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State & Local
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May 18, 2026
Mo. Lawmakers OK Rail Infrastructure Tax Credit
Missouri would allow a tax credit to be claimed by railroad companies at least partially based in the state for the cost of maintaining and creating railroad infrastructure under the bill passed by the Legislature.
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May 18, 2026
Texas Rule Change Would Define Lessees For Tax Protests
Texas would amend its tax appeal rules to include a definition of lessees who are allowed to protest property valuations before the Appraisal Review Board in a rule proposed by the state comptroller.
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May 18, 2026
Pa. Revenue Through April Up $993M From Estimate
Pennsylvania's general fund revenue collection from July through April exceeded estimates by $993 million, according to the state Department of Revenue.
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May 18, 2026
Neb. Net Receipts Through April Lag Forecast By $135M
Nebraska's net receipts from July through April underperformed estimates by $135 million, according to the state Department of Revenue.
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May 18, 2026
Iowa Aligns With Boosted Fed. Tax Gambling Reporting Level
Iowa aligned with a higher threshold under federal tax law for determining when state income tax must be withheld on gambling winnings as part of a bill signed by the governor.
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May 17, 2026
La. Voters Reject Allowing Parishes To Eliminate Inventory Tax
Louisiana voters rejected a constitutional amendment that would have allowed parishes to reduce or eliminate their property taxes on business inventory.
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May 15, 2026
Airlines Back JetBlue's Fight Against Fla.'s Airline Tax Rules
Southwest Airlines and another aviation company backed JetBlue's claims that Florida's method for taxing airline income unconstitutionally leads to double taxation, asking a state appeals court to reverse a trial court decision in favor of the state tax agency.
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May 15, 2026
Colo. Lawmakers OK Tax Cuts To Offset Funding Shift Plan
Legislation passed by Colorado lawmakers would adjust the state's transportation funding and cut taxes that fund highway needs to avoid a potential budget crunch from a proposed ballot measure that would shift $700 million in state funds toward roads.
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May 15, 2026
La. Cancer Center Gets Public Service Property Tax Break
A Louisiana cancer treatment center that is owned by a public hospital satisfies the requirements for a property tax exemption for property used for a public purpose because the public hospital is considered a hospital service district, the state Board of Tax Appeals ruled.
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May 15, 2026
Va. General Revenue Collection Through April Up $1.8B
Virginia's general fund revenue from July through April exceeded that of the same period last year by $1.8 billion, according to the state Department of Accounts.
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May 15, 2026
Ill. Total Revenue Through April Beats Forecast By $574M
Illinois' total revenue from July through April outpaced estimates by $574 million, according to the state Office of Management and Budget.
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May 15, 2026
Taxation With Representation: Cassels, Ropes & Gray
In this week's Taxation With Representation, Equinox Gold Corp. and Orla Mining Ltd. announce a merger to create a major gold producer, OpenAI plans to form a company to boost adoption of its software across enterprises and private equity firm Apollo acquires trade show operators Emerald Holding and Questex.
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May 14, 2026
Newsom's Budget Change Targets Credits, SaaS, LLC Tax
California would make permanent its business tax credit limit, apply the sales tax to digital prewritten software and cut in half the $800 minimum tax for limited liability companies under a revised budget announced Thursday by Democratic Gov. Gavin Newsom.
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May 14, 2026
Ex-Newsom Aide Cops To Campaign Fund Theft, False Taxes
A former chief of staff to California Gov. Gavin Newsom pled guilty in federal court in Sacramento for her part in a scheme to divert some $225,000 from a dormant political campaign to a former Biden administration official's chief of staff, the U.S. Department of Justice announced Thursday.
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May 14, 2026
Fidelity Group Can't Claim NY Tech Tax Rate, ALJ Rules
A Fidelity combined group isn't eligible for a lower New York corporate franchise tax rate provided to qualified emerging technology companies because not every member of the group met the criteria for the benefit, a state administrative law judge said in a determination released Thursday.
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May 14, 2026
Mo. Resident Seeks To Keep Income Tax Plan Off The Ballot
A proposed Missouri constitutional amendment that could phase out the income tax and expand the sales tax base should be kept off the ballot because it seeks to change multiple articles of the state constitution, a Missouri resident said in a suit filed in state court.
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May 14, 2026
DC Beneficiary Can't Get Recordation Tax Refund, Court Says
A trust beneficiary is not eligible for a refund of a Washington, D.C., recordation tax that was paid when a property was transferred upon the dissolution of the trust, a district appellate court ruled Thursday.
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May 14, 2026
Tax Pact Group To Pitch Fresh Remote Seller Amnesty Plan
A Streamlined Sales Tax Governing Board work group is nearing completion of a revised proposal that would allow unregistered remote sellers to limit their back sales tax liabilities, a board director said Thursday.
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May 14, 2026
Mich. Employee Owes Some Of Co.'s Taxes, Tribunal Says
A Michigan business' employee is responsible for part of the assessed withholding taxes for the company during the time period that he acted as manager of the company, the state Tax Tribunal ruled.
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May 14, 2026
Colorado Lawmakers OK Bill To Narrow Software Tax Break
Colorado would narrow its sales tax exemption for downloadable software, allowing the break only for software customized for the user or governed by a negotiated license agreement, under legislation passed by lawmakers.
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May 14, 2026
Pa. Bill Seeks Tax On Prediction Market Wagers
Pennsylvania would impose a tax on the daily gross event outcomes of prediction wagering operations under a bill introduced in the state House of Representatives.
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May 14, 2026
Minn. Revenue in April Beats Forecast By $230M
Minnesota's general revenue collected in April outpaced estimates by $230 million, according to the state Department of Management and Budget.
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May 14, 2026
Ind. Gov. Extends Gas Tax Suspension To June
Indiana will extend its gasoline usage tax suspension for an additional month after the governor signed an emergency declaration to address rising fuel costs driven by the Iran war.
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May 14, 2026
NY Total Tax Collections In April Up $777M From Last Year
New York's general fund revenue in April was $777 million higher than during the same period last fiscal year, according to the state Department of Taxation and Finance.
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May 14, 2026
Md. Specifies Situs For Inheritance Tax, Repeals Exemption
Maryland established the location of intangible personal property for state inheritance tax purposes and repealed an exemption from the tax under legislation signed by Gov. Wes Moore.
Expert Analysis
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The Law Firm Merger Diaries: Making The Case To Combine
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.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
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.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
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.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
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.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
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.
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Litigation Funding Could Create Ethics Issues For Attorneys
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.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
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.
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The Biz Court Digest: How It Works In Massachusetts
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.
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A Wealth Of Wrong Steps: SALT In Review
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.
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Why Appellees Should Write Their Answering Brief First
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.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
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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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.