State & Local
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									October 15, 2025
									Colo. Plan For High-Earner Tax Hike Stalled By BoardA proposed Colorado ballot measure to boost income tax rates on high earners while lowering them for most other taxpayers to raise additional revenue addressed more than a single subject, violating state law, a state board said Wednesday. 
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									October 15, 2025
									Colo. Board Advances Proposals To Expand TABORColorado would apply its Taxpayer Bill of Rights to fees raising at least $100 million over five years and for tax expansions under voter initiatives proposed for the state's 2026 ballot and advanced by a state panel Wednesday. 
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									October 15, 2025
									Calif. Gov. Vetoes More Film Tax Credit Data CollectionCalifornia Gov. Gavin Newsom vetoed a bill that would have required the state Film Commission to collect additional data from productions receiving film tax credits, address noncompliance with data collection requirements and publish an annual report on the collected data. 
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									October 15, 2025
									Colo. Income Tax Cut Ballot Proposal Advanced By BoardColorado would reduce its flat income tax rate by one percentage point under a proposed 2026 ballot measure advanced Wednesday by a state board. 
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									October 15, 2025
									Morgan Lewis Adds Ex-IRS Special Counsel As DC PartnerA former special counsel at the Internal Revenue Service's chief counsel's office has moved to Morgan Lewis & Bockius LLP's tax-exempt organizations team, where he'll continue working on issues related to charitable giving groups and other organizations. 
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									October 15, 2025
									Ohio Income Tax Dispute Wrongly Barred As Late, Court ToldAn Ohio trial court incorrectly ruled that a woman's complaint challenging Akron's collection of tax on a settlement payment was time-barred, a group told an appeals court. 
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									October 15, 2025
									Calif. Creates Bay Area Transit District With Power To TaxCalifornia established a transportation district comprising San Francisco and four other counties that is authorized to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill signed by Gov. Gavin Newsom. 
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									October 15, 2025
									Colo. Extends Tax Deadlines For Flood VictimsColorado taxpayers who have been impacted by floods in the southwestern part of the state will have until the end of the year to file their income taxes and sales taxes, the state Department of Revenue said. 
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									October 15, 2025
									Va. Revenue Through Sept. Rises By $374MVirginia's general fund revenue collection from July through September surged by $374 million compared with the total for the same period last year, according to the state Department of Revenue. 
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									October 15, 2025
									Calif.'s Newsom Vetoes OK Of Local Transit Taxes Via InitiativeCalifornia Gov. Gavin Newsom vetoed a bill that would have affirmed local taxing jurisdictions' authority to use the voter initiative process to impose transactions and use taxes to fund transportation projects. 
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									October 15, 2025
									Ill. Revenue Through Sept. Beats Budget Forecast By $289MIllinois' total revenue from July through September outpaced estimates by $289 million, according to the governor's office. 
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									October 14, 2025
									Relief Concerns Grow As Sectoral Tariff Actions BuildImporters' hopes for relief from industrywide tariffs are lagging alongside the trade deals President Donald Trump is trying to broker for some goods, while the administration's accelerated rollout of sectoral levies is also stoking concerns the government may be hamstringing its onshoring goals. 
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									October 14, 2025
									Boston Says Celebrity Chef Moved Money To Skirt Tax BillsThe city of Boston is accusing celebrity chef Barbara Lynch of intentionally scheming to avoid paying nearly $1.7 million in property taxes by "siphoning off" corporate assets, asking a judge to pierce the corporate veil and hold her liable for the bill. 
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									October 14, 2025
									DirecTV, Dish Freed From Mo. Cities' Fees, Panel RulesA 2024 Missouri law that exempted streaming and satellite television companies from local video service provider fees clarified that DirecTV, Dish Network and Sling TV also weren't subject to the charges before the law took effect, a state appellate court ruled Tuesday. 
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									October 14, 2025
									Ky. General Revenue Through Sept. Falls $108MKentucky's general fund revenue from June through September decreased from last year during the same period by $108 million, according to the state Department of Revenue. 
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									October 14, 2025
									Ore. Tax Court Dismisses Taxpayers' Refund Offset CaseA taxpayers' complaint over the Oregon Department of Revenue applying a tax refund to their debt for a different state department cannot be heard in the state tax court, the court said in dismissing the case. 
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									October 14, 2025
									Ind. Revenues Through Sept. Top Estimates By $271MIndiana's general fund revenue from July through September outpaced estimates by $271 million, according to the state Department of Revenue. 
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									October 14, 2025
									Ore. Tax Court Denies Break For Land Claimed As WoodlotAn Oregon landowner could not prove that a portion of a parcel was used as a woodlot that would qualify for a property tax break, the state tax court ruled, noting that the standard for that classification was not clear. 
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									October 14, 2025
									Calif. Revenue Through Sept. Beats Estimate By $4.2BCalifornia's general fund revenue from July through September outpaced forecasts by $4.2 billion, according to a report from the state comptroller. 
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									October 14, 2025
									Calif. Allows Extended Property Tax Relief After LA FiresCalifornia property owners affected by several fires in Los Angeles County in January will have extended property tax relief under legislation signed by Democratic Gov. Gavin Newsom. 
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									October 10, 2025
									Ohio Bill Would Require Voters' OK For Reciprocity Credit NixOhio would require municipal governments to obtain voter approval to modify or repeal income tax credits for resident individuals and pass-through entities for taxes paid to other local taxing authorities under a bill introduced in the state House of Representatives. 
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									October 10, 2025
									Massachusetts Narrows PL 86-272 Protections For CookiesOut-of-state retailers that place certain internet cookies on consumers' devices in Massachusetts may not claim P.L. 86-272's protections against state income tax under a regulation finalized by the state's tax department Friday. 
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									October 10, 2025
									The Tax Angle: IRS Leadership Changes Amid Gov't ShutdownThe federal government shutdown doesn't appear any closer to being resolved on Capitol Hill, but that hasn't stopped the U.S. Treasury Department from pushing ahead with a dizzying amount of changes in the Internal Revenue Service's top leadership. Here's a rundown of changes at the IRS in the past week. 
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									October 10, 2025
									Taxation With Representation: Sullivan, MoFo, FreshfieldsIn this week's Taxation With Representation, Fifth Third Bancorp acquires Comerica in an all-stock deal, Qualtrics buys experience analytics firm Press Ganey Forsta, and SoftBank buys ABB's robotics division. 
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									October 10, 2025
									Wis. Bill Would Extend Research Credit Carryover PeriodWisconsin would extend the period over which businesses can claim unused research credits to 50 years under a bill introduced in the state Assembly. 
Expert Analysis
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								E-Discovery Quarterly: Rulings On Relevance Redactions  In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley. 
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								A Bad Idea, And Another, And Another: SALT In Review  From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Section 1983 Has Promise After End Of Nationwide Injunctions.jpg)  After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice. 
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								Playing Soccer Makes Me A Better Lawyer  Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo. 
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								Adapting To Private Practice: From ATF Director To BigLaw  As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler. 
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								Playing Baseball Makes Me A Better Lawyer  Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie. 
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								Ohio Banking Brief: All The Notable Legal Updates In Q2  Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown. 
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								The People Will Not Have Their Say: SALT In Review  From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								4 Former Justices Would Likely Frown On Litigation Funding  As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association. 
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								How Attys Can Use AI To Surface Narratives In E-Discovery  E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben. 
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								Georgia Banking Brief: All The Notable Legal Updates In Q2  The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham. 
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								ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'  The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine. 
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								Can Companies Add Tariffs Back To Earnings Calculations?  With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.