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44th Institute on State and Local Taxation 2025 (presented by NYU School of Professional Studies)

Comprehensive analysis of 2025 state tax developments including federal conformity, digital services taxation, constitutional litigation, and pass-through entity rules.
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2025-12-08 08:35:00

14 hours

View speakers

Program Details

2025-12-08 08:35:00

2025-12-08 08:35:00

Over 1,000+ webinars

2025-12-08 08:35:00

14 hours

See credits by state
View speakers

Program Details

2025-12-08 08:35:00

Program Details

2025-12-08 08:35:00

Over 1,000+ webinars

2025-12-08 08:35:00

14 hours

Course Overview

Navigating State Tax Changes After OB3

2025-12-08 08:35:00

Participants will learn to analyze federal conformity impacts, digital services taxation, constitutional challenges, and pass-through entity rules. These skills enable practitioners to advise clients effectively amid rapidly evolving state tax landscapes.

Format

CLE Credit

14h CLE Credits

Level

Intermediate

Length

14

Key topics that will be covered

01
Federal Conformity
OB3 changes affect state tax bases through R&D expenses and bonus depreciation rules.
02
Digital Taxation
States lack uniformity in defining and taxing digital services like SaaS and streaming.
03
Constitutional Limits
First Amendment and Commerce Clause challenges shape state tax litigation outcomes.
04
Litigation Strategy
Administrative exhaustion and statutory interpretation remain critical procedural requirements in tax disputes.
05
Pass-Through Taxes
Thirty-six states have adopted elective entity-level taxes addressing the SALT cap.
06
Professional Ethics
Practitioners must maintain technological competence and proper handling of client confidential information.

Program schedule

Credits by state

AK13.0
AL12.5
AR13.0
AZ13.0
CA13.0
CO13.0
CT13.0
DC14.0
DE13.0
FL13.0
GA13.5
HI13.0
IA13.0
ID13.0
IL13.0
IN13.0
KS13.0
KY13.0
LA13.0
MA14.0
MD14.0
ME13.0
MI14.0
MN13.0
MO15.6
MS13.0
MT12.5
NC13.0
ND13.0
NE13.0
NH780.0
NJ15.6
NM13.0
NV13.0
NY15.5
OH13.0
OK15.5
OR13.0
PA13.0
RI15.5
SC13.0
SD14.0
TN13.0
TX13.0
UT13.0
VA13.0
VT13.0
WA13.0
WI16.5
WV15.6
WY13.0

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1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

10,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

MCLE Credits

Alabama
Pending
12.5 General, 1 Ethics
Alaska
Approved
13 General, 1 Ethics
iOur programs are CLE-eligible through Alaska’s recognition of multi-jurisdictional reciprocity.
Arizona
Approved
13 General, 1 Professional Responsibility/Ethics
Arkansas
Approved
13 General, 1 Ethics
California
Approved
13 General, 1 Ethics
Colorado
Pending
13 General, 1 Ethics / Professionalism
Connecticut
Approved
13 General, 1 Ethics / Professionalism
Delaware
Pending
13 General, 1 Enhanced Ethics
District of Columbia
No Required
14 CLE Hour(s)
Florida
Approved
13 General Hours, 1 Ethics Hour
iReceive CLE credit in Florida via Attorney Submission.
Georgia
Approved
13.5 General, 1 Ethics
Hawaii
Approved
13 General, 1 Ethics / Professionalism
Idaho
Pending
13 General, 1 Ethics / Professionalism
Illinois
Approved
13 General, 1 Ethics, Civility, Professionalism
Indiana
Pending
13 General, 1 Ethics
Iowa
Pending
13 General, 1 Ethics
Kansas
Pending
13 Substantive, 1 Ethics / Professionalism
Kentucky
Pending
13 General, 1 Ethics
Louisiana
Pending
13 General, 1 Ethics
Maine
Pending
13 General, 1 Ethics / Professionalism
Maryland
No Required
14 CLE Hour(s)
Massachusetts
No Required
14 CLE Hour(s)
Michigan
No Required
14 CLE Hour(s)
Minnesota
Approved
13 General, 1 Ethics
Mississippi
Pending
13 General, 1 Ethics
Missouri
Approved
15.6 General, 1.2 Ethics
Montana
Approved
12.5 General, 1 Professional Fitness and Integrity
Nebraska
Pending
13 General, 1 Professional Responsibility
imyLawCLE reports attendance to Nebraska on each attorney’s behalf for all programs. Please do not self-report.
Nevada
Pending
13 General, 1 Ethics / Professionalism
New Hampshire
Approved
780 General minutes, 60 Ethics / Professionalism minutes
iAs of July 1, 2014, the NHMCLE Board no longer provides pre- or post-approval of courses. Attendees must self-determine whether a program is eligible for credit, and self-report their attendance online at www.nhbar.org, based on qualification provisions of Rule 53.
New Jersey
Approved
15.6 General, 1.2 Ethics / Professionalism
iOur programs are CLE-eligible through New Jersey’s recognition of multi-jurisdictional reciprocity, except for the courses required under BCLE Reg. 201:2
New Mexico
Approved
13 General, 1 Ethics
New York
Approved
15.5 General, 1 Ethics / Professionalism
iOur programs are CLE-eligible through New York’s Approved Jurisdiction Group “B”.
North Carolina
Pending
13 General, 1 Ethics
North Dakota
Approved
13 General, 1 Ethics
iOur programs are CLE-eligible through North Dakota’s recognition of multi-jurisdictional reciprocity. Section 1, Policy 1.14
Ohio
Approved
13 General, 1 Professional Conduct
Oklahoma
Pending
15.5 General, 1 Ethics / Professionalism
Oregon
Pending
13 General, 1 Ethics
Pennsylvania
Approved
13 General, 1 Ethics
Rhode Island
Pending
15.5 General, 1 Ethics / Professionalism
South Carolina
Pending
13 General, 1 Ethics / Professionalism
South Dakota
No Required
14 CLE Hour(s)
Tennessee
Approved
13 General, 1 Dual
Texas
Approved
13 General, 1 Ethics
Utah
Pending
13 General, 1 Ethics / Professionalism
Vermont
Approved
13 General, 1 Ethics
Virginia
Not Eligible
13 General Hours, 1 Ethics / Professionalism Hours
Washington
Approved
13 Law & Legal Hours, 1 Ethics Hours
iReceive CLE credit in Washington via Attorney Submission. myLawCLE will supply Washington state attorneys with instructions on how to gain credit.
West Virginia
Pending
15.6 General, 1.2 Ethics / Professionalism
Wisconsin
Approved
16.5 General
iEthics credits can ONLY be earned through Live-Webcast programs, the Wisconsin Board of Bar Examiners does not approve Ethics through On-Demand sessions.
Wyoming
Pending
13 General, 1 Ethics / Professionalism

Alabama

Requirements

The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.  

Formats

  • Attorneys can earn unlimited “live” credit through live seminars, live webcasts, and co-sponsored locations with MyLAWCLE-Alabama approved programs
  • Attorneys are limited to 6 credits per compliance period of “online” programs through MyLAwCLE On-Demand programs