The State & Local Tax (SALT) practice at Hodgson Russ is renowned for its residency planning experience, having counseled thousands of taxpayers who have departed their home states for friendlier tax climates.
The firm's attorneys bring decades of experience advising clients from multiple jurisdictions, including California, about state and local taxes, from planning and compliance to litigation and damage control. Over the last three decades, our SALT team has completed more than 10,000 state residency audits.
Our attorneys provide legal solutions for accomplishing effective changes in tax residency, even as some clients intend to maintain significant ties to the state they are leaving. And while some attorneys read books and articles on state residency, we write them regularly.
Residents across various states trust Hodgson Russ SALT attorneys in their cross-state or cross-country shifts in tax residency, with an increasing number of clients from California seeking our unique specialty. As residents plan for the California Billionaire Tax Act to take effect, our attorneys are ready to provide strategic insight and actionable plans.
"Hodgson Russ LLP is well known for its experience in state and local tax matters... The team is noted for its experience in planning, compliance and litigation."

Ranked Band 1 by Chambers USA, the practice also holds Tier 1 and Tier 2 honors from The Best Lawyers in America® in Tax Law and Tax Litigation.
- 40+Years of practicing specialized tax law.
- 10K+State residency audits handled over the last 30 years.
- 20+Tax attorneys focused on state and local tax matters.
- 3Former state auditors focused on resolving and preventing state tax issues.
- 1Ranked Band 1 by Chambers USA for Tax: State & Local.
- Strategic Tax Counsel
Our tax attorneys deliver transformative and practical legal solutions that help protect your most valuable assets.
- Niche Experience
The experience and specialties to serve clients across a range of tax issues and residency challenges.
- Sophisticated Partner
Contact our trusted tax law advisors for companies, their owners, and high-net-worth individuals.