State & Local

ABA Tax Chair Seeks To Maintain Section's Ties With IRS

Kat Lucero

The new chair of the American Bar Association's Section of Taxation steps in during a rocky period for the profession amid departures of federal tax employees and clashes between the Trump administration and the ABA. Here, she outlines her priorities for the section, from boosting engagement with members to reinforcing ties with the U.S. Department of the Treasury and Internal Revenue Service.

The Tax Angle: New Extenders, Housing Credits

Stephen K. Cooper
Editor-at-Large

From a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.

What Tax Pros Read During Their Summer Vacation

Molly Moses
Contributing Editor

What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.

7 Document Review Concepts New Attorneys Need To Know

For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

Agentic AI Puts A New Twist On Attorney Ethics Obligations

As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

Effective, Efficient And Wildly Unpopular: SALT In Review

From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Demystifying The Civil Procedure Rules Amendment Process

Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

Parenting Skills That Can Help Lawyers Thrive Professionally

As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.

Unpacking The New Opportunity Zone Tax Incentive Program

The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.

Trump Tax Law's Most Impactful Energy Changes

The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.

Adapting To Private Practice: From Texas AUSA To BigLaw

As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

Advice For 1st-Gen Lawyers Entering The Legal Profession

Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

Thank Goodness For The First Amendment: SALT In Review

From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Trump Tax Law's Most Impactful Corp. And Individual Changes

The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

From Clerkship To Law Firm: 5 Transition Tips For Associates

Excerpt from Practical Guidance

Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

Trump Tax Law's Most Consequential International Changes

The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.