State & Local
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									August 20, 2025
									What To Watch In Florida Real Estate In 2025's Second HalfFlorida real estate is less impervious to challenges confronting the industry and broader economy than in recent years, but local attorneys and real estate professionals say they expect the market will continue to attract people, business and investment in the second half of 2025 and beyond. 
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									August 20, 2025
									MTC Group Flags State Rule Gaps For Partnership TaxationThe Multistate Tax Commission group working on state taxation of partnerships said Wednesday that state rules for sourcing multistate partnership income are not sufficiently developed. 
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									August 20, 2025
									Wash. Court Says Fujifilm Unit Owes Tax For Staying 1 EntityThe Washington Department of Revenue properly assessed $2.7 million in manufacturing business and occupation tax on Fujifilm SonoSite after the company told the department it was splitting into two entities but then failed to do so, the state Court of Appeals ruled. 
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									August 20, 2025
									Nutter Welcomes Tax Atty In NY From Fox HoranLess than a month after announcing it had grown its ranks by 8% with the addition of 13 attorneys in three states, Nutter McClennen & Fish LLP said earlier this week that it has hired a New York-based tax attorney from Fox Horan & Camerini LLP. 
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									August 20, 2025
									NY July Tax Collections 8.8% Higher Year-Over-YearNew York state's tax collections in July reached approximately $6.6 billion, 8.8% higher than the previous July, a report from the state Department of Taxation and Finance said. 
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									August 20, 2025
									Miss. Seafood Market On The Hook For Tax Bill, Court SaysThe Mississippi Department of Revenue was within its right to use an observational audit to calculate a seafood market's sales tax liability after the business failed to keep adequate records, a panel for the Mississippi appeals court ruled. 
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									August 20, 2025
									Texas House Bill Seeks To Bar Property Taxes Starting In 2031Texas would bar the imposition of property taxes starting in 2031, contingent on voter approval of an amendment to the state constitution, under a bill introduced in the state House of Representatives. 
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									August 19, 2025
									Mich. Panel OKs Escheat Actions On Disney, IHOP ParentMichigan can seek to enforce unclaimed property remittance obligations against Disney and the parent company of IHOP after completing audits that lasted more than eight years, the state's Court of Appeals ruled, reversing a trial court's ruling that found the statute of limitations had expired. 
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									August 19, 2025
									IRS To Float Rules Aimed At Easing Corporate Moves To USThe IRS announced plans Tuesday to propose regulations that would make it easier for publicly traded foreign corporations that own U.S. real estate to move their official base to the U.S. without facing unexpected tax issues. 
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									August 19, 2025
									Ill. July Revenue Drops $35M From Last YearIllinois' general revenue collection in July declined by $35 million from the same month last year, according to the state Office of Management and Budget. 
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									August 19, 2025
									NH Justices Find Conn. Couple On Hook For Dividend TaxNew Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled. 
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									August 19, 2025
									NY Assembly Bill Would End State Income Taxes On OT PayNew York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly. 
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									August 18, 2025
									IRS Sharing Tax Info With ICE Amid Legal ChallengeThe Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests. 
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									August 18, 2025
									Ala. Tribunal Nixes Income Tax On Fla. Remote WorkerA remote worker in Florida isn't liable for Alabama income tax in 2021 because she didn't conduct any business in Alabama that year, the Alabama Tax Tribunal ruled. 
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									August 18, 2025
									NJ Man's Late Filing Dooms Income Tax Appeal, Court SaysA New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency. 
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									August 18, 2025
									Texas Special Session To Include Cutting Property TaxesTexas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens. 
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									August 18, 2025
									NJ Couple Filed Property Tax Appeal Too Late, Court SaysA county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute. 
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									August 18, 2025
									Del. OKs Property Tax Installment Payments, Refund ChangeDelaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor. 
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									August 18, 2025
									Del. Codifies Counties' Power To Tax Property By ClassDelaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor. 
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									August 15, 2025
									Ala. Cities' Suit Could Upend Remote Seller Tax RulesA challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes. 
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									August 15, 2025
									New Jersey AG Slams Power Broker's 'Flawed' Appeal BriefSouth Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court. 
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									August 15, 2025
									Retired EY Tax Ace Joins Atlanta BoutiqueAtlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday. 
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									August 15, 2025
									Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. SaysA provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers. 
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									August 15, 2025
									T-Mobile Owes $1.8M In NY Sales Tax On Service FeesA T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled. 
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									August 15, 2025
									Taxation With Representation: Wachtell, Cooley, SullivanIn this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners. 
Expert Analysis
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								Firms Must Offer A Trifecta Of Services In Post-Chevron World  After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons. 
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								5 Tips To Succeed In A Master Of Laws Program And Beyond  As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith. 
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								Portland's Gross Receipts Tax Oversteps City's Authority  Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy. 
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								How Law Firms Can Avoid 'Collaboration Drag'  Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation. 
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								Assessing The Practicality Of Harris' Affordable Housing Plan  Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin. 
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								Litigation Funding Disclosure Key To Open, Impartial Process.jpeg)  Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia. 
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								What NFL Draft Picks Have In Common With Lateral Law Hires  Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle. 
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								Replacing The Stigma Of Menopause With Law Firm Support  A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons. 
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								Planning Law Firm Content Calendars: What, When, Where  During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned. 
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								Specific Attacks On A Vague Tax Law: SALT In Review  From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Law Firms Should Move From Reactive To Proactive Marketing  Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting. 
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								The Big Issues A BigLaw Associates' Union Could Address  A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea. 
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								It's Time For A BigLaw Associates' Union  As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.