State & Local

  • October 21, 2025

    Mass. Draft Release Outlines Federal Income Tax Conformity

    The Massachusetts Department of Revenue outlined Tuesday the conformity of the state's individual income tax and corporate excise tax with changes in federal law under the budget bill signed in July by President Donald Trump.

  • October 21, 2025

    'Revenge Tax' May Reappear If Pillar 2 Talks Stall, Pros Say

    Republican lawmakers are likely to revive what is commonly known as the revenge tax if countries are unable to flesh out a tentative agreement to effectively exempt U.S. companies from the 15% global corporate minimum tax regime known as Pillar Two, practitioners said Tuesday.

  • October 21, 2025

    Tenn. Revenues Through Sept. Top Estimates By $36M

    Tennessee's revenue collection from August through September beat forecasts by $36 million, according to the state Department of Revenue.

  • October 21, 2025

    Utah Tax Initiative Sponsors Can't Go To State Justices

    A group of sponsors of tax initiatives that would rewrite Utah's tax code must bring their complaint to have the initiatives appear on the 2026 ballot to the state district court despite time constraints, the Utah Supreme Court ruled.

  • October 21, 2025

    Jones Walker Expands To Chicago With Tax Partner Hire

    Jones Walker LLP has hired a Chicago-based attorney for its transactional tax team from Chapman and Cutler LLP, marking its first move into Illinois.

  • October 21, 2025

    RI Revenue Through August Beats Forecast By $3.2M

    Rhode Island's general fund revenue in July and August totaled $3.2 million more than a budget estimate, according to the state Department of Revenue.

  • October 21, 2025

    New York Tax Collections Up $5.4B Through Sept.

    New York's tax revenue collection from April through September beat last year's total for the same period by $5.4 billion, according to a report by the state Department of Taxation and Finance.

  • October 21, 2025

    NY Assembly Bill Seeks Tax On Energy Used In Crypto Mining

    New York would impose an excise tax on energy used to power cryptocurrency mining operations under a bill introduced in the state Assembly.

  • October 21, 2025

    Medtronic Says 8th Circ. Wrongly Tossed Tax Court's Method

    The Eighth Circuit's rejection of the U.S. Tax Court's latest ruling on the pricing of Medtronic intangibles placed unnecessary restrictions on the court's unspecified method addressing such assets transferred to Puerto Rico, the company argued as it asked the circuit court to rethink its decision.

  • October 20, 2025

    NY AG Reaches Deal With Accounting Firm Over Data Breaches

    A certified public accounting firm has agreed to pay $60,000 and improve its data security to resolve the New York attorney general's claims that it failed to adequately protect unencrypted Social Security numbers and other personal information swept up in a pair of data breaches or swiftly notify affected clients.

  • October 20, 2025

    Emergency Tariffs Unlawfully Unprecedented, Justices Told

    The International Emergency Economic Powers Act has never been used until President Donald Trump to impose tariffs, and nowhere does the law provide that explicit authority, a dozen states, several small businesses and a pair of Illinois toymakers told the U.S. Supreme Court Monday.

  • October 20, 2025

    Tenn. Religious Group Can't Boot Judge From Tax Dispute

    A trial judge who denied a property tax exemption sought by a religious group did not exhibit bias in her ruling, a Tennessee appeals court ruled, finding that a pastor and priest seeking to have her recused have no grounds to do so.

  • October 20, 2025

    Calif. Agency Has To Follow Refund Order, State Justices Told

    The California Department of Tax and Fee Administration should not have been allowed to challenge a state Office of Tax Appeals order granting a tobacco company an excise tax refund, a tax education organization told the state Supreme Court in support of the company's petition for review.

  • October 20, 2025

    Minneapolis Hilton Wins $70M Cut To Tax Value

    The Minnesota Tax Court has lowered the assessed values of a Hilton hotel in Minneapolis for each of four years, including by $70 million for 2017, adopting the owner's method for parsing the hotel's tangible and intangible assets.

  • October 20, 2025

    Ohio Bill Floats County Panels To Streamline Tax Operations

    Ohio would direct counties to establish committees to evaluate and improve the efficiency of local taxing entities' operations under a bill introduced in the state House of Representatives.

  • October 17, 2025

    Trump Orders Truck Tariffs, Expands Auto Rebate Program

    President Donald Trump signed an executive order Friday to begin anticipated tariffs on heavy and medium trucks on Nov. 1, while expanding a program that domestic auto manufacturers are already utilizing for rebates to existing tariffs on auto vehicles.

  • October 17, 2025

    NYC Pitches Following MTC Position On Internet Activities

    New York City would follow the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections against income taxes under regulations proposed by the city's tax agency.

  • October 17, 2025

    Chicago Mayor Pitches 'Head Tax' Revival, Other Changes

    Chicago's mayor has floated a host of tax increases and changes in his budget presentation, including a tax on social media companies and a revival of a city fee based on the number of a company's employees, sometimes referred to as a head tax.

  • October 17, 2025

    Georgia Justices Affirm Stormwater Charge Is Fee, Not Tax

    A stormwater utility charge levied by a local government in Georgia is a fee, not a tax, the state Supreme Court said, upholding a trial court's finding that the charge did not violate the state constitution's uniformity provision on property taxation.

  • October 17, 2025

    Ill. Sen. Bill Would Make Pass-Through Entity Tax Permanent

    Illinois would make its elective pass-through entity tax available to eligible taxpayers on a permanent basis under a bill introduced in the state Senate.

  • October 17, 2025

    Electronic Co. Tells Justices Trump Tariffs Are The Emergency

    Emergency tariffs imposed by President Donald Trump are creating extraordinary economic threats under a law that was intended to protect U.S. retailers from such harm, a Virginia-based electronics company told the U.S. Supreme Court on Friday.

  • October 17, 2025

    Taxation With Representation: Latham, Kirkland, Wachtell

    In this week's Taxation With Representation, the Artificial Intelligence Infrastructure Partnership, MGX, and BlackRock's Global Infrastructure Partners acquire Aligned Data Centers from Macquarie Asset Management and co-investors; Rayonier Inc. and PotlatchDeltic Corp. merge to create a timber and wood products giant; and a Lone Star Funds affiliate acquires industrial processing equipment provider Hillenbrand Inc.

  • October 16, 2025

    MTA Wants Truckers' Congestion Pricing Suit Tossed

    New York officials have told a Manhattan federal judge that an amended lawsuit alleging congestion pricing tolls wrongfully discriminate against commercial truckers still doesn't offer any new facts suggesting the tolls are unreasonable or violate federal law, so the lawsuit should be tossed for good.

  • October 16, 2025

    China's Crackdown On Rare Earth Minerals Spooks Importers

    In the latest trade salvo between the U.S. and China, stricter Chinese export controls on critical earth minerals that many U.S. manufacturers rely on are causing concern for businesses, which may have difficulty diversifying supply chains for the rare materials.

  • October 16, 2025

    NJ Tax Revenue In September Rises By $219M

    New Jersey's September revenue collections exceeded last year's figures for the month by 4.4%, or $219 million, according to a report by the state Department of the Treasury.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    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.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    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.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    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.

  • An Associate's Guide To Career Development In 2025

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    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.

  • Making The Pitch To Grow Your Company's Legal Team

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    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.

  • When US Privilege Law Applies To Docs Made Outside The US

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    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.

  • The Right Direction Is South: SALT In Review

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    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.

  • 6 Changes I Would Make If I Ran A Law School

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    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.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    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.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    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.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    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.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

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