State & Local

  • May 13, 2025

    Minn. Revenue Tops Forecast By $391M In April

    Minnesota general fund revenue in April exceeded an estimate by $391 million, the state Department of Management and Budget reported.

  • May 13, 2025

    Ore. Panel OKs State Tax Court's Standing For Associations

    Oregon associations and other organizations, in addition to aggrieved individuals and businesses, could seek relief in the state tax court under legislation approved by a Senate panel.

  • May 13, 2025

    Ala. To Exempt Menstrual Products, Diapers From Sales Tax

    Alabama will exempt menstrual products, maternity clothing, diapers and baby supplies from state sales and use tax under a bill signed by the governor.

  • May 12, 2025

    Feds Say Tribal Tariff Dispute Must Stay In US Trade Court

    The U.S. Department of Homeland Security is fighting Montana tribal members' attempt to stop the transfer of their lawsuit challenging President Donald Trump's Canada tariff orders from federal court to the U.S. Court of International Trade, saying the CIT has exclusive jurisdiction over the case.

  • May 12, 2025

    Texas Voters To Decide On Prohibiting Tax On Capital Gains

    Texas voters will decide if the state should create a constitutional amendment barring taxes on individuals' realized or unrealized capital gains under a resolution approved by state lawmakers.

  • May 12, 2025

    Gunster Tax Ace Jumps To Spencer Fane In Tampa

    Spencer Fane LLP announced Monday that it has bolstered its tax, trusts and estates practice group in Tampa with the addition of a former Gunster shareholder.

  • May 12, 2025

    Ga. General Fund Receipts Through April Up $312M

    Georgia's total general fund receipts from July through April beat last year's total for the same period by $312 million, according to a report from the governor's office released Monday.

  • May 12, 2025

    GOP Floats $30,000 SALT Cap, Renewed R&D Credit

    House Ways and Means Republicans proposed a $30,000 state and local tax deduction cap and a renewed research and development credit in updated legislation to extend their 2017 tax overhaul law, which the committee plans to consider Tuesday.

  • May 12, 2025

    Biz Groups Back Bill To Expand FDII Tax Benefits

    A coalition of business lobbying groups has thrown its weight behind proposed legislation that would expand tax breaks for domestically held intellectual property, saying the changes would build on the goals of the 2017 federal tax overhaul.

  • May 12, 2025

    Ind. Revenue Through April Falls $51M Short Of Estimate

    Indiana's general fund revenue from July through April underperformed an estimate by $51 million, according to a report by the state Budget Agency.

  • May 12, 2025

    Calif. Total Receipts Through April Beat Forecasts By $5.6B

    California's total receipts from July through April outpaced forecasts by $5.6 billion, according to a report by the State Controller's Office.

  • May 12, 2025

    Arizona Creates Process To Identify Unclaimed Digital Assets

    Arizona established a process and criteria for determining if digital assets may be deemed abandoned property that must be delivered to the state as part of a bill signed by Gov. Katie Hobbs.

  • May 09, 2025

    Ariz. Cities Required To Give Notice For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes must notify businesses before the proposed ordinance is approved or rejected, under a bill signed by Gov. Katie Hobbs.

  • May 09, 2025

    PL 86-272 Expansion May Face Rocky Path Through Congress

    The fate of an element of a House budget reconciliation bill that would broaden state income tax protections for businesses may rest with the Senate parliamentarian's view on whether the provision passes muster under reconciliation rules.

  • May 09, 2025

    Tariffs And Tax Breaks Offer Risky Lifeline To US Film Industry

    President Donald Trump's call for a 100% tariff on films made outside the U.S. has potential to improve a struggling domestic industry if it is considered in conjunction with new federal tax incentives to restore production, but the idea hasn't yet gathered support in Congress, according to lawyers who spoke to Law360.

  • May 09, 2025

    GOP Unveils Plan To Cement 2017 Tax Cuts, Expand Biz Relief

    House Republicans plan to meet Tuesday to deliberate a sweeping extension of their 2017 tax overhaul that would lock in low individual rates and deduction limits, expand child care and estate tax breaks, and make permanent tax incentives for small pass-through businesses and U.S. multinational corporations.

  • May 09, 2025

    Tax Exemption Case May Bring Sweeping Impact, Attys Say

    A U.S. Supreme Court case considering a religious exemption to unemployment taxes sought by a charity could have implications across a broad swath of organizations, tax practitioners said Friday.

  • May 09, 2025

    Souter's Clerks Remember Him As Humble, Kind And Caring

    Former clerks of retired U.S. Supreme Court Justice David H. Souter are heartbroken over the death of a man many of them remember more for his conscientiousness, humility, kindness and disdain for the spotlight than for his undeniable brilliance as a jurist.

  • May 09, 2025

    Hiker And 'Raconteur': Atty Recalls 50-Year Bond With Souter

    Behind a towering legal legacy was a man who loved to hike mountains, could recall details of things he read decades ago and was always there for those he cared about, a New Hampshire attorney said as he reflected on a lifelong friendship with U.S. Supreme Court Justice David Souter.

  • May 09, 2025

    A Look At David Souter's Most Significant Opinions

    The retired Justice David Souter defied simple definition, viewed as a staunch conservative until he co-wrote an opinion upholding abortion rights in 1992. He did not hew to partisan lines, but reshaped the civil litigation landscape and took an unexpected stand in an extraordinarily close presidential election.

  • May 09, 2025

    Minn. Court Increases Prior Valuation Of Parking Lot By $900K

    The Minnesota Tax Court increased the market valuation of a parking lot by $900,000 after reopening the record and adjusting the reversion rate to reflect the record, resulting in a slightly higher valuation. 

  • May 09, 2025

    NY Boosts Payroll Tax For Large Biz, Cuts Income Tax Rates

    New York will reduce income taxes on lower- to middle-income taxpayers, increase payroll taxes for big businesses in the New York City metro area and allow tax liabilities to be pushed out to partners under a budget bill that Gov. Kathy Hochul signed Friday.

  • May 09, 2025

    Justice Souter Was An Unexpected Force Of Moderation

    Justice David Souter, who saw the high court as a moderating force apart from the messiness of politics, subverted the expectations of liberals and conservatives alike during his 19 years on the bench.

  • May 09, 2025

    Taxation With Representation: Paul Weiss, Weil, V&E, Torys

    In this week's Taxation With Representation, 3G Capital takes Skechers private, Sunoco LP buys Parkland Corp., and BCE Inc. and the Public Sector Pension Investment Board launch a wholesale network provider called Network FiberCo.

  • May 09, 2025

    NJ Nonprofit Owed Mansion Tax Refund, Court Says

    New Jersey must refund a nonprofit's payment of the state's mansion tax despite the refund request being late, the state's tax court ruled, because the payment was erroneous.

Expert Analysis

  • 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.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    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.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    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.

  • What Is Right And What Is Not: SALT In Review

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    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.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    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.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    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.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    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.

  • Making The Opportunity Zones Program Great At Last

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    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.

  • We Must Allow Judges To Use Their Independent Judgment

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    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.

  • Making The Case For Rest In The Legal Profession

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    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.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    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.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    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.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    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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