State & Local
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November 12, 2025
MVP: Eversheds Sutherland's Maria Todorova
Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.
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November 12, 2025
Idaho Revenues Trail Estimate by $103M
Idaho's general fund revenue from July through October underperformed estimates by $103 million, according to the state Division of Financial Management.
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November 12, 2025
Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery
The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.
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November 12, 2025
Fla. Net Revenue Through Sept. Tops Estimate By $86M
Florida's net tax revenue from July through September surpassed an estimate by $86 million, the state Department of Revenue said in report Wednesday.
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November 12, 2025
Calif. Revenue Through Oct. Beats Estimate By $6.3B
California's general fund revenues from July through October outpaced estimates by $6.3 billion, according to the state Office of the Controller.
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November 12, 2025
Ohio October Tax Collections Beat Estimate By $111M
Ohio's general fund tax revenue collections in October exceeded an estimate by $111 million, or 4.4%, according to the state Office of Budget and Management.
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November 10, 2025
Law360 MVP Awards Go To Top Attorneys From 76 Firms
The attorneys chosen as Law360's 2025 MVPs have distinguished themselves from their peers by securing significant achievements in high-stakes litigation, complex global matters and record-breaking deals.
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November 10, 2025
Ore. Raises Gas Tax, Fees In $4.3B Transportation Package
Oregon will boost its gas tax and several fees by $4.3 billion over 10 years for transportation funding under legislation signed into law by the state's governor, with opponents already planning a ballot measure to repeal it.
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November 10, 2025
Mass. Proposes Rules For Offshore Wind Tax Credits
The Massachusetts Department of Revenue proposed regulations Monday to explain how the state's jobs and investment tax credits for offshore wind energy projects are to be calculated.
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November 10, 2025
NJ Senate Panel OKs Taxing Sightseeing Helicopter Flights
New Jersey would impose taxes on helicopter and seaplane trips offered for sightseeing or tourism purposes under a bill advanced Monday by the state Senate Transportation Committee.
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November 10, 2025
Liquor Seller Asks Minn. Justices To Reject Look-Back Ruling
A Minnesota liquor retailer should not owe delinquent sales tax beyond a 3.5-year statute of limitations, it told the state Supreme Court, arguing that the state tax court erred when it upheld a determination extending back 6.5 years.
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November 10, 2025
Miss. Total Revenue Through Oct. Beats Estimates By $29M
Mississippi's total revenue collection from July through October outpaced estimates by $29 million, according to the state Department of Revenue.
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November 10, 2025
Pa. Revenue Through Oct. Grows By $54M
Pennsylvania's general revenue collection from July through October beat the total from the same period last year by $54 million, according to the state Department of Revenue.
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November 10, 2025
Ga. Receipts Through October Beat Last Year By $240M
Georgia's general fund receipts from July through October outpaced last year by $240 million, according to the state Department of Revenue.
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November 10, 2025
Wis. Bill Seeks Sales, Income Tax Breaks For Nuclear Energy
Wisconsin would establish a sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities under a bill introduced in the state Assembly.
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November 07, 2025
Justices Cast Constitutional Clouds Over Trump's Tariffs
Several U.S. Supreme Court justices appeared skeptical of the government's arguments seeking to salvage President Donald Trump's emergency tariffs, signaling that the high court may come down with a ruling that reinforces Congress' constitutional authority to impose tariffs.
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November 07, 2025
State Tax Rules Flagged To DOJ In Interstate Commerce Probe
Tax attorneys and business groups are using a federal effort that aims to reduce interstate commerce burdens to highlight litigation over state taxes and call for codifying U.S. Supreme Court precedent on the commerce clause.
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November 07, 2025
Block Says Cash App Probe, Bigger SF Tax Bill Could Cost It
Jack Dorsey's fintech firm Block Inc. told investors that it may take a financial hit from a multistate probe into its mobile payments platform CashApp, and remains locked in a separate multimillion-dollar tax dispute with the County of San Francisco over its bitcoin sales.
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November 07, 2025
MTC Advances Rule Update For Airline Revenue Sourcing
A Multistate Tax Commission work group has completed a proposal to update a sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted in 1983, the group's chair said Friday.
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November 07, 2025
9th Circ. Sides With Calif. In Tribal Cigarette Tax Fight
The Ninth Circuit on Friday backed California in a dispute it brought to enforce cigarette taxes against a tobacco company owned and operated by a federally recognized Native American tribe, holding that the tribal leader defendants can't claim sovereign or qualified immunity exempts them from the federal tax law.
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November 07, 2025
NJ Senate Bill Seeks Tax Credit For Employer Child Care
New Jersey would establish tax credits for employers who provide child care services for their employees' children under a bill introduced in the state Senate.
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November 07, 2025
Ex-Mich. Speaker's Top Aide Admits To Nonprofit Fund Theft
The one-time chief of staff to former Michigan House Speaker Lee Chatfield has pled guilty to two felony charges of misappropriating funds from nonprofit organizations and political action committees, and has agreed to testify in future proceedings.
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November 07, 2025
Mass. Panel Hears Proposal For Local Option Tax Hikes
Massachusetts would give cities and towns the option to raise certain taxes under legislation pitched by Democratic Gov. Maura Healey's administration to a legislative panel Friday.
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November 07, 2025
Neb. High Court Backs Lower Tax Valuation For Apartments
Nebraska's tax commission erred when it sided with a local assessor's valuation of two apartment complexes rather than the local tax board's lower valuation, the state's high court said in an opinion Friday.
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November 07, 2025
Ore. Income Tax Credit Triggered by $1.4B Surplus
Oregon's $1.4 billion revenue surplus for 2023 through 2025 will trigger a credit issued to state taxpayers on their 2025 income tax returns, the Oregon Department of Revenue announced Friday.
Expert Analysis
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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.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.