State & Local
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June 23, 2025
New York Tax Revenue Surges $2.27B
New York's general revenue collection from May through June outpaced last year by $2.27 billion, according to a report by the state Department of Taxation and Finance.
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June 23, 2025
Oregon Lawmakers OK Extending Brownfield Tax Breaks
Oregon would extend its program of local property tax incentives for brownfield development by six years under legislation passed by the state House of Representatives.
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June 23, 2025
Oregon House Passes Bill To Nearly Double Lodging Tax
Oregon would nearly double its lodging tax rate under legislation approved by the state House.
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June 23, 2025
Texas Authorizes Tax Break For Border Safety Infrastructure
Texas authorized a property tax exemption for real property used to install border security infrastructure in counties that border Mexico, pending voter approval of a proposed amendment to the state constitution, under a bill signed by Gov. Greg Abbott.
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June 23, 2025
Ore. Lawmakers OK Barring Farm Tax Break For Illegal Pot
Oregon farmland would lose eligibility for a tax break if its owner is found to be illegally growing marijuana on it under legislation approved by state lawmakers.
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June 23, 2025
Oregon Sets Uniform Deadlines For Tax Refund Requests
Oregon is establishing uniform deadlines for requesting refunds of taxes administered by the state Department of Revenue under legislation signed by Democratic Gov. Tina Kotek.
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June 20, 2025
NY ALJ OKs Like-Kind Exchange On Investors' Same-Day Sale
Two New York residents qualify for a like-kind exchange deferment of gains they received from selling an apartment building on the same day they obtained its title from a partnership they were invested in, a New York administrative law judge said in a determination released Friday.
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June 20, 2025
Texas Justices Pass On USA Today, Tax Firm Defamation Fight
The Texas Supreme Court on Friday declined to take up a venue dispute in a defamation suit against USA Today over a 2021 investigative series into tax services and technology company Ryan LLC.
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June 20, 2025
REIT Wants Mo. Justices To Review City Tax On Rental Income
Rental income from property owned by healthcare real estate investment trust Ventas Inc. should not be taxed by Kansas City, Missouri, as income from business activity, the company said, seeking review of the case by the state supreme court.
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June 20, 2025
Arizona Voters To Decide On Local Grocery Tax Cap
Arizona cities and towns would be barred from imposing new or increased grocery tax rates above 2% if voters approve a state constitutional amendment proposed in a resolution approved by lawmakers Friday.
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June 20, 2025
Taxation With Representation: Latham, Paul Weiss, Covington
In this week's Taxation With Representation, Nippon Steel closes its purchase of U.S. Steel, Hunter Point Capital buys a minority stake in Equitix, Eaton acquires Ultra PCS Ltd. from the Cobham Ultra Group, and Eli Lilly and Co. acquires Verve Therapeutics.
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June 20, 2025
80% Back Energy Co. Taxes For Climate Damage, Oxfam Says
About 80% of people surveyed across the world support taxing oil, gas and coal corporations as a way to pay for environmental damages caused by pollution, including 75% in the U.S., according to a survey by nongovernmental organization Oxfam International and environmentalist organization Greenpeace International.
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June 18, 2025
Oregon House Panel OKs Nearly Doubling Lodging Tax Rate
Oregon would raise its state transient lodging tax rate from 1.5% to 2.75%, with the new revenue dedicated to state conservation efforts, under legislation advanced by the House Revenue Committee.
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June 18, 2025
La. Officials Probe Tax Dept.'s Capacity For Seller Audits
More enforcement is needed to ensure proper collection of taxes on remote sales, members of Louisiana's remote sellers commission said Wednesday, while noting challenges the state's tax department may face should it take on audits for the commission.
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June 18, 2025
Square, Cash App Parent Wins Push To Slash Atlanta Tax Bill
A trial court correctly ruled that the parent company of online payment systems Square and Cash App didn't owe around $540,000 in business occupation tax to Atlanta, the Georgia Court of Appeals found, agreeing that the company owed around $20,000 instead.
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June 18, 2025
Mich. Housing Co-Op Suit On Hold After Disclosure Exemption
A Michigan federal judge hit pause on a lawsuit from a group of housing cooperatives to escape requirements of the Corporate Transparency Act after the Financial Crimes Enforcement Network said it would give U.S.-based entities a break from the rules.
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June 18, 2025
Aramark's Agency Exclusion Claim Rejected By Ohio Justices
Aramark can't claim an agency exclusion on its gross receipts tax calculations for reimbursements it received from clients for purchases, the Ohio Supreme Court ruled Wednesday, affirming the state tax agency's denial of a roughly $908,000 tax refund claim from the food services company.
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June 18, 2025
RI Revenue Collection Trails Forecast By $1.1M
Rhode Island's general fund revenue collection for July through May underperformed an estimate by $1.1 million, according to the state Department of Revenue.
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June 18, 2025
Okla. Apartments Not Subject To Property Tax Bump Transfer
An Oklahoma apartment complex is not subject to the county's increased tax assessment that is allowed when a property's title is transferred just because the limited partnership that owns the complex changed ownership, the state Supreme Court ruled.
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June 18, 2025
NC Total Revenue Through May Up $980M From Last Year
North Carolina's total revenue collection from July through May surpassed the amount collected during the same period last fiscal year by $980 million, according to the state controller's office.
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June 18, 2025
Okla. Gov. Nixes Betting Loss Exclusion From Deduction Cap
Oklahoma's governor pocket vetoed a bill that would have exempted gambling losses that are deductible for federal income tax purposes from the state's cap on itemized deductions.
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June 18, 2025
Virginia General Revenue Collection Through May Up $1.6B
Virginia's general fund revenue collection from July through May surged ahead of last year by $1.6 billion, according to a report by the state finance secretary.
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June 17, 2025
Florida Lawmakers Approve Ending Business Rent Tax
Florida would eliminate its business rent tax and require a study on whether the state could eliminate or reduce residential property taxes under budget-related legislation the state Legislature approved.
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June 17, 2025
Wyden Vows To Fight For Energy Credits Facing GOP Repeal
The top Senate Democratic tax writer vowed Tuesday to try to protect clean energy tax provisions of the 2022 Inflation Reduction Act that would face an early repeal under the sweeping tax and budget legislation released by Republicans in the Senate Finance Committee.
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June 17, 2025
Ill. Increases Sports Betting, Tobacco Tax And Taxes Airbnbs
Illinois increased its tax on sports betting and tobacco products and extended its tax on hotel operators to include short-term rentals like Airbnbs and Vrbos under a budget bill approved by the governor.
Expert Analysis
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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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.