State & Local
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									September 12, 2025
									Troutman Adds Robinson Bradshaw Benefits ProTroutman Pepper Locke LLP has grown its tax and benefits practice group in North Carolina with the addition of a Robinson Bradshaw & Hinson PA attorney. 
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									September 12, 2025
									Oklahoma Revenues Beat Estimates By $47MOklahoma's net revenue collection in July and August outpaced estimates by $47 million, according to the state Office of Management and Enterprise Services. 
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									September 12, 2025
									Ariz. Tax Court Backs Solar Cos.' Valuation MethodTwo Arizona solar energy companies may use the sale prices of membership interests as the original costs of their equipment to determine its full cash value for property tax purposes, the state's tax court said, potentially allowing that cost component to be lowered significantly. 
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									September 12, 2025
									Ore. Broker's $659K Income Addition Reversed By Tax CourtA $659,000 addition to the taxable income of an Oregon financial planner for a payment from a corporation of which he was sole owner constituted earnings that had already been reported, the state's tax court found, ordering the amount to be subtracted. 
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									September 11, 2025
									Tax Definitions For Digital Products Eyed By MTC Study GroupA study group tasked with defining certain digital products for state taxation purposes offered ways to distinguish between those products Thursday in a presentation to a Multistate Tax Commission work group. 
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									September 11, 2025
									ABA Tax Chair Seeks To Maintain Section's Ties With IRSThe new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service. 
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									September 11, 2025
									Pa. Justices Seek Fair Process For Picking Tax AppealsPennsylvania's Supreme Court grappled Thursday with whether a school district's tax assessment appeals ran afoul of prior rulings upholding the uniformity clause of the state Constitution, suggesting that any criteria for choosing appeals might favor one kind of property over another. 
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									September 11, 2025
									Montana Tribe Members Ask To Join Justices' Tariff Suit ReviewMembers of the Blackfeet Nation have asked the U.S. Supreme Court to join its review of cases challenging President Donald Trump's emergency tariffs, telling the justices that their arguments' inclusion in the matter is essential to support tribal rights under federal law. 
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									September 11, 2025
									Ohio Revenues Through August Beat Estimates By $30MOhio's general fund revenue in July and August outpaced estimates by about $30 million, according to the state Office of Budget and Management. 
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									September 11, 2025
									Minn. Revenue Beat August Forecast By $86MMinnesota's total revenue in August exceeded estimates by $86 million, according to the state Department of Management and Budget. 
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									September 11, 2025
									Alabama Panel Upholds Assessment On 'Tax Protestor'An Alabama man who had asserted "tax protestor" arguments made no valid claim that the state's income tax laws have been erroneously applied to him, the Alabama Tax Tribunal said, rejecting his challenge of a tax assessment. 
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									September 11, 2025
									Calif. Revenue Through Aug. Beats Estimate By $2BCalifornia's total revenue in July and August exceeded a government forecast by $2 billion, the state controller's office said. 
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									September 11, 2025
									Minn. Man Can Seek Tax Break For Assisted Living UnitA Minnesota resident of an assisted living facility owned by a tax-exempt nonprofit corporation may seek a tax exemption for his unit, the state's tax court said, rejecting a county's motion to dismiss the claim. 
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									September 10, 2025
									Texas Justices Wary Of Shifting Franchise Tax CalculationThe Texas Supreme Court on Wednesday pushed an energy company to explain why the Texas tax code would make it eligible for a refund for bunker oil sold in the Lone Star State, asking where it should look in the law to create a "destination test" for state franchise taxes. 
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									September 10, 2025
									The Tax Angle: New Extenders, Housing CreditsFrom a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories. 
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									September 10, 2025
									Colo. Gov. Urges Extension Of Fed. Enhanced Premium CreditCongress should act to preserve the tax credit that subsidizes individual market health plans, Colorado Gov. Jared Polis told the state's congressional delegation, warning of significant premium increases if the credit is allowed to expire after this year. 
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									September 10, 2025
									Disney, IHOP Parent Ask Mich. Panel To Redo Escheat RulingDisney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless. 
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									September 10, 2025
									Miss. Landscape Biz. Can't Cut Sales Tax Bill, Court SaysA landscaping business owes $154,000 in sales tax, a Mississippi appeals court ruled, agreeing with a lower court that the owner failed to present adequate records showing the company's gross taxable revenue. 
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									September 10, 2025
									Schenck Price Adds Int'l Tax Pro In NJ From Solo ShopSchenck Price Smith & King LLP expanded its international tax group this week with the addition of an expert in tax planning for both inbound and outbound companies, institutional investors and investment funds. 
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									September 10, 2025
									Ore. County Failed To Tell Biz It Lost Tax Break, Court SaysAn Oregon meat processor was justified in failing to timely appeal property assessments because it was never notified in writing by a county assessor of its exclusion from an enterprise zone tax incentive program, the state tax court ruled. 
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									September 10, 2025
									SD Total Revenues Through August Beat Last Year by $6MSouth Dakota's general fund revenue in July and August outpaced the same period last year by roughly $6 million, according to the state Bureau of Finance and Management. 
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									September 10, 2025
									Kirkland Adds Fintech Regulatory Partner From McDermottKirkland & Ellis LLP has enhanced its fintech regulatory compliance capabilities in New York with the addition of an experienced corporate partner who joins the firm from McDermott Will & Schulte. 
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									September 09, 2025
									SC Panel Weighs Whether Tractor Supply Shifted IncomeA South Carolina appellate panel wrestled Tuesday with whether the state Department of Revenue exceeded authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce its state corporate tax liability. 
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									September 09, 2025
									Mass. Lawmakers Pitch Local Real Estate Transfer TaxesMassachusetts cities would have the option of levying fees on real estate transfers worth more than $1 million to help fund affordable housing efforts under legislation pitched Tuesday to a joint House-Senate panel. 
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									September 09, 2025
									Justices Grant Fast-Track Review For Trump Tariff SuitThe U.S. Supreme Court will fast-track its consideration of the government's appeal of a Federal Circuit ruling that President Donald Trump's tariffs under the International Emergency Economic Powers Act are unlawful, according to a Tuesday order. 
Expert Analysis
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								When Innovation Overwhelms The Rule Of Law  In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner. 
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								Imagine The Possibilities Of Openly Autistic Lawyering  Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis. 
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								Litigation Funding Disclosure Debate: Strategy Considerations  In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital. 
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								Open Season On A Department Of Revenue: SALT In Review  From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								5 Ways To Create Effective Mock Assignments For Associates  In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro. 
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								Mentorship Resolutions For The New Year  Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR. 
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								5 Litigation Funding Trends To Note In 2025  Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital. 
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								Rethinking Litigation Risk And What It Really Means To Win  Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance. 
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								Bad Ideas From Coast To Coast: SALT In Review  From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								No, Litigation Funders Are Not 'Fleeing' The District Of Del.  A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway. 
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								5 E-Discovery Predictions For 2025 And Beyond  In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler. 
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								Illinois Banking Brief: All The Notable Legal Updates In Q4  While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema. 
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								7 Ways 2nd Trump Administration May Affect Partner Hiring  President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.