State & Local

  • October 28, 2025

    Colo. Clarifies Partners' Eligibility For Housing Tax Credit

    Partners, members and shareholders admitted to a pass-through entity before it files a return claiming a Colorado affordable housing tax credit are eligible for allocations of the credit, the state's tax department said, looking to the Legislature's intent behind a state law.

  • October 27, 2025

    Digital Tax Proposal Faces Doubts Over Practical Challenges

    A proposed codification of how states can tax digital products without taxing human services such as law and accounting is not workable in practice, a tax professional said Monday.

  • October 27, 2025

    Ore. Industrial Property Tax Cases Axed For Discovery Failure

    The owner of 10 industrial properties in Oregon can't proceed with its appeals of the properties' valuations after having failed to comply with a discovery order, the state's tax court said.

  • October 27, 2025

    Wayfair Doesn't Enable NY's PL 86-272 Rule, Group Says

    New York's regulation outlining when out-of-state businesses' online activities render them subject to state income tax is preempted by federal law and not addressed by the U.S. Supreme Court's Wayfair decision, a trade group told a state appeals court.

  • October 27, 2025

    Ind. Special Session Call Includes Fed. Tax Code Conformity

    The Indiana Legislature will be tasked with conforming the state's tax code with the latest federal provisions when it convenes a special session next week at the behest of the state's Republican governor, who issued the call Monday. 

  • October 27, 2025

    RI Revenues Through Sept. Up $46M From Estimate

    Rhode Island revenues from July through September outpaced budget forecasts by $46 million, according to the state Department of Revenue.

  • October 27, 2025

    ND Revenues Through Sept. Fall $8M Short Of Estimate

    North Dakota's general revenues from July through September lagged $8 million behind a forecast, according to the state Legislative Council.

  • October 27, 2025

    NYC Property Tax Limit Measure Sent To Hochul

    New York state would allow New York City to adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill sent to Gov. Kathy Hochul.

  • October 24, 2025

    NJ Panel Tosses Sprawling Legal Malpractice, Fraud Suit

    A New Jersey state appellate court has backed the permanent dismissal of a developer's legal malpractice and fraud suit against Cooper Levenson April Niedelman & Wagenheim PA and other parties, ruling that the state's entire controversy doctrine, which requires litigants to put all their relevant allegations in a single suit, bars his claims.

  • October 24, 2025

    Former Judges Tell Justices To Strike Down Trump's Tariffs

    Former federal judges and government officials, joined by scholars, economists, businesses and interest groups, told the U.S. Supreme Court this week that President Donald Trump's emergency tariffs should be struck down because the law the president has utilized does not give him power to impose those measures.

  • October 24, 2025

    Avalara Investors Fight Stay In $8.4B Buyout Dispute

    Shareholders of tax software company Avalara are fighting a motion by the company in Washington federal court to stay litigation accusing it of misleading investors ahead of an $8.4 billion deal to take the company private.

  • October 24, 2025

    Tax Pros Expect No IRS Word Soon On 'Friendly Doctor' Deals

    The tax treatment of private equity investments in medical firms and other professional practices remains unresolved as the Internal Revenue Service delays updates to long-awaited consolidated return regulations and focuses instead on implementing the new 2025 Republican budget law, tax experts said Friday.

  • October 24, 2025

    Calif. Groups Push Billionaire Tax To Offset Federal Cuts

    A tax on the wealthiest Californians is once again on the table in the nation's largest state, this time via a proposal for a voter referendum.

  • October 24, 2025

    Bank Director Owes NY Tax On Pa. Remote Work In Pandemic

    A managing director at the Bank of Montreal's New York office who worked remotely from Pennsylvania in 2020 due to the COVID-19 pandemic was still subject to New York tax, the state's Tax Appeals Tribunal ruled.

  • October 24, 2025

    Md. Office Building Valuation Cut In Half By Tax Court

    A Maryland office building was overvalued at roughly $40 million in tax years 2023 and 2024, the state tax court found, agreeing with an income analysis presented by the property owner that its value should be reduced by half.

  • October 24, 2025

    Minn. Justices Urged To Uphold Indirect Audit Of Liquor Seller

    An indirect audit of a liquor retailer correctly determined its taxable sales, the Minnesota revenue commissioner told the state Supreme Court, urging it to uphold a state tax court decision and a $639,000 assessment spanning six years.

  • October 24, 2025

    Trump Ends Canada Trade Talks Over Ontario's Reagan Ad

    President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.

  • October 24, 2025

    Pa. Court Nixes Property Owner's Additional Refund Request

    The Pennsylvania Commonweath Court cannot grant a property owner an additional property tax refund after a school district was required to recalculate one county's tax burden because issues of material fact remain in the case, the court said. 

  • October 24, 2025

    Taxation With Representation: Latham, Wachtell, Gibson Dunn

    In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.

  • October 24, 2025

    Mass. Appeals Court Finds No Evidence To Drop Home's Value

    A Massachusetts homeowner failed to show that a local assessor overvalued his property and made procedural errors, the state appeals court ruled Friday, upholding his property's value.

  • October 23, 2025

    Ex-Mich. Speaker Aide Cops To Embezzlement, Will Testify

    A former top staffer for former Michigan House Speaker Lee Chatfield pled guilty to embezzling from a political nonprofit while working for the state and, as part of a plea deal, has agreed to provide "truthful testimony in future hearings," according to an announcement made Thursday.

  • October 23, 2025

    Mass. Tax Break Bill For Urban Farms Advances

    Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.

  • October 23, 2025

    Mass. Panel Advances Limit On Tax Break For Green Energy

    Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.

  • October 23, 2025

    Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan

    Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.

  • October 23, 2025

    NY Couple Fail To Show Domicile Change, Tribunal Affirms

    A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.

Expert Analysis

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

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