State & Local
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									August 26, 2025
									New DC Combined Reporting Rules Coming, Official SaysUpdates to Washington, D.C.'s statutes and regulations that would specify how the district's treatment of combined groups will change under a new system in January should start being rolled out over the next few months, an attorney for the district's tax agency said Tuesday. 
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									August 26, 2025
									The Tax Angle: Tariff Troubles, Tipped IncomeFrom a look at the impact of rising tariffs on energy tax credits and issues arising from the deduction for taxes on tips, here's a peek into a reporter's notebook on a few developing tax stories. 
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									August 26, 2025
									Colo. Lawmakers OK Selling Tax Credits To Raise $100MColorado would sell tax credits to raise up to $100 million to help bridge an expected budget gap under legislation that state lawmakers passed Tuesday, sending the bill to Gov. Jared Polis. 
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									August 26, 2025
									Ohio Board Denies Tax Break For Church's Vacant SchoolA portion of a church property with a vacant school on it didn't qualify for a tax exemption, even though the property owner stated its intentions to demolish the school, the Ohio Board of Tax Appeals said. 
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									August 26, 2025
									Ohio House Bills Seek To End Or Limit Property TaxesThree bills introduced in the Ohio House of Representatives would eliminate property taxes by 2030, allow voters to introduce ballot initiatives to lower property taxes and increase the approval threshold for passage of certain property taxes. 
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									August 26, 2025
									Tax Credit Dispute Sparks $1.3M Lawsuit Against Jersey CityA prominent Garden State developer filed a lawsuit against New Jersey's second-largest city, claiming the city improperly reversed its position on a longstanding tax agreement — demanding nearly $1.3 million in back payments that the developer says it does not owe. 
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									August 26, 2025
									Calif. Senate OKs New Tax Default Property Sales RulesCalifornia county boards of supervisors would be required to take new steps before approving the sale of a tax-defaulted property under a bill passed by the state Senate. 
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									August 26, 2025
									Mass. Tax Amnesty Generated $140M, Revenue Chief SaysMassachusetts collected more than $140 million in revenue from a 60-day tax amnesty program last year, exceeding the initiative's $100 million forecast, the state Department of Revenue commissioner said Tuesday. 
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									August 26, 2025
									Maine's Budget, Tax Chief To RetireThe commissioner of the Maine Department of Administrative and Financial Services since 2019 will retire from state service, the state's governor announced Tuesday. 
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									August 25, 2025
									Calif. Pitfall Prompted Mass.'s PL 86-272 Reg, Official SaysA California court's invalidation of guidance narrowing federal tax protections for certain online activities because that state didn't follow the rulemaking process weighed into Massachusetts' decision to propose a regulation to adopt a similar stance, a Bay State tax agency attorney said Monday. 
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									August 25, 2025
									Ala. Counties Urge Against Changing Remote Seller Tax RulesAlabama must keep a tax program that allows remote sellers to collect a flat rate and avoid calculating taxes across hundreds of local jurisdictions, a group representing counties in the state said Monday. 
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									August 25, 2025
									Colo. Lawmakers OK Cuts To Business Tax BreaksThe Colorado Senate gave final passage Monday to a group of bills to cut business tax breaks as part of a package state Democrats say is needed to help fill a budget gap caused by federal tax and spending changes. 
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									August 25, 2025
									Mich. Judge Backs 125% Recovery In Tax Foreclosure DealA Michigan federal judge has given the initial approval to a settlement between a proposed class of former property owners and two counties over allegations that the counties unlawfully kept surplus proceeds from the sales of their tax-foreclosed properties, a deal similar to one the same judge OK'd last week. 
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									August 25, 2025
									Ind. Tax Court Overturns Kohl's Property Valuation WinThe Indiana Board of Tax Review incorrectly accepted a property appraisal offered by a Kohl's location despite serious flaws in the method, the state tax court ruled, reversing the board and remanding the matter back to it. 
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									August 25, 2025
									Ex-TSA Attorney Among 3 New Lawyers At Kaplan KirschA former Transportation Security Administration attorney is among three lawyers who recently joined Kaplan Kirsch LLP, a Denver-based law firm that specializes in representing state, local and tribal government agencies on projects such as airport expansions and new rail lines. 
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									August 25, 2025
									Connecticut Court Backs Ouster Of Tax Atty Over Rogue EmailConnecticut's former tax legal director was properly terminated after she used her work computer to send unauthorized draft legislation from her personal email account to a lobbyist who assumed that it was the state tax department's official position, a Connecticut appeals panel has ruled. 
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									August 25, 2025
									Pa. Bill Would Repeal Invalid Graduated Income Tax LawPennsylvania would formally repeal its graduated income tax that was never allowed to take effect when it passed in 1935 because of the commonwealth's constitutional uniformity clause, under a bill introduced in the Pennsylvania House of Representatives. 
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									August 25, 2025
									NY Bill Seeks Property Tax Credits In Certain JurisdictionsSome New York taxpayers would be eligible for a tax credit of their property tax amount if the taxpayer lives in certain taxing districts under a bill introduced in the state Senate. 
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									August 25, 2025
									Texas Bill Would OK Low-Population Voter-Approval Tax RatesThe Texas voter-approval property tax rate, the maximum rate a local government can adopt without voter approval, would be reduced for smaller taxing authorities under a bill passed in the state Senate and a House committee. 
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									August 22, 2025
									Colo. House Advances Cuts To Business Tax BreaksColorado would scale back a pair of business tax breaks under legislation advanced Friday by the state House of Representatives in a special session called by Gov. Jared Polis to address the impact from the federal budget reconciliation bill signed in July. 
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									August 22, 2025
									State Tax Agencies Hiring IRS Departures To Boost RanksMore than 20 state revenue departments have hired former IRS employees this year amid a 25% reduction in the federal agency's staff, a development that tax practitioners say could improve states' communication with taxpayers and may prompt auditors to probe federal information on state returns. 
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									August 22, 2025
									NC Justices Affirm Dismissal Of Philip Morris Tax ChallengeA North Carolina administrative court does not have the power to find a state tax law unconstitutional as applied, the state's highest court ruled Friday, upholding a loss for Philip Morris in a $300,000 franchise tax case. 
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									August 22, 2025
									Texas Bill Seeks To Cut Late Property Tax Payment PenaltiesTexas would reduce the amount of penalty and interest imposed on late property tax payments under a bill introduced in the state House of Representatives. 
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									August 22, 2025
									Mich. Bills Seek New Tax On Electric Infrastructure UpgradesMichigan would exempt replacement electric distribution infrastructure from property tax and instead impose an annual tax on the electric utility that owns the infrastructure under bills introduced in the state House of Representatives. 
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									August 22, 2025
									Taxation With Representation: Kirkland, Weil, Fried FrankIn this week's Taxation With Representation, private equity firm Thoma Bravo buys human resources software provider Dayforce Inc. in a take-private deal, Lowe's buys Foundation Building Materials, Nexstar Media Group Inc. acquires fellow media company Tegna Inc., and Soho House & Co. Inc. inks a take-private deal with hotel operator MCR. 
Expert Analysis
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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. 
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								Litigation Inspiration: Honoring Your Learned Profession  About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben. 
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								AI May Limit Key Learning Opportunities For Young Attorneys  The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft. 
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								Why Now Is The Time For Law Firms To Hire Lateral Partners  Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence. 
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								Considering Possible PR Risks Of Certain Legal Tactics  Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory. 
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								It's No Longer Enough For Firms To Be Trusted Advisers  Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative. 
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								Frames Of Deference: SALT In Review  From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Navigating A Potpourri Of Possible Transparency Act Pitfalls  Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley. 
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								How Methods Are Evolving In Textualist Interpretations  Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law. 
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								Local Taxes And Repercussions: SALT In Review  From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.