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State & Local

  • June 03, 2025

    Mich. To Handle Collection Of Flint's City Income Tax

    The Michigan Treasury Department will handle filings and payments of the city of Flint's income tax starting in 2027 under an agreement with the city, the department announced Tuesday.

  • June 03, 2025

    Ohio GOP Budget Plan Includes Flat Income Tax

    Ohio would replace its progressive individual income tax system with a flat tax and offer property tax relief under a budget bill put forward by Senate Republicans on Tuesday.

  • June 03, 2025

    Calif. OTA Rules Against S Corp. Owner On R&D Credit

    A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.

  • June 03, 2025

    Calif. OTA Denies Video Game Exec's Bad Debt Deduction

    A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.

  • June 03, 2025

    Texas Gives Some Property Owners More Time To Pay Taxes

    Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.

  • June 03, 2025

    Ind. Cities Can't Tax Streaming Video, Court Says

    Streaming video services in Indiana provided by Netflix, Disney and Hulu, as well as services from DirecTV and Dish Network, are not subject to local franchise fees imposed on cable systems and others, a state appeals court ruled.

  • June 03, 2025

    DC Judge Agrees To Pause Tariff Injunction

    A D.C. federal judge on Tuesday agreed to stave off a preliminary injunction that blocked the Trump administration from collecting tariffs on two toy makers while the government appeals the ruling.

  • June 03, 2025

    Montana Revenues Through May Up $43M, Dept. Says

    Montana's general fund revenue collection from July through May beat last year's total for the same time frame by $43 million, according to a report by the state Department of Revenue.

  • June 03, 2025

    Oregon Sen. OKs Extending Brownfields Property Tax Break

    Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.

  • June 03, 2025

    Okla. To Cut Top Income Tax Rate, Reduce Brackets

    Oklahoma will lower its top marginal income tax rate by a quarter of a percentage point and reduce its number of tax brackets under a bill signed by the governor.

  • June 03, 2025

    Ark. Revenue Through May Tops Forecast By $17M

    Arkansas' net general fund revenue from July through May outperformed an estimate by $17 million, the state Department of Finance and Administration said Tuesday.

  • June 03, 2025

    Calif. Says Man Stuck With $6.6M Tax Bill In Domicile Dispute

    A man must pay nearly $6.6 million in taxes and penalties to California after he and his spouse failed to prove they abandoned their domicile in the state when they moved to Nevada, California's Office of Tax Appeals ruled.

  • June 03, 2025

    The Law360 400: A Look At The Top 100 Firms

    A rebound in client work sent the nation’s largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Law360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.

  • June 03, 2025

    W.Va. Revenues Through May Beat Forecast By $237M

    West Virginia's general fund revenue collection for July through May outpaced budget forecasts by $237 million but underperformed last year's total by $158 million, according to the State Budget Office.

  • June 02, 2025

    Montana Tribal Tariff Dispute Will Stay In US Trade Court

    A Montana federal judge won't reconsider an order to transfer a challenge to President Donald Trump's Canada tariff orders by members of the Blackfeet Nation to the U.S. Court of International Trade, saying the CIT has historical jurisdiction over claims by tribal members on import and duty-related actions.

  • June 02, 2025

    White House Asks DC Circ. To Halt Tariff Injunction

    The White House on Monday asked the D.C. Circuit to hit pause on a lower court ruling that found President Donald Trump's tariffs unlawful, arguing the "legally indefensible preliminary injunction" would impede sensitive trade negotiations if left unchecked.

  • June 02, 2025

    Ill. Budget Increases Taxes On Tobacco, Online Sports Books

    Illinois' Democratic-controlled General Assembly passed a $55 billion budget for fiscal 2026, including about $800 million in targeted tax hikes on tobacco, vaping and online sports betting.

  • June 02, 2025

    Calif. Construction Co. Owes Tax On Materials, OTA Says

    A California construction company owes tax on sales of materials and other goods after failing to prove its assessment should be lowered, the state Office of Tax Appeals said in a ruling released Monday.

  • June 02, 2025

    Calif. Sizzler Franchise CEO Owes $500K In Tax, OTA Says

    The president of a California company that operated multiple Sizzler restaurants is personally liable for over $500,000 in sales taxes and penalties, the state Office of Tax Appeals ruled in an opinion released Monday that upheld the state tax agency.

  • June 02, 2025

    Hawaii Suspends Tax Collections Time Limit During Appeals

    Hawaii will suspend the statute of limitations on collections of income tax, transient accommodations tax and other taxes while an appeal of an assessment is pending before the state's Taxation Board of Review or Tax Appeal Court under a bill signed by the governor.

  • June 02, 2025

    Texas Lawmakers OK Tax Exemption For Internet Access

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers and headed to Republican Gov. Greg Abbott for consideration.

  • June 02, 2025

    Colo. Creates Employee-Owned Biz Tax Breaks

    Colorado will allow up to $1 million state income tax deduction, along with other tax breaks, for employee-owned businesses under a bill signed by the governor. 

  • June 02, 2025

    Hawaii Conforms Tax Laws To Federal Code

    Hawaii conformed its income, estate and generation-skipping transfer tax laws to the Internal Revenue Code under a bill signed by the governor.

  • June 02, 2025

    Minn. Justices Prod Humana On Pharmacy Benefit Sourcing

    Minnesota Supreme Court justices appeared skeptical Monday of a Humana subsidiary's arguments that sales of pharmacy benefit services attributed to the state should be sourced to a Humana unit based in Wisconsin.

  • June 02, 2025

    NJ Church Must Prove Religious Use For Tax Exemption

    A church that no longer holds services must produce evidence to show that it houses religious items to overturn a New Jersey town's denial of a tax exemption for the property, the state's tax court ruled.

Expert Analysis

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

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