State & Local
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									September 04, 2025
									Iowa Total Receipts Collection Through August Down $332MIowa'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 ExemptionA 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 ForecastNew 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 AssemblyCalifornia 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 SaysA 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 ConformityCalifornia 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 RowThe 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 WeeksThe 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. 
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									September 03, 2025
									Texas Tax Revenues Through August Beat Forecast By $513MTexas tax revenues through September 2024 through August beat estimates by $513 million, according to the state Comptroller. 
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									September 03, 2025
									Tax Court Must Reconsider Medtronic Pricing, 8th Circ. SaysThe U.S. Tax Court should reconsider its use of a hybrid approach for pricing intangibles that Medtronic licensed to a Puerto Rican affiliate, the Eighth Circuit said Wednesday, vacating the ruling and directing the court to revisit the IRS' pricing method. 
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									September 03, 2025
									W.Va. Revenues Through Aug. Beat Forecast By $17MWest Virginia's general fund revenue in July and August outpaced estimates by roughly $17 million, the state Department of Revenue reported. 
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									September 03, 2025
									Calif. Senate Panel OKs Property Tax Break For TribesNative American tribes in California would be eligible for open space exemptions to property taxes under legislation approved by a state Senate panel that's heading for a final vote. 
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									September 03, 2025
									Texas Bill Would OK More Sales Tax For Property Tax ReliefTexas would allow local governments to impose supplemental sales and use tax to raise additional revenue for property tax relief if the sales and use tax is approved by voters under a bill introduced in the state House of Representatives. 
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									September 03, 2025
									Ark. August Revenue Collections Beat Estimate By 8.9%Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday. 
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									September 03, 2025
									Pa. General Revenue In Aug. Up Slightly From Last YearPennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue. 
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									September 02, 2025
									Calif. OTA Upholds Couple's Debt Relief Tax AssessmentA California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday. 
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									September 02, 2025
									Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax BillAn entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years. 
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									September 02, 2025
									Oregon House OKs Tax Boosts In Transportation BillOregon would boost its gas tax and vehicle registration fees to support transportation infrastructure projects in a package approved by the state House of Representatives, in a move supporters said would head off cuts in services by the state transportation department. 
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									September 02, 2025
									Colorado Pipeline Co. Challenges $314M Property ValuationColorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year. 
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									September 02, 2025
									Mich. Offers Tax Extensions In Counties Affected By FloodingMichigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday. 
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									September 02, 2025
									Del. Tax Receipts Start Fiscal Year $219M HigherDelaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said. 
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									September 02, 2025
									Calif. Senate Committee OKs Reversing Cannabis Tax HikeCalifornia would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee. 
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									September 02, 2025
									Maine General Revenues Up $34M In JulyMaine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services. 
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									August 29, 2025
									State And Local Tax Takeaways From AugustFrom the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month. 
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									August 29, 2025
									Colo. Man Has Extra Time To Redeem Property, Court SaysA Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period. 
Expert Analysis
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								NY Tax Talk: Questions In Corporate Franchise Tax Regs Case.jpg)  In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland. 
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								How Attorneys Can Break Free From Career Enmeshment.jpg)  Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological. 
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								Lawyers With Disabilities Are Seeking Equity, Not Pity  Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa. 
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								Judicial Committee Best Venue For Litigation Funding Rules.jpg)  The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital. 
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								The Strategic Advantages Of Appointing A Law Firm CEO  The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies. 
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								How Cos. Can Build A Strong In-House Pro Bono Program  During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird. 
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								Home Canning Makes Me A Better Lawyer.jpg)  Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish. 
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								Sound Ideas And An Ill-Advised Gamble: SALT In Review  From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								Use The Right Kind Of Feedback To Help Gen Z Attorneys  Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development. 
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								Congress Can And Must Enact A Supreme Court Ethics Code  As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association. 
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								The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan  Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown. 
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								State Of The States' AI Legal Ethics Landscape  Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group. 
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								8 Childhood Lessons That Can Help You Be A Better Attorney  A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.