State & Local

  • August 21, 2025

    Texas Resolution Seeks Vote On Broader Property Tax Limit

    Texas would ask voters to decide if the state should amend its constitution to apply an existing limit on the appraised value of residence homesteads to other types of property under legislation filed in the state House of Representatives.

  • August 21, 2025

    NY Appeals Court Throws Out Trump's $500M Fraud Penalty

    A divided New York state appeals court panel on Thursday tossed a nearly $500 million civil fraud penalty against President Donald Trump and his sons, companies and their executives, ruling that the fine was "excessive," but kept in place a judge's finding of liability.

  • August 20, 2025

    Fla. Man Who Evaded $7M In Federal Taxes Gets Probation

    A Florida investor who admitted to cheating the Internal Revenue Service out of $7 million in taxes was sentenced Wednesday to probation after telling a federal judge he suffers from serious health issues, including Stage 4 kidney cancer and early-onset dementia.

  • August 20, 2025

    La. Biz Groups Oppose Changes To Assessment Appeal Rules

    Revisions that the Louisiana Assessors' Association has proposed to regulations that govern appeals and assessments could hamper businesses' ability to present information that establishes fair market value of their properties, industry representatives said Wednesday.

  • August 20, 2025

    What To Watch In Florida Real Estate In 2025's Second Half

    Florida real estate is less impervious to challenges confronting the industry and broader economy than in recent years, but local attorneys and real estate professionals say they expect the market will continue to attract people, business and investment in the second half of 2025 and beyond.

  • August 20, 2025

    MTC Group Flags State Rule Gaps For Partnership Taxation

    The Multistate Tax Commission group working on state taxation of partnerships said Wednesday that state rules for sourcing multistate partnership income are not sufficiently developed.

  • August 20, 2025

    Wash. Court Says Fujifilm Unit Owes Tax For Staying 1 Entity

    The Washington Department of Revenue properly assessed $2.7 million in manufacturing business and occupation tax on Fujifilm SonoSite after the company told the department it was splitting into two entities but then failed to do so, the state Court of Appeals ruled. 

  • August 20, 2025

    Nutter Welcomes Tax Atty In NY From Fox Horan

    Less than a month after announcing it had grown its ranks by 8% with the addition of 13 attorneys in three states, Nutter McClennen & Fish LLP said earlier this week that it has hired a New York-based tax attorney from Fox Horan & Camerini LLP.

  • August 20, 2025

    NY July Tax Collections 8.8% Higher Year-Over-Year

    New York state's tax collections in July reached approximately $6.6 billion, 8.8% higher than the previous July, a report from the state Department of Taxation and Finance said.

  • August 20, 2025

    Miss. Seafood Market On The Hook For Tax Bill, Court Says

    The Mississippi Department of Revenue was within its right to use an observational audit to calculate a seafood market's sales tax liability after the business failed to keep adequate records, a panel for the Mississippi appeals court ruled. 

  • August 20, 2025

    Texas House Bill Seeks To Bar Property Taxes Starting In 2031

    Texas would bar the imposition of property taxes starting in 2031, contingent on voter approval of an amendment to the state constitution, under a bill introduced in the state House of Representatives.

  • August 19, 2025

    Mich. Panel OKs Escheat Actions On Disney, IHOP Parent

    Michigan can seek to enforce unclaimed property remittance obligations against Disney and the parent company of IHOP after completing audits that lasted more than eight years, the state's Court of Appeals ruled, reversing a trial court's ruling that found the statute of limitations had expired.

  • August 19, 2025

    IRS To Float Rules Aimed At Easing Corporate Moves To US

    The IRS announced plans Tuesday to propose regulations that would make it easier for publicly traded foreign corporations that own U.S. real estate to move their official base to the U.S. without facing unexpected tax issues.

  • August 19, 2025

    Ill. July Revenue Drops $35M From Last Year

    Illinois' general revenue collection in July declined by $35 million from the same month last year, according to the state Office of Management and Budget.

  • August 19, 2025

    NH Justices Find Conn. Couple On Hook For Dividend Tax

    New Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled.

  • August 19, 2025

    NY Assembly Bill Would End State Income Taxes On OT Pay

    New York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly.

  • August 18, 2025

    IRS Sharing Tax Info With ICE Amid Legal Challenge

    The Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests.

  • August 18, 2025

    Ala. Tribunal Nixes Income Tax On Fla. Remote Worker

    A remote worker in Florida isn't liable for Alabama income tax in 2021 because she didn't conduct any business in Alabama that year, the Alabama Tax Tribunal ruled.

  • August 18, 2025

    NJ Man's Late Filing Dooms Income Tax Appeal, Court Says

    A New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency.

  • August 18, 2025

    Texas Special Session To Include Cutting Property Taxes

    Texas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens. 

  • August 18, 2025

    NJ Couple Filed Property Tax Appeal Too Late, Court Says

    A county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute.

  • August 18, 2025

    Del. OKs Property Tax Installment Payments, Refund Change

    Delaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor.

  • August 18, 2025

    Del. Codifies Counties' Power To Tax Property By Class

    Delaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor.

  • August 15, 2025

    Ala. Cities' Suit Could Upend Remote Seller Tax Rules

    A challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes.

  • August 15, 2025

    New Jersey AG Slams Power Broker's 'Flawed' Appeal Brief

    South Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court.

Expert Analysis

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

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