State & Local
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October 02, 2025
Texas AG Blocks 4 Cities' Property Tax Hikes
Four Texas cities must shelve property tax increases after having failed to comply with a new state law, the state's attorney general ordered Thursday, saying they must raise taxes only enough to maintain the previous year's amount of revenue.
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October 02, 2025
Calif. Law Updates Rules For Tax-Defaulted Property Sales
California has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt.
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October 02, 2025
Wis. Bill Seeks Awards For Tax Tip-Offs In Construction Biz
Wisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating state tax laws under a bill introduced in the state Assembly.
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October 02, 2025
Vt. Revenue Through Aug. Grows By $18M
Vermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration.
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October 02, 2025
W.Va. Revenue Through Sept. Beats Forecast By $61M
West Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday.
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October 01, 2025
Court OKs Policy Rescission In $2.5M Tax Coverage Row
An insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy.
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October 01, 2025
States, Businesses Push Justices To Extend Tariff Arguments
The dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November.
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October 01, 2025
NJ Can't Tax Sale Of Stake In Foreign Co., Enterprise Says
Car rental giant Enterprise asked the New Jersey Tax Court to negate a $1.2 million tax assessment stemming from a sale of interest in an Israel-based software company, arguing that the gain was nonoperational income that should be allocated to Enterprise's home state, Missouri, for tax purposes.
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October 01, 2025
NY Senate Bill Seeks To Tax Energy Used In Crypto Mining
New York would impose an excise tax on energy used in cryptocurrency mining under a bill introduced Wednesday in the state Senate.
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October 01, 2025
Colo. Board Advances High-Earner Tax Ballot Measures
Colorado would increase tax rates on incomes over $500,000 and lower the rate for incomes up to $100,000, raising up to $3.25 billion annually, under two measures proposed for the November 2026 ballot that a state board advanced Wednesday.
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October 01, 2025
DC Estimates $714M Rise In Revenue From Prior Year
Washington, D.C., expects revenue collections for the fiscal year that ended last month to total $714 million more than collections in the year prior, partly because of higher individual and corporate income tax revenue, its chief financial officer said.
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October 01, 2025
State And Local Tax Takeaways From September
From the Pennsylvania Supreme Court's ruling that Pittsburgh may not impose a tax on nonresident athletes to a challenge to New Jersey's rules outlining when a company's internet activities exceed P.L. 86-272's protections against state income taxes, September was active in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.
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October 01, 2025
Caplin & Drysdale Adds Longtime IRS Pro To DC Office
Caplin & Drysdale has grown its Washington, D.C., office with the addition of a veteran Internal Revenue Service attorney, the firm announced Wednesday.
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October 01, 2025
Ore. Court Won't Hear Industrial Tax Classification Claim
An Oregon company's effort to classify property as agricultural was rejected by the state's tax court, which ruled that the company did not identify a statute that could provide the relief it requested.
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October 01, 2025
Wis. Assembly Bill Seeks Tax Subtraction For OT Pay
Wisconsin would create an income tax subtraction for qualified overtime compensation under a bill introduced in the state Assembly.
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October 01, 2025
Retroactive Religious Tax Break Affirmed For Ohio Property
A property that held worship services is entitled to a religious tax exemption for two years before it applied for the tax break, even though it no longer qualified for the tax benefit when it sought the exemption, an Ohio state appeals court affirmed.
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September 30, 2025
IRS To Rework Corporate AMT Proposed Regs
The Internal Revenue Service plans to revise proposed regulations for the corporate alternative minimum tax, the agency announced Tuesday, including rules that would lessen businesses' compliance demands and costs tied to assessing their liability.
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September 30, 2025
NJ Tax Agency To Roll Out Pilot Mediation Program
The New Jersey Division of Taxation will begin a two-year pilot mediation program Wednesday that will allow businesses to settle certain corporation business tax and sales and use tax disputes.
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September 30, 2025
Mass. House Bill Seeks Digital Advertising Sales Tax
Massachusetts would impose a tax on gross sales of digital advertising services, with the revenue supporting public media and education efforts, under a bill pitched by a state representative to a legislative tax panel.
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September 30, 2025
RI Revenue Tops Forecast By $5M In July
Rhode Island's general revenue collection in July outpaced an estimate by about $5 million, the state Department of Revenue reported.
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September 30, 2025
Michigan General Revenues Top Last Year By $940M
Michigan's general revenue collection from October 2024 through August beat last year's total by $940 million, according to the state Department of Revenue in a report released Tuesday.
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September 30, 2025
Alaska Gov. Vetoes Sourcing, Online Biz Apportionment Shift
Alaska's governor vetoed a bill that would have shifted out-of-state companies doing business in the state to market-based sourcing and adopted single-sales-factor apportionment for designated "highly digitized businesses," saying it raised constitutional concerns.
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September 29, 2025
Ore. Lawmakers Approve $4.3B Transportation Tax Hike
Oregon would increase its gas tax and various fees to raise $4.3 billion over 10 years for transportation costs under legislation passed Monday by state lawmakers and heading to the governor.
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September 29, 2025
NC County Illegally Spent Occupancy Taxes, Justices Told
A North Carolina county unlawfully spent occupancy tax revenue on general government services instead of tourism-related initiatives, a group of local property owners told the state's high court, urging it to uphold an appeals court ruling.
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September 29, 2025
Tribal Members Push For Say In Supreme Court Tariff Review
Members of the Blackfeet Nation tribe told the U.S. Supreme Court Monday their inclusion in the justices' review of suits challenging the legality of President Donald Trump's emergency tariffs is crucial to protect Native American rights under federal law.
Expert Analysis
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.