Three State and Local Tax Cases Practitioners Must Watch in 2025

The most notable state and local tax disputes to watch for in 2025 include a Philadelphia resident’s credit claim for taxes on wages earned outside her state, whether Pittsburgh can impose higher taxes on visiting athletes and entertainers, and the outcome of a challenge to Maryland’s first-of-its-kind tax on digital advertising revenue.

Next year’s theme appears to be tax uniformity, as all three cases challenge schemes the plaintiffs say discriminate against them in some form or another.

Here’s what SALT practitioners should watch for in the new year.

Zilka v. Philadelphia Tax Review Board

Philadelphia resident Diane Zilka sued the ...