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State & Local
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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.
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April 08, 2026
Mass. Tax Board Upholds Couple's $4.9M Home Value
A Massachusetts home on a 144-acre residential property was properly valued at $4.9 million, the state Appellate Tax Board ruled, after the owners failed to provide comparable properties to prove the value should be lowered.
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April 07, 2026
AT&T Owes Mo. Local Tax On Some Services, Panel Finds
AT&T was obligated to pay gross receipts tax on its prepaid wireless services, but not on receipts from other sales, under the terms of a class action settlement agreement with Missouri cities, a state appeals panel said Tuesday.
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April 07, 2026
Calif. Couple Can't Claim Biz Loss For Home Office Damage
A California couple is not entitled to an income tax deduction for business losses attributed to damage done by a contractor to their home, which includes a home office, the state Office of Tax Appeals ruled.
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April 07, 2026
Wis. Creates Income Subtraction For Financial Theft Losses
Wisconsin will permit a state income subtraction for losses from fraud that are allowed to be subtracted on the federal level under a bill signed by the governor.
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April 07, 2026
Minn. Business Groups Decry House Bill For Wealth Tax
Minnesota business leaders urged a House panel Tuesday to reject legislation for an annual tax on personal assets beyond $10 million, along with another bill to expand the state tax in investment income.
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April 07, 2026
Calif. OTA Backs Storm-Loss Tax Deferral On Property Sale
A California couple is entitled to deferred taxation on capital gains under the Internal Revenue Code for the sale of a parcel of real property, the state Office of Tax Appeals said, overruling the California Franchise Tax Board.
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April 07, 2026
Ga. Lawmakers OK CPA Affidavits Instead Of Biz Tax Returns
Georgia would allow businesses to provide affidavits of certified public accountants instead of tax returns for purposes of determining how much occupation tax should be imposed under a bill approved by state lawmakers and headed to Gov. Brian Kemp.
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April 07, 2026
Wis. Extends Sales And Use Tax Break To Contract Research
Wisconsin expanded a sales and use tax exemption for equipment used in qualified research activities by extending it to eligible contract research services under a bill signed by the governor.
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April 07, 2026
Ark. Revenues Through March Beat Forecasts By $62M
Arkansas' general fund revenue collection from July through March was $62 million better than expected, according to the state Department of Finance and Administration.
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April 07, 2026
Mass. Revenue Through March Beat Estimate By $653M
Massachusetts' general fund revenue collection from July through March outpaced estimates by $653 million, according to a report by the state Department of Revenue.
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April 07, 2026
Miss. Revenues Through March $120M Over Estimate
Mississippi's general fund revenue collection from July through March outpaced estimates by $120 million, according to the state Department of Revenue.
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April 06, 2026
Wash. Activist Seeks To Force Vote On 'Millionaire Tax'
A conservative activist urged Washington's highest court to allow voters to weigh in on a newly enacted state income tax on earnings above $1 million, seeking to challenge the secretary of state's position that the new tax isn't eligible to be overturned through a citizen referendum.
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April 06, 2026
Mich. Justices Turn Down Disney's Escheat Timing Case
The Michigan Supreme Court will not consider a request by Disney to review an appellate court ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property, the justices said.
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April 06, 2026
COST Urges Miss. Justices To Undo AT&T Valuation Ruling
The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.
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April 06, 2026
IRS Lays Out Opportunity Zone Nominating Guidelines
The Internal Revenue Service released guidance Monday describing the nomination process and eligibility requirements for designated qualified opportunity zones and identifying a list of qualifying areas.
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April 06, 2026
Colo. Justices OK High-Earner Tax Ballot Plan
A Colorado proposal to create a graduated income tax and raise rates on high earners, projected to bring in $2 billion annually, took a step closer to the November ballot as the state Supreme Court rejected efforts to block the measure.
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April 06, 2026
Wis. Creates Sales, Use Tax Break For Nuclear Fusion Tech
Wisconsin created a sales and use tax exemption for property used in nuclear fusion technology projects under a bill signed by the governor.
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April 06, 2026
Colo. Ballot Proposal To Cap Income Tax Rate Advances
Colorado voters would decide in November whether to cap the state's corporate and individual income tax rate at its current 4.4% level under a proposed ballot measure approved for signature gathering,
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April 06, 2026
Ala. Dept. OKs Regs For Local Adoption Of Tax Exemptions
Alabama explained procedures for the adoption of state sales and use tax exemptions at the local level under regulations approved by the state Department of Revenue.
Expert Analysis
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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.
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BigLaw Settlements Should Not Spur Ethics Deregulation
A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.
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Other People's Money: SALT In Review
From a proposed tax increase on higher incomes in Michigan to a move toward repealing Oregon's estate tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways Lawyers Can Earn Back The Public's Trust
Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.