State & Local

  • July 30, 2025

    Ore. Clarifies Info Disclosure For Enterprise Zone Tax Breaks

    Oregon specified which of a business's records are exempt from disclosure when applying for an enterprise zone property tax exemption and clarified eligibility requirements under a bill signed by the governor.

  • July 30, 2025

    Car Dealer Seeks Oral Arguments In Ohio High Court Tax Fight

    A West Virginia car dealer should be able to present its case in its Ohio commercial activity tax fight to the Ohio Supreme Court in oral arguments, the dealer told the justices Wednesday.

  • July 30, 2025

    Michigan General Revenue Through June Up $901M

    Michigan's general revenue fund revenue from October through June outpaced last year's collection by $901 million, according to the State Budget Office in a report released Wednesday.

  • July 29, 2025

    Conn. Resident Asks NY Panel To Negate Tax On Remote Work

    A Connecticut resident who teaches at a New York university asked a New York state appeals court to grant him a tax refund for days he worked from home, arguing the state unconstitutionally stretched its taxing authority into Connecticut, according to a petition made public Tuesday.

  • July 29, 2025

    Mass. Couple's Push For Lower Home Value Falls Short

    A Massachusetts couple's claim that their home was dated and overvalued by a local assessor was rejected by a state board, which found shortcomings in their sales comparison analysis.

  • July 29, 2025

    DC Council Rejects Capital Gains Tax Boost In Budget

    Washington, D.C., council members narrowly rejected a proposal to impose a capital gains surcharge on high-income earners, passing a funding package that would block the district's earned income tax credit and expand gambling.

  • July 29, 2025

    State & Local Tax Atty Rejoins Pillsbury In San Francisco

    Pillsbury Winthrop Shaw Pittman LLP continues expanding its tax team, welcoming a state and local tax expert who worked several years as a solo practitioner back to the firm as a partner in its San Francisco office.

  • July 29, 2025

    Colo. Conservative Group Says New OT Law Violates TABOR

    Colorado's new overtime law, which requires overtime deducted from federal gross income to be added back to a taxpayer's federal taxable income for state income tax, violates the state's Taxpayer's Bill of Rights, a conservative advocacy group told a state district court.

  • July 29, 2025

    Calif. Allows Retroactive Tax Exclusion For Solar Property

    California will allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill signed by Gov. Gavin Newsom.

  • July 29, 2025

    Utah Justices Back Tax On Spouse Of University Student

    The husband of a Utah resident is on the hook to pay income tax despite having resided in another state, the Utah Supreme Court said, ruling that because his wife was attending college in the state, he also qualified as a domiciled resident.

  • July 29, 2025

    NJ Offers Penalty, Interest Waivers For Nonresident Partners

    Partnerships with nonresident partners that owe New Jersey tax can request relief from late filing penalties and interest on underpayments of estimated taxes if they have calculated tax based on a former method that was altered in 2024, the state tax agency said.

  • July 29, 2025

    Calif. Extends Filing Allowance For Taxpayers Without SSNs

    California indefinitely extended provisions of a preexisting law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill signed by Gov. Gavin Newsom.

  • July 28, 2025

    Trade Group Asks NY Appeals Court To Void PL 86-272 Rules

    A business trade group asked a New York state appeals court to negate a state regulation that outlines when out-of-state businesses' online activities exceed P.L. 86-272's state income tax protections, arguing that a lower court incorrectly found the rule wasn't preempted by the federal statute.

  • July 28, 2025

    NY Tax On Verizon Services Is Barred, Tribunal Affirms

    New York's imposition of gross receipts tax on certain Verizon services is preempted by the federal Internet Tax Freedom Act, and the company is not liable for about $12 million in additional tax, the state's Tax Appeals Tribunal affirmed in a decision obtained Monday by Law360.

  • July 28, 2025

    SALT Cap Complexity Could Rewrite Tax Planning Strategies

    The new $40,000 cap on state and local tax deductibility in the GOP's 2025 tax overhaul will likely prompt a new wave of strategic tax planning activity among wealthy business owners and individuals seeking to maximize their deductions and make use of state-level workarounds before the temporary relief expires.

  • July 28, 2025

    Jones Walker Launches In Minnesota With Tax Partner Hire

    Jones Walker LLP announced its first expansion into the state of Minnesota with the hire of an experienced tax partner from Fredrikson & Byron PA who also spent nearly a decade with PwC.

  • July 28, 2025

    10th Circ. Says Carbon Group Can't Appeal Tax Assessment

    An entity that owns interest in a carbon producer can't appeal a $2 million tax assessment made by a Colorado county on a carbon unit operator that the entity owns interest in because the federal court doesn't have jurisdiction, the Tenth Circuit said Monday.

  • July 28, 2025

    Neb. Tax Board Backs Assessment Of Vacant Commercial Lots

    A Nebraska county correctly valued three vacant commercial lots at a combined $540,000, despite the owners' claim that the parcels were purchased for a fraction of that amount, the state Tax Equalization and Review Commission said.

  • July 28, 2025

    NM Revenues Through Feb. Up $272M From Forecasts

    New Mexico's general fund revenue from July 2024 through February outpaced forecasts by $272 million, according to a report by the state's Legislative Finance Committee.

  • July 28, 2025

    Texas Resolution Seeks Vote On Lower Property Value Limits

    Texas would ask voters if the state should amend its constitution to authorize lower limits on the maximum appraised value of residence homesteads and of real property other than homesteads for tax purposes under a joint resolution filed in the state House of Representatives during a special session.

  • July 25, 2025

    Ill. House Bill Would Hike Estimated Tax Payment Threshold

    Illinois would raise the threshold for when certain income taxpayers that aren't corporations must pay estimated tax under a bill introduced in the state House of Representatives.

  • July 25, 2025

    Calif. County Denied Rehearing Over Timeshare Fee

    A California county will not get a rehearing over a judgment that an annual fee the county charges to timeshare resort owners to give them each a value of their own properties for property tax purposes was excessive and, in fact, acted as a tax, an appellate panel ruled.

  • July 25, 2025

    Nationwide Urges Mich. Justices To Let Unitary Tax Win Stand

    Entities of Nationwide urged the Michigan Supreme Court to reject the state tax agency's arguments that the insurance company's affiliates are required to file taxes as separate entities instead of as a unitary group that can share credits among its members.

  • July 25, 2025

    Rising Star: Gibson Dunn's Michael Q. Cannon

    Michael Q. Cannon of Gibson Dunn & Crutcher LLP has been the lead attorney on several high-profile cases, including playing a key role in advising on the tax aspects of the world's largest merger and acquisition deal in 2023, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • July 25, 2025

    Ore. Broadens Natural Resource Estate Tax Exemption

    Oregon is broadening eligibility for the state's estate tax exemption for inherited natural resource interests under a pair of bills signed into law by the governor.

Expert Analysis

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

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