State & Local
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September 08, 2025
Mass. Tax Revenue Through August Beats Estimate By $175M
Massachusetts' tax revenue collected in July and August exceeded last year's by $175 million, according to a report by the state Department of Revenue.
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September 08, 2025
Pa. Bill Aims To Stop Reassessments For Small Improvements
Pennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate.
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September 08, 2025
Maryland Projects $206M Revenue Drop From Federal Bill
Maryland could experience a two-year $206 million drop in revenues due to tax changes in the recent federal budget bill, according to a state report, though total state revenues are estimated to rise in later years.
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September 08, 2025
NY Bill Would OK Taxpayer Address Sharing To Return Funds
New York state would authorize its Department of Taxation and Finance to share taxpayers' addresses with the state comptroller's office for purposes of returning unclaimed funds under a bill introduced in the state Assembly.
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September 05, 2025
Mo. House Resolution Seeks Vote On Narrowed Property Tax
Missouri would ask voters to decide if the state should amend its constitution to designate real property as the only property classified for property tax purposes under a joint resolution filed in the state House of Representatives and submitted to a special legislative committee Friday.
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September 05, 2025
Ore. Court Finds Claim For Tax Sale Proceeds Untimely
An Oregon county violated the U.S. Constitution when it retained the surplus proceeds of a tax sale, a state appeals court ruled, but the property owner's claim for the funds was untimely and a lower court was correct to dismiss it.
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September 05, 2025
Sterlington Adds More Morgan Lewis Private Wealth Attys
Sterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues.
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September 05, 2025
Neb. Says Fed. Budget Act May Cut Tax Revenues By $400M
Nebraska's Department of Revenue warned that tax changes in the 2025 federal budget act affecting business and individual taxable income may reduce state tax collections by more than $400 million over the next four years.
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September 05, 2025
Ohio Property Owner's Pulling Of Complaint Dooms Appeal
An Ohio board of revision lacked jurisdiction to issue a ruling retaining the assessed value of a property after its owner withdrew a complaint challenging the assessment, the state Board of Tax Appeals said, dismissing the owner's appeal of the decision.
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September 05, 2025
Taxation With Representation: Milbank, Wachtell, Latham
In this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies.
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September 05, 2025
Ala. Tax Revenue Through August Up $500M From Last Year
Alabama's total revenue collection from October through August exceeded the previous year's by roughly $500 million, according to the state Department of Revenue.
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September 05, 2025
What Tax Pros Read During Their Summer Vacation
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.
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September 04, 2025
NY AG Appeals Toss Of $500M Trump Fine In Civil Fraud Case
New York's attorney general said Thursday she will challenge an appeals court's decision to throw out what it called an "excessive" $489 million civil fraud penalty against President Donald Trump and his sons, his companies, and executives of his companies.
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September 04, 2025
ABA Tax President-Elect Plans To Build On Section's Success
Lisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys.
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September 04, 2025
Kansas August Tax Collections Beat Forecast By 3.9%
Kansas collected $692.3 million in taxes in August, exceeding the state's estimate by 3.9%, or $26.2 million, the state Department of Revenue announced Thursday.
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September 04, 2025
Florida's Net Revenue In July Sinks $7M Below Estimate
Florida's net revenue in July underperformed forecasts by $7 million, the state Department of Revenue said.
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September 04, 2025
Liberal Groups Propose Tax Rate Hike For Colo. High Earners
Colorado would ditch its current flat income tax rate, impose a higher rate on high earners and cut taxes for most residents under measures proposed by a coalition of liberal groups for the November 2026 ballot.
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September 04, 2025
Iowa Total Receipts Collection Through August Down $332M
Iowa's total receipts from July through August underperformed the same period last year by $332 million, according to a state Department of Management report released Thursday.
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September 04, 2025
Ore. Outdoor Education Center Wins Property Exemption
A nonprofit that offers environmental education programs is entitled to a property tax exemption for its Oregon headquarters because the facility's activities furthered the entity's charitable objectives, the state Tax Court ruled.
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September 04, 2025
NH Total Receipts Drop $10M From Budget Forecast
New Hampshire's total receipts for July and August lagged behind fiscal estimates by $10 million, according to the state Department of Administrative Services.
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September 04, 2025
Calif. Update Of Fed. Tax Conformity Advances In Assembly
California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill that was ordered to a third reading in the state Assembly.
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September 03, 2025
Local Biz Tax Counts Toward Taxable Sales, Calif. OTA Says
A California tax agency correctly included a local business license tax in a cannabis corporation's measure of taxable sales, the state Office of Tax Appeals said.
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September 03, 2025
Calif. Assembly Panel OKs IRS Energy Tax Credit Conformity
California would conform to certain Internal Revenue Code provisions governing renewable energy tax credits from the Inflation Reduction Act under a bill unanimously approved by the state Assembly's Appropriations Committee.
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September 03, 2025
Ohio Justices OK Arguments Before Full Court In Car Tax Row
The Ohio Supreme Court on Wednesday granted a West Virginia car dealer's request for the justices to hear oral arguments in a case centering on a gross receipts tax assessment that an Ohio board voided for sales of vehicles to Ohio residents.
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September 03, 2025
Ore. Vote On $4.3B Transportation Tax Plan Delayed 2 Weeks
The Oregon Legislature's final word on a transportation bill with $4.3 billion in tax and fee increases will wait until Sept. 17 following the postponement of votes Wednesday until the expected return of a Democratic lawmaker facing a health issue.
Expert Analysis
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.