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State & Local
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April 14, 2026
Okla. Voters To Decide Reimbursement Of Exemption Revenue
Oklahoma residents will vote on a constitutional amendment that if passed would require statewide laws establishing reimbursement methods for local taxing jurisdictions that lose money due to the manufacturing facilities property exemption, under an approved resolution.
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April 14, 2026
Ariz. Gov. Vetoes Participation In Fed. Scholarship Tax Credits
A bill that would have allowed Arizona residents to participate in a new federal program offering income tax credits for contributions to scholarship organizations was vetoed by the governor.
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April 14, 2026
Ohio Justices Appear Wary Of Tax On W.Va. Car Dealership
Several Ohio justices signaled Tuesday that they are sympathetic to a West Virginia car dealership's arguments that it didn't owe Ohio gross receipts tax on sales of vehicles to Ohio customers who purchased the cars in West Virginia.
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April 14, 2026
Hawaii Offers Tax Extensions To Storm Victims
Hawaii will extend filing and payment deadlines on a case-by-case basis for residents affected by recent storms, the state's Department of Taxation announced.
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April 14, 2026
Del. House Bill Would Create Film Production Tax Credit
Delaware would establish a film production tax credit under a bill introduced in the state House of Representatives.
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April 14, 2026
Maine Adopts High-Earner Tax, Updates Fed. Tax Conformity
Maine will create an income tax surtax on those earning more than $1 million, adopt a pass-through entity tax and credit and conform with some federal tax changes under a supplemental budget signed by the state's governor.
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April 13, 2026
Wayfair Doesn't Buoy NJ's 86-272 Rules, Biz Group Argues
New Jersey's tax agency incorrectly relied on U.S. Supreme Court sales tax precedent to support regulations outlining when a company's internet activities exceed P.L. 86-272's federal protections against state income taxes, a business trade group argued in the state Tax Court.
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April 13, 2026
Ore. Decouples From 1st-Year Depreciation Of Biz Property
Oregon will decouple from the federal first-year depreciation of certain business property and from a tax break for small-business stock gains under legislation signed by the governor.
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April 13, 2026
Hawaii House Measure Seeks State, Local Tax Structure Study
Hawaii's Department of Business, Economic Development and Tourism should study how state and local tax structures and programs may affect economic growth, according to a resolution adopted by the state House of Representatives.
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April 13, 2026
Weil Adds Kirkland, DLA Piper Attys To Private Funds Platform
Weil Gotshal & Manges LLP announced two additions to its private funds platform on Monday, one from Kirkland & Ellis and the other from DLA Piper.
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April 13, 2026
Kan. Gov Vetoes Protest Petitions For Property Tax Increases
Kansas would have allowed protest petitions to be filed by voters when local property taxes were increased under a bill vetoed by Gov. Laura Kelly that the state Legislature decided not to override.
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April 13, 2026
Guam Authorizes Tax Amnesty Program
Guam authorized its tax department to establish an amnesty program to waive penalties and interest on eligible delinquent taxes under a bill signed by its governor.
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April 13, 2026
Calif. Revenues Through March Up $7.6B From Forecast
California's general fund revenue from July through March outpaced estimates by $7.6 billion, according to a report released by the state comptroller.
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April 10, 2026
American Airlines Wins Fight With Texas Over Franchise Tax
The Texas comptroller's office wrongly levied franchise tax on American Airlines' baggage fee revenue, a state appeals court ruled, upholding a refund for the airline after finding a federal law barred how the state sought to tax the company.
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April 10, 2026
Wis. Extends Carryover Time For Unused Research Credits
Wisconsin extended the period during which unused income and franchise tax credits for qualified research expenses may be carried over under a bill signed by the governor.
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April 10, 2026
Mich. Unclaimed Property Ruling Could Prolong Disputes
A Michigan Court of Appeals ruling that said the state's issuance of audit determinations creates new obligations for businesses to remit unclaimed property appears to have left unanswered several key questions about when the state's enforcement authority expires.
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April 10, 2026
NC Gov. Calls For Overhaul Of Data Center Tax Breaks
North Carolina would be the latest state to consider an overhaul of its tax breaks for data centers if Democratic Gov. Josh Stein has his way.
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April 10, 2026
Md. House OKs Study On Clarifying Foreign Income Exclusion
Maryland would study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill passed unanimously by the House of Delegates.
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April 10, 2026
Ore. Will Require Notice Of Tax Compliance By Contractors
Oregon will require certain contractors with the state to demonstrate tax compliance beginning in 2027 under a bill signed into law by the governor.
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April 10, 2026
Taxation With Representation: Goodwin, CMS, Wilson Sonsini
In this week's Taxation With Representation, Gilead Sciences Inc. acquires clinical-stage biotechnology company Tubulis GmbH, private equity firm Court Square Capital Partners closes a multibillion-dollar fund and Neurocrine Biosciences Inc. buys rare-disease drugmaker Soleno Therapeutics Inc.
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April 10, 2026
Indiana Suspends Gas Tax Amid Rising Prices
Indiana will suspend its gasoline usage tax for the next month under an emergency declaration by its governor amid increasing fuel costs driven by the Iran war.
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April 09, 2026
Suit Seeks To Kill Washington Tax On Earnings Above $1M
Washington state's new tax on millionaires violates the state Constitution and should be invalidated, opponents told a state court Thursday.
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April 09, 2026
Drug Co. Drops Challenge To La. Remote Seller Tax Rules
A pharmaceutical distribution company has dropped its claims that Louisiana's decentralized sales tax system imposes unconstitutional burdens on remote sellers, according to orders the state Board of Tax Appeals issued on other parts of the company's challenge to local sales tax assessments.
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April 09, 2026
Kan. To Allow Tax Break For Contractor Benefit Contributions
Kansas will allow state income tax subtractions for contributions to portable benefit plans for independent contractors under a bill signed by the governor.
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April 09, 2026
Kan. Expands Value Adjustment Rule To Residential Property
Kansas expanded a requirement for county appraisers to adjust commercial property valuations or order an independent appraisal in certain cases to apply to residential property under a bill signed by the governor.
Expert Analysis
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.
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Associates Can Earn Credibility By Investing In Relationships
As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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NY Tax Talk: ALJ Vacancy, Online Sales, Budget
Among the most notable developments in New York tax law last quarter, an administrative law judge vacancy continued affecting taxpayers, a state court decision tested the scope of the Interstate Income Act, and Gov. Kathy Hochul signed the 2025-2026 fiscal budget containing key tax-related provisions, say attorneys at Eversheds Sutherland.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.