State & Local

  • September 11, 2026

    Ore. Court OKs Recouping Tax After Farm Break Revoked

    A county assessor in Oregon was right to recoup property taxes for past years after revoking a tax break for farm use, the state tax court ruled, finding the land failed to meet past income requirements for the designation.

  • September 11, 2026

    Ohio Board OKs Tax Exemption For Job Training Charity

    A nonprofit organization that uses its retail operations to provide job training and placement services to high school students with developmental disabilities qualifies for a charitable institution tax exemption, the Ohio Board of Tax Appeals ruled.

  • September 11, 2026

    Ky. Revenues Through Aug. Rise $310M From Last Year

    Kentucky's general fund revenue in July and August was $310 million higher than the same period last fiscal year, according to the Office of State Budget Director.

  • September 11, 2026

    Idaho's Revenue Through Aug. Beats Estimate By $51M

    Idaho's general fund revenue from July through August outpaced estimates by $51 million, according to the Executive Office of the Governor.

  • September 11, 2026

    Calif. Revenues Through Aug. Up $2.38B From Estimate

    California's general fund revenue collection in July and August outpaced government forecasts by $2.38 billion, according to the state Office of the Controller.

  • September 11, 2026

    Mich. Senate Bill Seeks Tax Deduction For Broadband Grants

    Michigan companies could take an income tax deduction for certain broadband access grants under a bill introduced in the state Senate.

  • September 10, 2026

    Pittsburgh Schools Say Commission Can't Decide Tax Suit

    The Pittsburgh public school district urged a court to reject a bid from the city water utility to toss the district's lawsuit calling the utility's stormwater fees illegal taxes, saying that the motion is based on a mischaracterization that a public utility commission, and not the court, has jurisdiction.

  • September 10, 2026

    Wash. High Court Takes Up Yakama Nation Fuel Tax Dispute

    The Washington State Supreme Court has granted a Yakama Nation fuel distributor's bid for direct review in a case challenging the state Department of Licensing's attempt to collect on a state fuel tax assessment.

  • September 10, 2026

    IRS Proposes Opportunity Zone Information Reporting Rules

    The Internal Revenue Service proposed rules on Thursday for implementing new statutory requirements for opportunity funds to file information returns to improve the agency's ability to administer and enforce the federal opportunity zone program's tax benefits.

  • September 10, 2026

    NY ALJ Tosses Sales Tax Bill Due To Improper Notice

    A New York administrative law judge canceled a notice from the state tax department that demanded a business owner pay her company's sales tax assessment, saying in a determination released Thursday that the department didn't issue an official tax assessment to the woman.

  • September 10, 2026

    McGuireWoods Adds Polsinelli Nonprofit Tax Atty In Atlanta

    McGuireWoods LLP has added a partner in Atlanta from Polsinelli PC, strengthening its tax-exempt organizations team with an attorney who has guided nonprofits and tax-exempt organizations on tax matters, the firm announced Thursday.

  • September 10, 2026

    Mich. Tribunal OKs Tax Exemption For Adult Foster Care Co.

    An organization that runs foster care and residential facilities for adults with disabilities qualifies as a nonprofit charitable institution that is exempt from property taxes in two municipalities, the Michigan Tax Tribunal ruled.

  • September 10, 2026

    Neb. Tax Board Upholds $1.8M Value Of Apartment Complex

    The Nebraska tax commission said a local assessor correctly valued a 48-unit apartment complex at $1.8 million, after rejecting arguments from its owner that the condition of the building and the market for rentals warranted a reduction.

  • September 10, 2026

    Tax Due On Leased Part Of City Parking, Minn. Court Says

    The portions of a parking ramp owned by the city of Duluth but leased to a for-profit hotel are subject to property taxation, the Minnesota Tax Court ruled, rejecting an appeal by the city.

  • September 10, 2026

    Cannabis Equipment OK For Tax Break, Colo. Dept. Says

    Numerous items of equipment used by a company in the cultivation and manufacturing of cannabis products are eligible for Colorado sales and use tax breaks for manufacturing and agricultural operations, the state Department of Revenue said.

  • September 10, 2026

    Ga. Receipts Through Aug. $164M Higher Than Last Year

    Georgia's general fund receipts in July and August were $164 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • September 09, 2026

    Aviation Co. Challenges Colo. County's $33M Tax Valuation

    An aviation services company is being illegally taxed on improvements to property at a Denver airport it possesses as a leaseholder, the company told a state court, challenging the property's $33.1 million valuation and alleging an ongoing nonconformity with Colorado law.

  • September 09, 2026

    Ariz. S Corp. And Subsidiary Not Unitary, Calif. OTA Says

    An Arizona-based S corporation and a subsidiary it sold a substantial interest in did not operate as a unitary business and gains from the sale are not apportionable to California, the state Office of Tax Appeals said, reversing the state tax agency.

  • September 09, 2026

    Calif. Manufacturer's Plea For R&D Tax Break Nixed By Board

    A California manufacturer of safety mats failed to show its deserved $25,000 in research and development tax credits, the state Office of Tax Appeals said, upholding a Franchise Tax Board determination.

  • September 09, 2026

    Economists Tell Fed. Circ. Float Rates Bar Temporary Tariff

    President Donald Trump's temporary global tariff lacked legal justification in the current international monetary system, a group of economists, including former U.S. Treasury secretary and Federal Reserve Chair Janet Yellen, told the Federal Circuit on Wednesday in a brief supporting challenges to the duties.

  • September 09, 2026

    La. Tax Board Denies Man's Quick Win In Domicile Dispute

    The Louisiana Board of Tax Appeals denied an individual's bid for summary judgment in a state income tax dispute centering on whether he changed his domicile to South Carolina in 2020 despite also filing a nonresident tax return there for that year.

  • September 09, 2026

    La. Board Says Taxpayer Can Contest Levy Notice From Bank

    A Louisiana taxpayer's challenge against a $70,000 sales tax levy from her bank is ripe for review, a state board ruled, rejecting as "absurd" the Department of Revenue's argument that the appeal was premature.

  • September 09, 2026

    Ohio Bill Would Limit Tax Breaks For Institutional Investors

    Ohio would limit interest and depreciation tax deductions for institutional investors who own single-family or two-family properties under a bill introduced in the state House of Representatives.

  • September 09, 2026

    Texas Justices Won't Hear Pastureland Values Protest

    The Texas Supreme Court said Wednesday it won't take up a local school district's challenge to the state comptroller's assessment values of pastureland, keeping in place a lower court ruling that the local appraisal district failed to justify a reduction.

  • September 09, 2026

    SD Revenue Through August $7M Ahead Of Estimate

    South Dakota's grand total revenue collection in July and August outpaced budget forecasts by $7 million, according to the state Bureau of Finance and Management.

Expert Analysis

  • AI-Assisted Arbitration Needs Safeguards To Ensure Fairness

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    As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, ​​​​​​​clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.

  • AI-Generated Doc Ruling Guides Attys On Privilege Risks

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    A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

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    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

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    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

  • Now You Spell It, Now You Don't: SALT In Review

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    From Alaska's move toward a sales tax to a proposal that would do away with property tax in Georgia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • US-Ukraine Reconstruction Fund Tax Exemptions Uncertain

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    Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • A Decidedly Un-Federalist Thing To Do: SALT In Review

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    From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

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