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State & Local
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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.
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April 09, 2026
Ark. Gov. Calls Special Session For Income Tax Cuts
Arkansas would further cut income tax rates under a plan pitched by Gov. Sarah Huckabee Sanders.
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April 09, 2026
Ore. Court Nixes Social Security From Tax Break Calculation
The Oregon Constitution prohibits including Social Security benefits or the interest on federal bonds when determining income for purposes of phasing out certain tax breaks, the state tax court ruled.
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April 09, 2026
La. March Revenues Up $9M From Last Year
Louisiana's net revenue collection in March was $9 million higher than last year, according to the state Department of Revenue.
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April 09, 2026
Va. Authorizes Counties To Impose Tax On Event Admissions
Virginia authorized all counties to impose an admissions tax on event attendance charges under legislation signed by the governor.
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April 08, 2026
Trump Asks NY's Top Court To Toss AG's 'Flawed' Fraud Case
President Donald Trump on Wednesday asked New York's highest court to throw out New York Attorney General Letitia James' "deeply flawed" civil fraud judgment entirely after a lower appellate court tossed what it called an "excessive" $489 million penalty against the president, his sons and his real estate companies.
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April 08, 2026
Mo. Senate Panel Advances Income Tax Phaseout Proposal
A proposed constitutional amendment in Missouri that would phase out the state's personal income tax in exchange for a broader sales tax base was advanced by a state Senate committee after the panel altered some revenue triggers in the measure.
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April 08, 2026
Mass. Home's View Didn't Lower Property's Value, Board Says
A Massachusetts home was properly valued by a local assessor at nearly $3.4 million despite recent neighboring construction that changed its lake view, the state Appellate Tax Board ruled.
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April 08, 2026
Minn. House Bill Seeks New Top Income Tax Rate
Minnesota would establish a new top income tax rate of 10.85% under a bill introduced in the state House of Representatives.
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April 08, 2026
Ore. Court Says No Tax Break For Unincorporated Nonprofit
An Oregon nonprofit education center was not eligible to receive a property tax exemption in tax years 2021-22 through 2025-26 because it wasn't officially incorporated as a nonprofit until recently, the state's tax court said.
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April 08, 2026
Neb. To Levy Excise Tax On Kratom Products
Nebraska will impose an excise tax on retail sales of kratom products and eliminate a renewable energy tax credit under a bill signed by the governor.
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April 08, 2026
Minn. Senate Panel Weighs Digital Ad Tax, Sales Tax Rate Cut
Minnesota legislation to cut the sales tax rate and impose the tax on digital advertising services would modernize the state's tax structure and raise needed revenue, supporters told a Senate panel Wednesday, while business groups attacked the plan.
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April 08, 2026
Ky. Expands Counties' Power To Collect Late Property Taxes
Kentucky bolstered counties' authority to enforce the collection of delinquent property taxes under a bill signed by the governor.
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April 08, 2026
Ala. Net Tax Collection Through March Up $133M
Alabama's net tax revenue collection from October through March outpaced the total from the same period last fiscal year by $133 million, according to the state Department of Revenue.
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April 08, 2026
NH Total Receipts Through March Up $129M From Estimates
New Hampshire's general fund revenue collection from July through March exceeded estimates by $129 million.
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April 08, 2026
Iowa Revenue Through March Falls $791M From Last Year
Iowa's general fund revenue from July through March dropped $791 million from last year, according to the state Department of Management.
Expert Analysis
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.