Tax Notes State: The Old and the New:
In this inaugural installment of Briefly Noted, members of the Tax Notes State Advisory Council…share their state tax highlights of 2025.
- Walter Hellerstein: Highlights and Horizons
- Janette M. Lohman: To Conform, or Not to Conform? That Is the Question (for Most States in 2026)
- Karl A. Frieden & Marilyn A. Wethekam: OBBBA Is Not an Excuse for Adopting Bad State Tax Policies
- Helen Hecht: Penny Wise
- Glenn C. McCoy Jr.: Does the 2025 AMCA Decision in New York Signal the Demise of P.L. 86-272?
- Timothy P. Noonan: Say It Ain’t So: Do Taxpayers Always Lose in New York?
- Kathleen K. Wright: 2025 Leaves Many Open Issues for California



