State & Local
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July 02, 2025
La. Reverts To Former Tax Rule For Drop Shipment Sourcing
Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.
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July 02, 2025
Arizona Broadens Charitable Donations Income Tax Credit
Arizona will expand the scope of services performed by certain charitable organizations that qualify for donations eligible for state tax credits under legislation signed by Democratic Gov. Katie Hobbs.
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July 02, 2025
Texas Revenues Through June Up 2.5% From Last Year
Texas' net revenues from September through June were 2.5% higher than last year for the same period, the state comptroller reported.
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July 02, 2025
The Funniest Moments Of The Supreme Court's Term
After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.
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July 02, 2025
W.Va. Fiscal 2025 Revenues Beat Forecast By $255 Million
West Virginia's revenue collection throughout fiscal year 2025 outpaced forecasts by $255 million, according to a preliminary report by the State Budget Office.
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July 02, 2025
RI To Let Cities Exceed Tax Levy Cap For Eligible New Homes
Rhode Island will allow municipalities to exceed a statutory cap on annual property tax increases for the construction of qualifying residential property under a bill signed by the governor.
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July 02, 2025
Md. Authorizing Payment Program For Incarcerated Taxpayers
Currently or formerly incarcerated Maryland taxpayers may be eligible for installment plans to satisfy their state tax liabilities under a program mandated in recent legislation, the state comptroller said.
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July 01, 2025
The Sharpest Dissents From The Supreme Court Term
The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.
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July 01, 2025
Justices Face Busy Summer After Nixing Universal Injunctions
The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.
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July 01, 2025
Calif. Ups Film Tax Break, Requires Single Factor For Banks
California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed by Democratic Gov. Gavin Newsom.
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July 01, 2025
NJ Sen. OKs Awards For Tax Tip-Offs In Construction Industry
New Jersey would authorize the provision of monetary awards to whistleblowers who report state tax law violations by construction industry employers under a bill unanimously approved by the state Senate.
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July 01, 2025
Ga. Revenue Chief Picked To Head State's New Tax Court
Georgia's revenue commissioner was nominated by Republican Gov. Brian Kemp on Tuesday to serve as chief judge of the state's newly created tax court.
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July 01, 2025
Hawaii Justices Fault Tax Form, Restore Pair's Energy Credit
The Hawaii Department of Taxation misinterpreted the state's renewable energy tax credit statute when it prescribed a form requiring an inapplicable election, the state Supreme Court ruled, saying the agency improperly cut a couple's credit amount for failing to make the correct election.
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July 01, 2025
Wis. Budget Deadlock Breaks With Deal On $1.3B In Tax Cuts
Wisconsin's Democratic governor announced a tentative agreement with Republican lawmakers on the state's biennial budget that sets out $1.3 billion in tax relief, according to a statement released Tuesday.
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July 01, 2025
Ohio Will Move To Flat Income Tax Rate
Ohio will move to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan signed by Gov. Mark DeWine.
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July 01, 2025
Colo. Says No 911 Charge On Unlimited Wireless Minutes
The unlimited voice minutes in a company's prepaid phone plans do not meet Colorado's definition of prepaid wireless telecommunications service and are not subject to a 911 charge and other costs imposed on such services, the state tax department said.
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July 01, 2025
Md. Outlines Data Sales Tax Duties For Multistate Buyers
Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.
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July 01, 2025
Colo. Says Gun Tax Not Marketplace Facilitator's To Collect
A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.
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July 01, 2025
Ariz. Revenue Collection Beats Forecast By $189M
Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.
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July 01, 2025
Senate Passes GOP Budget Bill With Revised Tax Provisions
Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.
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June 30, 2025
Conn. Expects Corporate Tax Changes To Raise Almost $350M
Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.
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June 30, 2025
Senate Inches Toward Vote On $3.8 Trillion Budget Bill
The Senate underwent a marathon series of votes Monday on amendments to Republicans' mammoth $3.8 trillion budget bill as the chamber made slow progress toward a final vote on the legislation whose outcome remained uncertain.
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June 30, 2025
NJ Lawmakers OK Tax Hikes On Online Gambling, Cigarettes
New Jersey lawmakers approved tax increases Monday on cigarettes, online gambling and certain property sales of more than $2 million alongside a $58.8 billion budget plan that also provides property tax credits for senior citizens.
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June 30, 2025
Top State & Local Tax Cases Of 2025: Midyear Report
From the U.S. Supreme Court ruling in favor of a group of Catholic charities seeking an unemployment tax exemption to the New York Supreme Court ruling on the state's rule governing the application of P.L. 86-272, it's been a busy first half of the year for state and local tax. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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June 30, 2025
Oregon Transportation, Tax Package Dies At Session's End
An Oregon transportation funding proposal with billions of dollars in new taxes and fees died when the state Legislature adjourned for the year without passing the package, which had been championed by the state's governor.
Expert Analysis
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
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.
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How To Accelerate Your Post-Attorney Career Transition
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.
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Measuring And Mitigating Harm From Discriminatory Taxes
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.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
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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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.