State & Local

  • April 21, 2025

    Mich. Plastic Co. Can Apportion City Income, Tribunal Says

    A plastic manufacturing company in Michigan can apportion its city income tax liabilities because it has an employee in another municipality and made all its sales outside the city where it's located, the state Tax Tribunal ruled.

  • 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

    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

    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

    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.

  • April 17, 2025

    Indiana Extends Income Tax Credit For Film, Media Production

    Indiana extended an income tax credit for eligible film and media production expenses by four years, established limits on the amount of credits that may be provided and authorized film and media producers to assign part of a credit to another taxpayer under a bill signed by the governor.

  • April 17, 2025

    Wis. Senate Bill Seeks Tax Credit For Rail Modernization

    Wisconsin would create an income and franchise tax credit for railroads that make rail infrastructure and maintenance expenditures under a bill introduced in the state Senate.

Featured Stories

  • The Tax Angle: TCJA Lobbying, IRS Staff Cuts

    Stephen K. Cooper

    From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • New Calif. Tax Appeals Head Affirms Focus On Transparency

    Maria Koklanaris

    The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.

  • Ky. Law Could Be Model For Eliminating State-Level Deference

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    A new law that bars Kentucky's courts from deferring to state agencies' interpretations of statutes and regulations could serve as a model for other states that are considering following the U.S. Supreme Court's overturning of the Chevron doctrine.

Expert Analysis

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • 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.