State & Local

  • March 12, 2026

    Philly Mayor Pitches Delivery Tax, Local Tax On Remote Sales

    Philadelphia would impose a retail delivery tax on goods delivered, make changes to remote sellers' local sales tax requirement, increase the city's hotel tax and make other tax changes under a $7 billion 2027 budget proposed Thursday by the city's mayor.

  • March 12, 2026

    May Vote On $4B Oregon Transit Plan Gets Court's OK

    An Oregon judge rejected an effort to prevent the state from moving a referendum on most of a $4 billion transportation funding package from November to May, saying lawmakers had authority under the state constitution to make the change.

  • March 12, 2026

    Microsoft, Michigan Settle Cost-Share Receipts Tax Fight

    Microsoft and Michigan reached a settlement over the company's challenge to the state's tax treatment of its cost-sharing agreement receipts with foreign affiliates, according to a dismissal order entered Thursday by the state's Tax Tribunal.

  • March 12, 2026

    Congestion Pricing Fight In 2nd Circ. Turns On Jurisdiction

    The Second Circuit asked Thursday whether New York City congestion pricing is a tax or a toll, with one judge suggesting that a challenge to the program from two Empire State counties could land in state court if it's deemed a tax.

  • March 12, 2026

    Ky. Revenue Through Feb. Drops By $111M

    Kentucky's general fund revenue collection from July through February lagged $111 million behind the total from the same period last fiscal year, according to the state's budget director.

  • March 12, 2026

    Okla. Tax Revenues Through Feb. Up $296M From Estimate

    Oklahoma's revenue collection from July through February outpaced estimates by $296 million, according to the state Office of Management and Enterprise Services.

  • March 12, 2026

    NM Bars Local Gov'ts From Levying Tax On Child Care Homes

    New Mexico barred local governments from imposing certain taxes on registered child care homes under a bill signed by the governor.

  • March 12, 2026

    Idaho Revenues Through Feb. Up $63M From Forecast

    Idaho's general fund revenue from July through February outpaced estimates by $63 million, according to the state Division of Financial Management.

  • March 11, 2026

    Fiserv Arm Freed From $3.4M Fla. Tax Bill In Sourcing Fight

    A Fiserv entity didn't conduct enough activities in Florida to source income generated from online billing payment services to the state, a Florida state court found, voiding a roughly $3.4 million income tax assessment against the company.

  • March 11, 2026

    Minn. Biz Groups Make Case For Mirroring Fed. Tax Breaks

    Minnesota business groups urged a state House panel Wednesday to support legislation to conform the state to provisions enhancing corporate tax deductions and credits in last year's federal budget legislation.

  • March 11, 2026

    Ariz. Panel OKs Plan To Need Supermajorities For Fee Hikes

    Arizona voters would decide whether to require at least two-thirds support from lawmakers for fee increases under a resolution advanced Wednesday by the state House Ways and Means Committee.

  • March 11, 2026

    Minn. Plan To Extend SALT Cap Workaround Stalls In House

    A Minnesota bill to extend the state's workaround for pass-through entities of the federal cap on deductions for state and local tax payments stalled in a House panel Wednesday as Democrats blocked an effort to advance it.

  • March 11, 2026

    Wyo. Amends Property Tax Break For Long-Term Homeowners

    Wyoming amended a property tax exemption for long-term homeowners in the state so that it applies to an eligible property's fair market value instead of its assessed value under a bill signed by the governor that also establishes a limit on the exemption.

  • March 11, 2026

    NM Authorizes Property Tax To Pay Bonds, Interest, Costs

    New Mexico authorized the imposition of a property tax to repay principal, interest and costs for state-issued bonds, which are subject to voter approval, under a bill signed by the governor.

  • March 11, 2026

    Ohio Revenues Through Feb. Beat Estimates By $598M

    Ohio's general fund revenue collection from July through February outpaced estimates by $598 million, according to the state Office of Budget Management.

  • March 11, 2026

    Minn. General Revenue In Feb. $16M Lower Than Forecast

    Minnesota's general revenue collection in February lagged behind estimates by $16 million, according to the state Department of Management and Budget.

  • March 11, 2026

    Minn. Justices Reject Homeowner's Valuation Claims

    The Minnesota Tax Court had full jurisdiction over a homeowner's property tax case and properly dismissed his challenge to the county's valuation, the state Supreme Court ruled Wednesday.

  • March 11, 2026

    Calif. Revenue Through Feb. Beats Estimate By $7.44B

    California's general revenue collection from July through February beat estimates by $7.44 billion, according to the state comptroller's office.

  • March 11, 2026

    Mich. House Bill Seeks Double-Tax Fix For Delivery Cos.

    Michigan would allow certain delivery network companies to deduct or exclude sales tax that they pay to sellers to avoid potential double-taxation issues under a bill introduced in the state House of Representatives.

  • March 10, 2026

    NJ Gov. Floats Curtailing Business Deductions In Budget

    New Jersey would place temporary restrictions on net operating loss deductions and pare back a personal income tax deduction for certain losses under a $60.7 billion budget plan that the state's governor unveiled Tuesday.

  • March 10, 2026

    Colo. House Panel OKs Decoupling From Corp. Tax Changes

    Colorado would decouple from four corporate tax changes in the federal budget bill enacted last year and use the added revenue for an expanded family tax credit under legislation advanced by a state House panel.

  • March 10, 2026

    Colo. House Panel Advances End To Software Sales Tax Break

    Colorado would narrow its sales and use tax break for downloadable software and use the revenue to continue a family income tax credit tax under legislation advanced by the House Finance Committee.

  • March 10, 2026

    Ore. Court Limits Garbage Hauler's Tax Deduction

    An Oregon garbage hauling company is eligible for only a small portion of the business expense deductions it claimed after failing to provide sufficient evidence for the expenses, the state Tax Court ruled. 

  • March 10, 2026

    Feds Urge End To IRS Wind, Solar Safe Harbor Fight

    The Trump administration has told a D.C. federal judge there's no basis to sustain a lawsuit challenging an IRS notice eliminating a safe harbor test that wind and solar projects could use to qualify for clean energy tax credits.

  • March 10, 2026

    Colo. Panel Advances Limit On Executive Pay Tax Deduction

    Colorado would limit its corporate tax deduction for the salaries of top executives and reduce the state's net operating loss deduction while extending a family tax credit under legislation advanced by a House panel.

Expert Analysis

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

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