State & Local

  • November 17, 2025

    MVP: Sullivan & Cromwell's Isaac Wheeler

    Isaac Wheeler of Sullivan & Cromwell LLP's tax practice advised RedBird Capital Partners on the Skydance and Paramount deal, helped xAI and X on a $113 billion transaction related to their merger and guided Tishman Speyer on its $3.5 billion refinancing of Rockefeller Center, earning him a spot as one of the 2025 Law360 Tax MVPs.

  • November 17, 2025

    RI Revenue Through Oct. Beats Forecast By $45M

    Rhode Island's general revenue collection from July through October totaled $45 million more than an estimate, according to the state Department of Revenue.

  • November 17, 2025

    Tenn. Revenue Through Oct. Tops Estimate By $49M

    Tennessee's total tax collection from July through October outpaced a forecast by $49 million, according to the state Department of Finance and Administration.

  • November 17, 2025

    Neb. Net Receipts Through October Match Estimates

    Nebraska's net receipts from July through October totaled $2 billion, staying level with government forecasts, according to the state Department of Revenue.

  • November 17, 2025

    Del. Pushes County Property Tax Payment Deadline To Dec. 31

    Delaware extended a tax payment deadline for New Castle County property owners until the end of the year under a bill signed by the governor.

  • November 14, 2025

    The Tax Angle: Letter Ruling Debate, Experts' Role In Policy

    From a discussion on whether seeking a private letter ruling risks sparking more IRS oversight to a former Congressional Budget Office director's thoughts on tax experts' role in policymaking, here's a peek into a reporter's notebook on stories from the National Tax Association's annual conference in Boston.

  • November 14, 2025

    Del. Lawmakers OK Pushing County's Property Tax Deadline

    Delaware would extend a tax payment deadline for New Castle County property owners until the end of the year under a bill unanimously approved by state lawmakers and headed to the governor.

  • November 14, 2025

    Okla. Tax Revenues Through Oct. Up $114M From Estimate

    Oklahoma's general fund revenue from July through October outpaced forecasts by $114 million, according to the state Office of Management and Enterprise Services.

  • November 14, 2025

    MVP: Latham's Pardis Zomorodi

    Pardis Zomorodi, partner at Latham & Watkins LLP's transactional tax practice in Los Angeles, has guided companies through the tax aspects of major complex transactions, including 2024's largest IPO and the high-profile merger between Skydance Media and Paramount Global, earning her a spot as one of the 2025 Law360 Tax MVPs.

  • November 14, 2025

    Taxation With Representation: Wachtell, Paul Hastings, Sidley

    In this week's Taxation With Representation, Pfizer Inc. completes its acquisition of obesity drug developer Metsera Inc., motion and controls technologies company Parker-Hannifin Corp. acquires Filtration Group Corp., and fund administrator JTC PLC backs a cash offer in the billions from British private equity shop Permira.

  • November 14, 2025

    Va. General Revenue Collection Through Oct. Up $509M

    Virginia's general fund revenue from July through October grew $509 million from last year, according to a state Department of Accounts report released Friday.

  • November 14, 2025

    NY Tax Collection Through October Beats Last Year By $5.2B

    New York's tax collection from April through October outpaced the same period last year by $5.2 billion, according to the state Department of Taxation and Finance.

  • November 13, 2025

    Wash. Court Backs Tax Dept. In $500K Tax Refund Dispute

    A Washington property management company did not merit an exclusion from state gross income for payments to onsite employees, a state appeals court panel ruled, upholding a trial court decision and denying a nearly $500,000 refund bid.

  • November 13, 2025

    Pa. Decouples From Fed. Corporate Tax Breaks In Budget

    Pennsylvania decoupled from new federal tax breaks for research and experimentation costs and interest expenses under fiscal year 2026 budget legislation approved by Gov. Josh Shapiro that is expected to save the state about $1 billion in tax revenue.

  • November 13, 2025

    Mass. Power Facility Due $2.7M Property Tax Abatement

    A Massachusetts hydroelectric facility was overvalued by as much as $125 million by local assessors, the state Appellate Tax Board said in a decision released Thursday, ordering abatements topping $2.7 million.

  • November 13, 2025

    Hawaiian Airlines Loses Appeal Over $1.6M Tax On Jet Parts

    Hawaiian Airlines can't claim a nearly $1.6 million excise tax exemption on jet parts it purchased from Boeing, a Hawaii appeals court ruled, finding the parts don't qualify for a servicing or maintenance tax break.

  • November 13, 2025

    High Court's Tariff Ruling May Trigger Refunds, Reimposition

    Importers are being advised to prepare for potential refunds in the event the U.S. Supreme Court rules President Donald Trump's emergency tariffs are unlawful, leaving questions about how a refund process might play out and whether the duties would be reimposed.

  • November 13, 2025

    Seaport Developer, Mass. Spar Over $15M Brownfields Credit

    The developer of the Echelon Seaport luxury residential complex in Boston's Seaport District and the Massachusetts Department of Revenue have each made their case for a pretrial win in a long-running dispute over a tax credit for an environmental cleanup.

  • November 13, 2025

    Oregon Court Upholds $119M Value Of Office Building

    The owner of an Oregon office building, one of three contiguous structures serving as a corporate campus, did not show sufficient evidence to change the assessment of a local assessor, the state tax court said in upholding a $119 million valuation.

  • November 13, 2025

    MVP: Kirkland's Adam Kool

    Adam Kool, a tax partner at Kirkland & Ellis LLP, spent the past year advising on high-profile, industry-transforming transactions. Kool's work on AbbVie's $63 billion acquisition of the pharmaceutical giant Allergan, GTCR's pending $24.25 billion sale of global payment processing company Worldpay and other billion-dollar transactions has earned him a spot as one of the 2025 Law360 Tax MVPs.

  • November 13, 2025

    Mass. Board Won't Limit Condo Value For Co-Op Member

    A Boston condominium owned by a cooperative was correctly assessed, a Massachusetts panel ruled in a decision released Thursday, declining to reduce the tax valuation to the amount the co-op's remaining shareholder said she could receive for her shares.

  • November 13, 2025

    'Antiquated' Mass. Condo Unit Overvalued, Tax Board Says

    A standalone condominium unit in Massachusetts was overvalued, the state Appellate Tax Board said in a decision released Thursday, agreeing with the owners that the property lacked the updates of those used for value comparisons by the local assessor.

  • November 13, 2025

    Ky. Revenue Through Oct. Drops $114M From Last Year

    Kentucky's general fund revenue from July through October lagged behind the amount collected in the same period last year by $114 million, according to the state budget director's office.

  • November 13, 2025

    Ohio Lawmakers OK Property Tax Valuation Process Changes

    Ohio would make changes to its process for adjusting proposed property values for tax purposes under a bill unanimously approved by state lawmakers and headed to Gov. Mike DeWine.

  • November 13, 2025

    Utah General Revenue Collection Through Sept. Up $109M

    Utah's general fund revenue collection from July through September outperformed the same period last year by $109 million, according to the State Tax Commission.

Expert Analysis

  • 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.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

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