State & Local

  • June 05, 2025

    Mich. Judge Trims Property Owners' Foreclosure Surplus Suit

    A Michigan federal judge trimmed a proposed class action filed by former property owners who accused Wayne County of wrongfully refusing to pay them surplus proceeds from tax foreclosure sales.

  • June 05, 2025

    Tax Judges Call For Fairness In Deference Questions

    Tax law generally gives deference to state government institutions, but good evidence presented by taxpayers can overcome those presumptions and enable judges to exercise discretion, tax court judges said Thursday.

  • June 05, 2025

    Tenn. To Add New Tax To CBD And Delta-8 Products

    Tennessee is set to impose a new wholesale tax structure on hemp-derived THC products, eliminating its 6% retail sales tax at the beginning of 2026, according to a notice published Thursday.

  • June 05, 2025

    Calif. Senate OKs Expansion Of Film Tax Credit

    California would allow animated films and a wider variety of TV shows to claim the state's film and TV tax credit under an expanded version of the credit passed by the state Senate.

  • June 05, 2025

    Mo. Gov. Adds Property Tax Cap To Special Session Agenda

    Missouri's governor announced additional goals for a special session that began this week, including asking lawmakers to put an annual cap on residential property value increases.

  • June 05, 2025

    NH Revenue Misses Forecast By $36M Through May

    New Hampshire's general fund revenue collection from July through May underperformed a forecast by $36 million, according to the state Department of Administrative Services.

  • June 05, 2025

    Ohio House OKs Small-Biz Employee Healthcare Tax Credit

    Small businesses in Ohio would be able to claim a personal income tax credit for providing employees with an individual coverage health reimbursement arrangement under a bill passed by the state House of Representatives.

  • June 05, 2025

    Iowa Revenue Through May Falls $745M From Last Year

    Iowa's general fund revenue collection for July through May dropped $745 million from last fiscal year's collection during that period, according to a report by the state Department of Management.

  • June 05, 2025

    Calif. Assembly OKs Exemption For Returned Tribal Land

    California land that is transferred to a federally recognized Native American tribe would be exempt from state real estate transfer tax under a bill passed in the state Assembly. 

  • June 05, 2025

    Vt. Revenues Surge $225M, Income Taxes Lead Growth

    Vermont's general fund revenue collection from July through April outpaced last year for the same period by $225 million, according to the state Agency of Administration in a report released Thursday.

  • June 05, 2025

    Ore. Senate OKs Barring Farm Tax Break For Illegal Pot Grows

    Oregon would disqualify land from special agricultural tax assessments if the owner is found to be illegally growing marijuana on it under legislation passed unanimously by the state Senate and headed to the House.

  • June 05, 2025

    La. Lawmakers OK State, Local Sales Tax Break Requirement

    Louisiana would require new sales and use tax exemptions to apply to both state and local sales tax under a bill approved by state lawmakers and headed to the governor.

  • June 05, 2025

    Justices Fault Wis. For Denying Tax Break To Charities

    Wisconsin discriminated against a group of Catholic charities when it denied them an unemployment tax exemption, the U.S. Supreme Court said Thursday, rejecting the state's argument that the charities were not operated primarily for religious purposes.

  • June 04, 2025

    Judge Ponders If Netflix's Tax Theory Is 'Too Philosophical'

    A Colorado appellate judge on Wednesday wondered if Netflix's argument for why its subscriptions are not subject to state sales tax is "too philosophical" and doesn't reflect its actual transactions with customers, at a hearing in the state's appeal.

  • June 04, 2025

    Va. Supreme Court Won't Review Partnership Tax Dispute

    The Virginia Supreme Court refused to take up an appeal by the state's tax agency of a ruling that rejected its use of a blended apportionment formula to calculate a corporate partner's tax liability on income from a minority partnership interest.

  • June 04, 2025

    Senate May Clash With House On SALT Cap, Energy Credits

    Senate Republicans are working to finalize the chamber's version of the House's nearly $4 trillion tax bill, and the Senate's bill is likely to conflict with the House's over proposed changes to the state and local tax deduction and green energy credits.

  • June 04, 2025

    Calif. OTA OKs $300K Penalty On Deutsche Bank

    Deutsche Bank did not show cause to have a California tax agency abate more than $300,000 in penalties for the 2021 tax year, the state's Office of Tax Appeals ruled.

  • June 04, 2025

    Mo. Appeals Court Upholds City Tax On REIT's Rental Income

    Healthcare real estate investment trust Ventas Inc.'s receipt of rental income earned from four medical office buildings in Kansas City, Missouri, is a business activity subject to the city's earnings tax, the Missouri Court of Appeals ruled, affirming a lower court decision.

  • June 04, 2025

    Boston Condo Owned By LLC Wins Partial Exemption

    A Boston condominium owned by a single-member limited liability company is eligible for a partial tax exemption as a primary residence, the Massachusetts Appellate Tax Board said in an opinion released Wednesday, reversing the determination of the city board of assessors.

  • June 04, 2025

    Wis. Court Says PL 86-272 Can't Shield Fla. Travel Co.

    A Florida-based travel service can't claim P.L. 86-272 barred Wisconsin's taxation of the company's activities in the state, a Wisconsin appeals court ruled, backing a corporate income and franchise tax assessment by the state's tax agency.

  • June 04, 2025

    Ohio Justices Told State Tax Commish Overvalued Pipeline

    The Ohio tax commissioner overvalued a pipeline, and the state tax appeals board erred in adopting that valuation instead of coming up with its own value, a pipeline company told the Ohio Supreme Court on Wednesday.

  • June 04, 2025

    Mass. Board Upholds Home Value Despite Owner's Claims

    A Massachusetts homeowner's claims of groundwater contamination, nearby illicit activities and noxious odors fell short of the evidence needed to reduce the property's tax valuation, a state board said in an opinion released Wednesday.

  • June 04, 2025

    Ohio Justice Questions School Board's Tax Appeal Claim

    An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.

  • June 04, 2025

    Texas Revenue Through May Up 2.4% From Last Year

    Texas' revenue collection from September through May outpaced the total for the same period last fiscal year by 2.4%, according to the state comptroller of public accounts.

  • June 04, 2025

    Fla. Net Revenue Through April Beat Estimates By $276M

    Florida's net general revenue collection from June through April finished ahead of government forecasts by $276 million, according to a report by the state Office of Economic and Demographic Research.

Expert Analysis

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

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    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

  • Credit Cards And Trading Cards: SALT In Review

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    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

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    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

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