State & Local
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July 15, 2025
Calif. Legislature OKs Retroactive Solar Property Exclusion
California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.
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July 15, 2025
Nebraska's Annual Net Receipts Fall $86M Short Of Estimate
Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.
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July 15, 2025
Tenn. Revenues Through June Beat Estimates By $81M
Tennessee's general revenue collection from August 2024 through June exceeded estimates by $81 million but dropped behind last year by $209 million, according to the Department of Finance and Administration.
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July 15, 2025
Pa. Senate Bill Seeks To End School District Property Taxes
Pennsylvania would propose an amendment to the state constitution to eliminate school districts' authority to levy or collect property taxes after June 30, 2029, under a bill introduced in the state Senate.
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July 14, 2025
Vape Groups Urge 4th Circ. To Stall NC E-Cigarette Law
Vape interests are urging the Fourth Circuit to temporarily stop North Carolina officials from enforcing a law that could prevent the sale of many types of e-cigarettes in the state, claiming the statute was pushed by "Big Tobacco" company Reynolds American Inc. and targets products that help people quit smoking.
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July 14, 2025
NY Judge Snuffs Counties' Bid To Derail Congestion Pricing
A New York federal judge on Monday tossed claims from two local counties alleging Manhattan's discriminatory congestion pricing tolls trampled on motorists' right to travel, saying inconvenient tolls for certain commuters don't amount to a constitutional violation.
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July 14, 2025
Md. Says Digital Ad Tax Applies To Automated, Visual Ads
Advertising services subject to Maryland's digital advertising gross revenues tax must be both programmatic, or automated, and conveyed visually, the state comptroller said in a bulletin obtained Monday by Law360.
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July 14, 2025
Ohio Board Values Custom-Built Cannabis Facility At $12.6M
The Ohio Board of Tax Appeals valued a custom-built cannabis cultivation and processing facility at $12.6 million Monday, ruling that the property qualified as a special purpose property that is appraised under the cost approach method.
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July 14, 2025
Missouri Net Revenue Rises $2M From Prior Year
Missouri's total net revenue collections from July 2024 through June outperformed the total for the prior fiscal year by roughly $2 million, according to the state Office of Administration.
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July 14, 2025
Ohio Revenue Beats Estimate For Year By $972M
Ohio's general fund revenue from July 2024 through June exceeded a forecast by $972 million, according to the state Office of Budget and Management.
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July 14, 2025
DC Bill Seeks Entity-Level Tax For Pass-Throughs
The District of Columbia would let pass-through entities elect to be taxed at the entity level and would provide a tax credit for members of such entities under a bill referred to a D.C. Council committee Monday.
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July 11, 2025
GOP Budget Bill May Not Be The End For PL 86-272 Revisions
State representatives celebrated the removal of a provision from the federal budget reconciliation bill that sought to broaden state income tax protections for businesses, but they may need to stay on the lookout for future tax preemption proposals from Congress.
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July 11, 2025
PepsiCo Challenges $2.1M Tax Penalty In Ill. Supreme Court
Illinois' justices should overturn lower court decisions allowing $2.1 million in penalties on PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll, a categorization that excluded Frito-Lay's profits from PepsiCo's state income tax calculations, the food and beverage giant said in a petition.
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July 11, 2025
Alaska Shifts Car Rental Tax Collection Liability, Cuts Rate
Alaska changed who must collect and remit an excise tax on rentals of passenger vehicles arranged through certain platform companies and lowered the tax's rate under a bill that became law without the governor's signature.
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July 11, 2025
The Tax Angle: Church Politics, Budget Talk, Disaster Relief
From a look at the IRS' statement relaxing a 71-year-old ban on political endorsements by churches to talk of a second budget reconciliation bill this year and the passage of disaster tax relief legislation, here's a peek into a reporter's notebook on a few developing tax stories.
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July 11, 2025
Colo. Says Modular Home Co.'s Purchases Tax-Exempt
A company is exempt from sales tax on its purchases of materials to build modular homes in Colorado, the state's Department of Revenue said in a ruling released Friday, finding the materials fall under the state's wholesale exemption.
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July 11, 2025
Ky. General Revenue Through June Up $132M
Kentucky's general revenue collection from July 2024 through June was $132 million higher than the same period last year, according to the Office of State Budget Director.
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July 11, 2025
Pa. House OKs State Actions To Combat False Claims
Pennsylvania would allow the state's attorney general to pursue actions against people who make false claims to use state programs under a bill passed by the state House of Representatives.
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July 11, 2025
Pa. Revenue Up $321M From Forecast For Fiscal Year
Pennsylvania collected $321 million more in general fund revenue than expected in fiscal year 2025, according to a report released Friday by the state's Department of Revenue.
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July 11, 2025
Taxation With Representation: Davis Polk, Kirkland, Cassels
In this week's Taxation With Representation, Merck buys U.K. drugmaker Verona Pharma, CoreWeave acquires fellow data center company Core Scientific, Royal Gold acquires Sandstorm Gold and Horizon Copper, and Italian food company Ferrero buys WK Kellogg.
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July 11, 2025
Calif. Revenue Tops Forecast For Year By $3.7B
California's net revenue collection in the fiscal year that ended last month outpaced an estimate by $3.7 billion, the state controller's office reported.
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July 11, 2025
Minn. Revenue Surpasses Estimate By $847M
Minnesota's total revenue from July 2024 through June beat an estimate by $847 million, according to the state's management and budget office.
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July 11, 2025
Minn. Tax Court Boosts Value Of Macy's Property By $6M
The Minnesota Tax Court boosted the tax valuation of a Macy's store by nearly $6 million, adopting elements of the local assessor's cost analysis and finding that that property's highest and best use was its continued operation as an anchor department store.
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July 10, 2025
Pa. Sens. Unveil Bipartisan Plan To Legalize Marijuana
Pennsylvania lawmakers on Thursday unveiled a new bipartisan legislative proposal to legalize and regulate the sale of recreational marijuana in the Keystone State, after a previous proposal to legalize the sale of pot through state-run stores failed in the state Senate.
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July 10, 2025
Missouri Creates Exemptions For Capital Gains, Sales Tax
Missouri will exempt capital gains from the state's income tax and create sales tax exemptions for broadband equipment, feminine hygiene products and diapers under a bill the state's governor signed Thursday.
Expert Analysis
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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.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.