State & Local
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December 23, 2025
Maine General Revenues Top Forecast By $91M
Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday.
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December 23, 2025
RI Revenues Through Nov. Lag $29M Below Estimate
Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue.
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December 23, 2025
Fiscal Year 2026 State Tax Revenues Look Shaky, Experts Say
States are cutting back on general fund spending and setting budgets on a more defensive footing in fiscal year 2026, policy experts say, in anticipation of slower tax revenue growth after years of record-setting growth.
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December 22, 2025
Chicago Council's $16.6B Budget Axes Mayor's Head Tax Plan
Chicago aldermen have passed a budget that omits Mayor Brandon Johnson's signature tax proposal of a $33-per-employee monthly tax on larger businesses, setting up a clash with the mayor, who must now decide whether to veto the council's plan.
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December 22, 2025
Top State And Local Tax Policies Of 2025
The federal budget bill President Donald Trump signed in July changed the revenue picture for states, and some separated from federal policy to avoid severe impacts. The ever-growing digital economy also brought new challenges and opportunities for states. Here, Law360 looks at some of the top state and local tax policies of the past year.
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December 22, 2025
NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base
New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex.
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December 22, 2025
Ariz. Revenues Through November Up $184M From Forecast
Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee.
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December 22, 2025
Ohio Justices Reject Effort To Stop City's Income Tax
An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim.
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December 22, 2025
SC Dept. Says Admission Tax Applies To Amusement Venues
South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling.
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December 22, 2025
Ariz. Bills Seek Ban On Crypto, Blockchain Taxes
Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate.
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December 22, 2025
Minn. Montessori School Gets Property Tax Break, Court Says
A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law.
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December 19, 2025
Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax
Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax.
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December 19, 2025
Calif. Appeals Court Upholds Los Angeles' Mansion Tax
A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.
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December 19, 2025
Ill. To End Transaction Threshold For Sales Tax
Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.
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December 19, 2025
Ga. Gov. Announces New Revenue Commissioner
Georgia Gov. Brian Kemp announced Friday that a commercial real estate lawyer will lead the state's Department of Revenue starting in February.
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December 19, 2025
IRS Extends Transition For States' Paid Family Leave Changes
States with paid family and medical leave programs have another year to transition to changes to the income and employment tax treatment of contributions paid in certain situations to support those benefits, the IRS said Friday, adopting stakeholders' recommendation for more time to comply.
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December 19, 2025
Top State & Local Tax Cases Of 2025
From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.
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December 19, 2025
Taxation With Representation: Baker Botts, Morgan Lewis
In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.
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December 19, 2025
SC Revenues Through November Beat Estimate By $79M
South Carolina's general fund revenue collection from July through November was nearly $79 million ahead of estimates, according to the state Revenue and Fiscal Affairs Office.
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December 19, 2025
Utah Revenues Through November Up $243M From Last Year
Utah's general fund revenue collection from July through November was $243 million higher than the same period last fiscal year, according to the State Tax Commission.
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December 18, 2025
Disney, Hulu Lose Appeal Over Calif. Streaming Tax
Hulu and two other Disney subsidiaries that provide streaming services must pay a California city's video services tax, a state appeals court panel ruled, upholding a trial court.
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December 18, 2025
Fla. High Court Says $5B Bond Deal Can't Be Set Aside
Florida's Supreme Court agreed Thursday that counties and tax collectors could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, ruling that state law makes clear that if bonds are validated and there is no appeal, the judgment is final.
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December 18, 2025
Youngkin Urges No Tax Hikes In Final Budget Proposal
Outgoing Virginia Gov. Glenn Youngkin called on his successor and state lawmakers not to raise taxes as the Republican presented his final budget proposal.
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December 18, 2025
NJ Senate OKs Axing Transaction Threshold For Tax Nexus
New Jersey would eliminate its transaction threshold for sales tax and corporate income tax nexus purposes under a bill the state Senate approved Thursday.
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December 18, 2025
Hilton's $70M Tax Value Cut Appealed To Minn. Supreme Court
Drops in the tax valuations of a Hilton hotel and convention center in Minneapolis, including a $70 million cut during one year, were wrongly ordered by the Minnesota Tax Court, the local assessor said, urging the state Supreme Court to review the case.
Expert Analysis
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.