State & Local
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February 24, 2026
Minn. Lakefront Property Overvalued, Tax Court Says
A Minnesota property was overvalued by a local assessor, including by more than $1 million in two tax years, the state tax court said, rejecting a county assessor's argument that a conservation easement prohibited the use considered in the owner's analysis.
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February 24, 2026
DC Circ. Won't Stop IRS From Sharing Data With DHS
Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday.
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February 23, 2026
NJ Statehouse Catch-Up: Family Leave, PFAS, Farmland Tax
In his final days as New Jersey governor, Phil Murphy was busy signing a slew of measures reforming existing legislation as well as bills aimed at breaking new ground.
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February 23, 2026
Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs
Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.
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February 23, 2026
States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor
Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.
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February 23, 2026
Vt. General Revenues Through Jan. Down $135M
Vermont's general revenue fund collection from July through January underperformed the same period last year by $135 million, according to the state Agency of Administration.
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February 23, 2026
NM Legislators OK Property Tax To Pay Bonds, Interest, Costs
New Mexico would authorize the imposition of a property tax to repay principal, interest and costs for state-issued bonds under a bill unanimously approved by state lawmakers and headed to the governor.
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February 23, 2026
Ariz. Revenue Through Jan. Misses Forecast By $16M
Arizona's general fund revenue from July through January lagged behind an estimate by $16 million, according to the state Joint Legislative Budget Committee.
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February 20, 2026
3 Questions After Justices Sink Trump's Emergency Tariffs
The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.
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February 20, 2026
States' Penny Guidance Trickling In Without Sales Tax Impacts
State guidance on rounding cash transactions to the nearest nickel amid the phaseout of pennies has thus far avoided changes to sales tax calculations, which has been a welcome development for businesses that crave a uniform state approach to rounding.
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February 20, 2026
La. Board Frees Casinos From Local Tax On Comped Rooms
Two casinos in Louisiana don't owe local sales and occupancy taxes on complimentary hotel rooms provided to customers because the guests didn't pay or give consideration for the rooms, the state Board of Tax Appeals ruled.
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February 20, 2026
NY Tells Appellate Court Professor's Remote Work Is Taxable
A New York professor was not required by his school to work remotely out of the state during the coronavirus pandemic, so his income is subject to tax by New York, the state commissioner of taxation told the state appellate court.
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February 20, 2026
Minn. Bills Seek State Tax Breaks On Overtime, Tips
Minnesota would allow income tax deductions for tips and overtime, in line with federal changes, under legislation introduced in the state House of Representatives.
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February 20, 2026
Up Next At High Court: Cuban Seizures & Removal Deadlines
The U.S. Supreme Court will kick off its February oral argument session by hearing cases that could expand or limit the availability of damages for U.S. victims of property seized by the Cuban government and a defendant's chance to remove state court cases to federal court.
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February 20, 2026
Pa. County Doesn't Owe Interest On Overpaid Property Tax
A Pennsylvania county that overassessed property tax on parcels of land doesn't owe interest on the property owner's refund, the state's Commonwealth Court ruled.
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February 20, 2026
Minn. House Bill Seeks To Repeal Estate Tax
Minnesota would repeal its estate tax under legislation filed in the state's House of Representatives.
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February 20, 2026
Neb. Tax Board Upholds $2M Value Of Commercial Property
Nebraska's tax board said that the income approach used by the local assessor correctly valued a commercial property at nearly $2 million in an order released Friday.
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February 20, 2026
Ore. House Panel OKs Federal Corp. Tax Decoupling Plan
Oregon would decouple from two federal corporate tax breaks and create a tax credit for job creation under legislation advanced by a state House of Representatives committee over the objections of panel Republicans.
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February 20, 2026
Neb. Tax Board Says Retail Property Correctly Valued
The Nebraska tax board said that a retail property assessed at more than $1 million was valued correctly, despite claims from the property owner that the assessor's income approach valuation was wrong, in an order released Friday.
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February 20, 2026
Taxation With Representation: Freshfields, Simpson Thacher
In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.
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February 20, 2026
Judge Doubts Famed Boston Chef Was Unaware Of Tax Suit
A Massachusetts judge has denied once-acclaimed Boston chef Barbara Lynch's request to lift a default in a lawsuit over unpaid taxes on her now-closed restaurants, saying "it is almost impossible" to believe that Lynch did not know she was being sued personally until now.
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February 20, 2026
Del. Net Receipts Through Jan. Rise $526M From Last Year
Delaware's net receipts from July through January outpaced collections made during the same period last fiscal year by $526 million, according to the state Department of Finance.
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February 20, 2026
Trump Imposes Maximum Tariff After Supreme Court Rebuke
President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Emergency Economic Powers Act, then announced that he would increase the duty to the 15% maximum.
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February 19, 2026
MTC Panel Weighing Updates To Broadcasting Tax Rule
A Multistate Tax Commission panel is seeking input on a draft rule that it discussed Thursday seeking to update the intergovernmental agency's broadcasting regulations to address sourcing of revenue from streaming and internet content.
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February 19, 2026
Federal Gov't Overrides DC's Rejection Of Tax Breaks
President Donald Trump signed a resolution repealing a Washington, D.C., law that decoupled sections of the city's tax code from federal changes made as part of last summer's budget law.
Expert Analysis
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How BigLaw Executive Orders May Affect Smaller Firms
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.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
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.
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How To Accelerate Your Post-Attorney Career Transition
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.
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Measuring And Mitigating Harm From Discriminatory Taxes
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.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
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.
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Law Firm Executive Orders Create A Legal Ethics Minefield
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.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.