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State & Local

  • July 09, 2025

    State And Local Tax Policy To Watch In 2nd Half Of 2025

    From state decisions on conforming to the federal budget reconciliation bill to North Carolina lawmakers trying to end an impasse over income tax cuts, state legislators are primed to consider several outstanding tax issues in the coming months. Here, Law360 examines state and local tax policy to watch in the second half of 2025.

  • July 09, 2025

    Calif. Court Says Utility Property Can Be Taxed At Higher Rate

    AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate because the state statute and legal precedent allows utilities to be taxed at different rates, a California appellate court ruled.

  • July 09, 2025

    5 Years Ago, The McGirt Ruling Reshaped Tribal Jurisdiction

    It was widely held for decades that Oklahoma had domain over criminal matters on tribal lands, but five years ago, the U.S. Supreme Court turned that regime on its head, finding 19th century federal treaties with the Creek Nation that formed its reservation are valid — and, in turn, reestablishing 45% of the Sooner State as Indian Country.

  • July 09, 2025

    Pa. Senate Bill Seeks Severance Tax On Natural Gas In 2026

    Pennsylvania would establish a severance tax on producers of natural gas starting in 2026 under a bill introduced in the state Senate.

  • July 09, 2025

    NH Annual Receipts Down $26M From Budget Estimates

    New Hampshire's total receipts for the year ending in June were $26 million weaker than expected, according to the state Department of Administrative Services.

  • July 09, 2025

    Conn. OKs Credit For Challenges To Remote Worker Taxes

    Connecticut is establishing a personal income tax credit for residents working remotely in the state who successfully challenge taxes imposed by other states under legislation signed by the governor.

  • July 09, 2025

    Baker McKenzie Rehires Int'l Tax Pro As Principal Economist

    Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.

  • July 08, 2025

    Kansas Extends STAR Bonds To Continue Chiefs, Royals Talks

    Kansas lawmakers have approved a one-year extension of the state's Sales Tax and Revenue bonds while the Missouri-based Kansas City Chiefs and Kansas City Royals continue talks with officials about migrating to Kansas.

  • July 08, 2025

    Former Homeowners Land Cert. In Ill. Property Tax Sale Suit

    An Illinois federal court has certified a class of Cook County residents who were stripped of excess equity when their residential properties were sold to recoup property taxes, overriding county objections that homeowners should have to litigate cases individually.

  • July 08, 2025

    State & Local Tax Cases To Watch In The 2nd Half Of 2025

    From Amazon's oral arguments before South Carolina's highest court to Charter Communications' appeal of a New York ruling that it did not qualify for a technology tax break, there will be plenty of state and local tax cases to watch in the second half of 2025. Law360 looks at some of the top state and local tax cases to keep an eye on in the next six months.

  • July 08, 2025

    Kansas Tax Collection Through June Up $132M From Estimate

    Kansas' total receipts from July through June beat government estimates by $132 million, according to the state Division of the Budget.

  • July 08, 2025

    Florida Net Revenue Through May Beat Estimates By $360M

    Florida's net general revenue for July through May outpaced forecasts by $360 million, according to a report by the state Department of Revenue.

  • July 08, 2025

    California Expands Eligibility For Boosted Film, TV Tax Credits

    California expanded eligibility for its increased film and television production tax credits under a bill signed by Democratic Gov. Gavin Newsom.

  • July 08, 2025

    Ala. Tax Revenue Through June Jumps $368M From Last Year

    Alabama's total revenue from October through June outpaced last year's collection during the same time frame by $368 million, according to a report by the state Department of Revenue.

  • July 07, 2025

    Calif. Ex-Doctor Was Resident, Owes $6.6M, Tax Judge Says

    A former California doctor with aspirations to be a professional gambler remained domiciled in the state and owes $6.6 million in tax and penalties, the state's Office of Tax Appeals said in an opinion released Monday.

  • July 07, 2025

    Calif. OTA Denies Shareholders' Bids To Increase Losses

    Two shareholders in auto body shop businesses failed to provide evidence to substantiate losses they claimed on their California tax returns, the state Office of Tax Appeals said in an opinion released Monday that affirmed a state Franchise Tax Board assessment.

  • July 07, 2025

    Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline

    The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.

  • July 07, 2025

    Calif. Boat Dealer Doesn't Owe Tax On Manufacturer's Rebate

    A California boat dealer does not owe sales tax on one of the promotional allowances it was given by a boat manufacturer despite running a deal on the manufacturer's brand of boats after receiving the allowance, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Tax Appeals Office Has Jurisdiction On Refund Cases

    The California Office of Tax Appeals, not the Franchise Tax Board, has jurisdiction over a refund claim filed by a couple who had already paid $755,000 in taxes, penalties and interest, according to a precedential OTA opinion released Monday.

  • July 07, 2025

    RI Justices Reject Verizon's $21M Refund Over Depreciation

    A Rhode Island trial court correctly found that the state applied the correct depreciation approach to property owned by Verizon, the state Supreme Court ruled, affirming the denial of the company's $21 million refund request.

  • July 07, 2025

    Mass. Enacts $61B Budget With No Tax Hikes

    Massachusetts will operate with a nearly $61 billion budget in fiscal year 2026 under legislation signed by Democratic Gov. Maura Healey that doesn't entail any tax increases.

  • July 07, 2025

    California Man On Hook For Former Business's Sales Tax

    A California man who was the responsible party for his business that operated a restaurant franchise willfully failed to pay the business's sales tax liability and must cover the remaining debt, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Contractor Denied Sales Tax Deduction

    A California construction contractor failed to prove it was entitled to a deduction of sales tax paid on purchases for resale, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Maine Authorizes Task Force To Explore Property Tax Changes

    Maine authorized the creation of a task force to explore the need for legislation and constitutional amendments to provide more effective property tax relief for residents under a bill signed by the governor.

  • July 07, 2025

    Alabama Couple Can Deduct Farm Expenses, Tribunal Rules

    An Alabama couple can claim business expense deductions related to their farm because the farm was run as a for-profit business, the state's tax tribunal ruled.

Expert Analysis

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

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