 2025
Ill. Revenue Through Sept. Beats Budget Forecast By $289M
Illinois' total revenue from July through September outpaced estimates by $289 million, according to the governor's office.
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October 14, 2025
Relief Concerns Grow As Sectoral Tariff Actions Build
Importers' hopes for relief from industrywide tariffs are lagging alongside the trade deals President Donald Trump is trying to broker for some goods, while the administration's accelerated rollout of sectoral levies is also stoking concerns the government may be hamstringing its onshoring goals.
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October 14, 2025
Boston Says Celebrity Chef Moved Money To Skirt Tax Bills
The city of Boston is accusing celebrity chef Barbara Lynch of intentionally scheming to avoid paying nearly $1.7 million in property taxes by "siphoning off" corporate assets, asking a judge to pierce the corporate veil and hold her liable for the bill.
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October 14, 2025
DirecTV, Dish Freed From Mo. Cities' Fees, Panel Rules
A 2024 Missouri law that exempted streaming and satellite television companies from local video service provider fees clarified that DirecTV, Dish Network and Sling TV also weren't subject to the charges before the law took effect, a state appellate court ruled Tuesday.
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October 14, 2025
Ky. General Revenue Through Sept. Falls $108M
Kentucky's general fund revenue from June through September decreased from last year during the same period by $108 million, according to the state Department of Revenue.
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October 14, 2025
Ore. Tax Court Dismisses Taxpayers' Refund Offset Case
A taxpayers' complaint over the Oregon Department of Revenue applying a tax refund to their debt for a different state department cannot be heard in the state tax court, the court said in dismissing the case.
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October 14, 2025
Ind. Revenues Through Sept. Top Estimates By $271M
Indiana's general fund revenue from July through September outpaced estimates by $271 million, according to the state Department of Revenue.
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October 14, 2025
Ore. Tax Court Denies Break For Land Claimed As Woodlot
An Oregon landowner could not prove that a portion of a parcel was used as a woodlot that would qualify for a property tax break, the state tax court ruled, noting that the standard for that classification was not clear.
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October 14, 2025
Calif. Revenue Through Sept. Beats Estimate By $4.2B
California's general fund revenue from July through September outpaced forecasts by $4.2 billion, according to a report from the state comptroller.
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October 14, 2025
Calif. Allows Extended Property Tax Relief After LA Fires
California property owners affected by several fires in Los Angeles County in January will have extended property tax relief under legislation signed by Democratic Gov. Gavin Newsom.
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October 10, 2025
Ohio Bill Would Require Voters' OK For Reciprocity Credit Nix
Ohio would require municipal governments to obtain voter approval to modify or repeal income tax credits for resident individuals and pass-through entities for taxes paid to other local taxing authorities under a bill introduced in the state House of Representatives.
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October 10, 2025
Massachusetts Narrows PL 86-272 Protections For Cookies
Out-of-state retailers that place certain internet cookies on consumers' devices in Massachusetts may not claim P.L. 86-272's protections against state income tax under a regulation finalized by the state's tax department Friday.
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October 10, 2025
The Tax Angle: IRS Leadership Changes Amid Gov't Shutdown
The federal government shutdown doesn't appear any closer to being resolved on Capitol Hill, but that hasn't stopped the U.S. Treasury Department from pushing ahead with a dizzying amount of changes in the Internal Revenue Service's top leadership. Here's a rundown of changes at the IRS in the past week.
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October 10, 2025
Taxation With Representation: Sullivan, MoFo, Freshfields
In this week's Taxation With Representation, Fifth Third Bancorp acquires Comerica in an all-stock deal, Qualtrics buys experience analytics firm Press Ganey Forsta, and SoftBank buys ABB's robotics division.
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October 10, 2025
Wis. Bill Would Extend Research Credit Carryover Period
Wisconsin would extend the period over which businesses can claim unused research credits to 50 years under a bill introduced in the state Assembly.
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October 10, 2025
Baker Botts Adds 2 Tax Pros From Venable In San Francisco
Baker Botts LLP is expanding its West Coast transactional team, bringing in a pair of Venable LLP tax attorneys as partners in its San Francisco office.
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October 09, 2025
Perrigo Tax Based On Realized Receipts, Ohio Board Says
Perrigo owes Ohio tax only on the net price it received for its pharmaceutical products, not on the price that was listed but which the manufacturer never realized, the state Board of Tax Appeals said Thursday.
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October 09, 2025
Mich. To Allow Tax Deductions For Tips, OT Pay
Michigan will conform to the federal tax deductions for tip income and overtime pay under a bill signed by Democratic Gov. Gretchen Whitmer.
Expert Analysis
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.