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State & Local

  • April 21, 2025

    Harvard Sues Trump Admin Over $2B Funding Freeze

    Harvard University on Monday hit the Trump administration with a suit in Massachusetts federal court, escalating a high-profile battle after the government slashed more than $2 billion in funding amid allegations the elite school has failed to properly address antisemitism on its campus.

  • April 21, 2025

    Ohio Parking Garage Not Exempt From Tax, Board Says

    A parking garage owned by a public authority in Ohio but leased to a private entity isn't eligible for a property tax exemption because it's not exclusively used for public purposes, the state's Board of Tax Appeals ruled.

  • April 21, 2025

    Justices Pass On Fla. Man's Taking Claims From Tax Sale

    The U.S. Supreme Court declined Monday to hear a man's claims that a Florida county's foreclosure sale of his home for an amount equal to his back taxes, interest and penalties without paying him a surplus resulted in an unconstitutional taking of property.

  • April 21, 2025

    Mont. Allows Automatic Return Of Some Unclaimed Property

    Montana granted the state's Department of Revenue authority to automatically return unclaimed property valued at $1,000 or less to its owner if certain conditions are met under a bill signed by the governor.

  • April 21, 2025

    Marketers Knock NJ Plan To Adopt MTC Web Activity Rules

    New Jersey's proposal to adopt portions of the Multistate Tax Commission's guidelines regarding the taxation of internet activities that fall outside a federal law limiting tax on income would be unlawful, a lobbying group for the direct and remote marketing industry said Monday.

  • April 21, 2025

    Colo. House OKs High-Earner Tax Hike For Meals Plan

    Colorado voters would decide whether to boost taxes on high earners to support the state's universal school meals program, and whether to let the state keep excess revenue already collected, under legislation passed Monday by the state House.

  • April 21, 2025

    NM Revenue Through Oct. Tops Forecast By $348M

    New Mexico's general fund revenue collection from July through October outpaced an estimate by $348 million, according to the state Legislative Finance Committee.

  • April 21, 2025

    Va. General Revenue Through March Up $1.2B

    Virginia's general revenue collection from July through March beat last year's collection during the same period by $1.2 billion, according to a report by the state's secretary of finance.

  • April 21, 2025

    RI General Revenue Collection Beats Estimates By $1.3M

    Rhode Island's general revenue collection from July through March exceeded estimates by $1.3 million, according to a report by the state Department of Revenue.

  • April 21, 2025

    Supreme Court Won't Hear Neb. Tribe's Tobacco Sales Dispute

    The U.S. Supreme Court won't hear two Nebraska tribal companies' bid to undo an Eighth Circuit ruling that held the state can regulate a tribally owned manufacturer's sales of cigarettes to Indigenous-owned distributors after officials attempted to apply a settlement with major tobacco companies on the Winnebago reservation.

  • April 18, 2025

    Ore. Realtors Urge Panel To Reject Fees On Vacant Homes

    Proposed legislation to allow local governments to impose fees on certain vacant homes would violate fundamental principles of property rights, Oregon Realtors told a state Senate panel.

  • April 18, 2025

    Del. House Bill Would Exempt Overtime Pay From Income Tax

    Delaware would exempt eligible workers' overtime pay from state income tax under a bill introduced in the state House of Representatives.

  • April 18, 2025

    Trump Ousts New IRS Acting Chief Days After Appointment

    The White House said Friday that President Donald Trump will appoint the U.S. Treasury Department's deputy secretary to be the acting IRS commissioner to replace a former special agent who was appointed to the role days before.

  • April 18, 2025

    Taxation With Representation: Davis Polk, Simpson Thacher

    In this week's Taxation With Representation, Global Payments Inc. buys Worldpay from GTCR and FIS, Intel Corp. sells a stake in its Altera business to Silver Lake, KKR acquires OSTTRA from S&P Global and CME Group, and Canada's Capital Power Corp. nabs two U.S. natural gas power plants.

  • April 18, 2025

    Tenn. Revenue Through March Misses Estimate By $10.5M

    Tennessee's total general revenue collection from July through March trailed a budget estimate by $10.5 million, according to a report by the state Department of Revenue.

  • April 18, 2025

    Idaho Revenues Through March Fall $144M From Forecasts

    Idaho's general fund revenue collection from July through March underperformed estimates by $144 million, according to a report by the state Division of Financial Management.

  • April 18, 2025

    Utah General Revenue Collection Through March Up $428M

    Utah's general fund revenue collection from July through March outpaced collections made during the same period last year by $428 million, the State Tax Commission said Friday in its monthly report.

  • April 18, 2025

    IRS Outlines Plan To Advance Whistleblower Program

    The Internal Revenue Service released an operating plan for its whistleblower program Friday, saying it aims to enhance the claim submission process, safeguard whistleblower information and keep whistleblowers informed on the status of their claims.

  • April 17, 2025

    NY High Court Upholds Tax On Co.'s Ad Analysis Service

    A research company's service that measures the effectiveness of advertising campaigns qualifies as a taxable information service, New York's highest court ruled Thursday, upholding a roughly $2.3 million state sales tax assessment against the business.

  • April 17, 2025

    Harvard Says No Grounds For IRS To Deny Tax-Exempt Status

    Harvard University said Thursday that there is no legal basis to rescind its tax-exempt status amid an investigation by President Donald Trump's administration into whether the university has violated the terms of that status.

  • April 17, 2025

    Ind. To Cut Income Taxes In 2030 If State Meets Revenue Goal

    Indiana will lower its individual adjusted gross income tax rate starting in 2030 if certain revenue targets are met under a bill signed by the governor.

  • April 17, 2025

    Mich. Bill Would Lower Taxes If Legislative Seats Left Vacant

    Michigan would provide income tax deductions to residents who live in state districts with legislative vacancies for certain periods of time under a bill introduced in the state House of Representatives.

  • April 17, 2025

    Colorado Lawmakers OK Suspending Tax Interim Panels

    Colorado would suspend the activities of a pair of interim tax policy panels this year, along with other committees, under legislation approved by lawmakers.

  • April 17, 2025

    Ala. Tribunal Says Store Owner Owes Sales Tax Assessment

    An Alabama convenience store owner owes sales tax liability assessed by the state Department of Revenue after failing to prove the department incorrectly applied a 35% markup to the store's purchases to calculate its sales, the state Tax Tribunal ruled. 

  • April 17, 2025

    Wis. Bill Proposes Tax Break For Video Game Development

    Wisconsin would create a refundable income and franchise tax credit for video game production under a bill introduced in the state Senate.

Expert Analysis

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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