State & Local

  • April 17, 2026

    Utah's General Fund Revenue Up $606M Through March

    Utah's general fund revenue from July through March outpaced the same period last year by $606 million, according to the state tax commission.

  • April 17, 2026

    Colo. Panel Blocks Proposal To Split Land, Building Tax Rates

    A proposal to allow local jurisdictions in Colorado to apply different property tax rates to structures and land was stalled by a state House panel amid concerns from assessors and others.

  • April 17, 2026

    Virginia Extends Film Production Tax Credit

    Virginia extended its film production tax credit by four years under legislation approved by its governor.

  • April 16, 2026

    Arby's Brand Sale Wasn't Business Income, Ark. Justices Say

    A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, the state's highest court said Thursday, affirming a trial court.

  • April 16, 2026

    Calif. Mall Can't Have Property Value Reduced Due To COVID

    A California mall should not have its property value reduced despite hardships faced due to the coronavirus pandemic, because the mandated closures did not physically affect the property, a state appellate court affirmed. 

  • April 16, 2026

    Ky. Conforms To Fed. Tax Changes, Nixes Tax Threshold

    The Kentucky General Assembly overrode the governor's veto of a bill that eliminates its sales tax nexus transaction threshold, levies sales tax on data brokering services and will conform the state's tax code with some provisions of the Internal Revenue Code.

  • April 16, 2026

    Ariz. Justices OK Taxing District's Levy Boost For Growth

    Adjustments in the base levy limit set by an Arizona community college district were valid under state law in addition to an increase approved by voters, the state's high court said, affirming a tax court decision.

  • April 16, 2026

    Minn. Bill Seeks Lodging Tax For Crime Victims Fund

    Minnesota would impose taxes on lodging and on pay television services sold in lodging facilities, with the revenue dedicated to a fund for crime victims, under legislation in the state Senate.

  • April 16, 2026

    Maine Extends Tax Credit For Affordable Housing Projects

    Maine extended an income tax credit for developers of eligible affordable housing projects by eight years under a bill signed by the governor.

  • April 16, 2026

    NY Tax Collections Grow $10B From Prior Year

    New York state collected $10 billion more in tax in the fiscal year that ended last month than in the prior year, according to the state's tax department.

  • April 16, 2026

    Minn. Bill Would OK Local Sales, Income Taxes For Hospitals

    Minnesota would allow jurisdictions in the Twin Cities area to impose temporary local sales and income taxes to help fund healthcare facilities under legislation introduced in the state Senate.

  • April 16, 2026

    Ill. Revenue Beats Budget Forecast By $149M

    Illinois' general revenue collection from July through March outpaced estimates by $149 million, according to the Governor's Office of Management and Budget.

  • April 15, 2026

    NYC Tribunal Says Case's 20-Year Hold Didn't Violate Rights

    A New York City tribunal rejected an insurance agent's arguments that his tax case that was stuck on hold for nearly 20 years while he waited for a quorum to hear it should be dismissed for denying him due process.

  • April 15, 2026

    Va. Requires Tax Calculation On Pre-Rounding Sale Price

    Virginia authorized rounding cash transactions to the nearest five-cent increment and will require taxes to be calculated based on the sale price before rounding under a bill signed by the governor.

  • April 15, 2026

    Mo. County Need Not Levy Voter-Approved Tax, Court Says

    A Missouri county wasn't required to levy a sales tax that voters approved in 2024 to fund children's services, a state appeals court ruled, saying the authorizing statute only said the county "may" administer the tax if it were approved.

  • April 15, 2026

    Minn. Senate Panel Pitched On Hennepin Sales Tax Hike

    Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.

  • April 15, 2026

    Hochul, Mamdani Pitch Tax On 2nd Homes In NYC

    New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.

  • April 15, 2026

    Ala. Court Affirms Ally Entities Can't File Group Return

    An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.

  • April 15, 2026

    Ohio Board Says It Can't Rule On Constitutional Tax Argument

    The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.

  • April 15, 2026

    Okla. Total General Revenues Up $315M From Estimate

    Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.

  • April 15, 2026

    Va. Revenue Through March Rises $1.6B From Last Year

    Virginia's general fund revenue from July through March surpassed the total from the same period last fiscal year by $1.6 billion, according to the state's finance secretary.

  • April 15, 2026

    Ohio Revenue Through March Beat Estimate By $722M

    Ohio's general fund revenue collection from July through March outpaced forecasts by $722 million, according to the state Office of Budget Management.

  • April 15, 2026

    Ariz. Bars Tax Rate Increase Proposals On Consent Agendas

    Arizona prohibited the state Legislature, boards, commissions and other public bodies from placing proposals to impose or raise tax rates on a meeting's consent agenda under a bill signed by the governor.

  • April 14, 2026

    Virginia Governor Proposes Delaying Cannabis Retail Sales

    Virginia Gov. Abigail Spanberger on Tuesday declined to sign into law legislation that would tax and regulate the sale of adult-use cannabis, sending the bill back to the Legislature with numerous changes, including delaying the launch of the retail market by an additional six months.

  • April 14, 2026

    Capital One Owes Fla. Tax On Card Interest, Tax Dept. Says

    A Florida trial court erred when it ruled that two Capital One entities don't owe the state taxes on credit card interest and interchange fees stemming from transactions involving Florida customers, the state's tax agency told an appeals court.

Expert Analysis

  • Power To The Paralegals: How And Why Training Must Evolve

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    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.

  • Evaluating The Current State Of Trump's Tariff Deals

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    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.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    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.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    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.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    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.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

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    As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

  • Effective, Efficient And Wildly Unpopular: SALT In Review

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    From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Demystifying The Civil Procedure Rules Amendment Process

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    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

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