State & Local

  • May 07, 2026

    DC Council OKs Tax Appeal Process For Property Transfers

    Washington, D.C., would create a new process for appeals of fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under a bill passed Tuesday by the District Council.

  • May 07, 2026

    Ind. Tax Department Releases Plan For Amnesty Program

    The Indiana Department of State Revenue initiated a public comment period on its proposed rules for the state's tax amnesty program, which would last nearly two months under the proposal.

  • May 07, 2026

    Mo. Revenues Through April Fall $86M From Last Year

    Missouri's general fund revenue collection from July through April sank $86 million below the same period last fiscal year, according to the state Department of Revenue.

  • May 07, 2026

    SC Revenue Through March Rises $529M From Last Year

    South Carolina's general fund revenue collection from July through March exceeded the total from the same period last fiscal year by $529 million, according to the state Revenue and Fiscal Affairs Office.

  • May 06, 2026

    SC Judges Probe Where Mastercard Earns Its Income

    A South Carolina appellate panel weighed Wednesday whether Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is the company's income-producing activity and occurs within South Carolina, thus obligating the company to pay about $7.7 million in taxes, fees and interest.

  • May 06, 2026

    Iowa Bill Would Boost Tax Refund For Biodiesel Producers

    Iowa would temporarily increase a sales and use tax refund available to biodiesel producers by 1 cent per gallon under a bill introduced in the state Senate.

  • May 06, 2026

    Colo. House OKs Taxing Downloadable Software

    Colorado would end its sales tax exemption for most downloadable software and use the revenue to fund a family tax credit under a bill passed by the state House of Representatives.

  • May 06, 2026

    Mass. Revenue Through April Tops Estimate By $1.58B

    Massachusetts' revenue collection from July through April exceeded an estimate by $1.58 billion, according to the state Department of Revenue.

  • May 06, 2026

    Arizona Governor Vetoes 'Reckless' Budget, Tax Package

    Arizona Gov. Katie Hobbs vetoed a budget and tax package, saying the Republican-backed plan would make the state default on debt obligations and slash critical services while giving tax breaks to billionaires and special interests.

  • May 06, 2026

    JetBlue Asks Appeals Court To Find Fla. Tax Unconstitutional

    JetBlue asked a Florida state appeals court to rule that the state's method of taxing airline income unconstitutionally counts miles flown outside Florida's borders, arguing that a trial court misapplied a test that gauges when taxes violate the U.S. Constitution's commerce clause.

  • May 06, 2026

    Kansas Tax Collection Through April Up $26M From Estimate

    Kansas' tax collection from July through April outpaced budget forecasts by $26 million, according to the state Department of Revenue.

  • May 06, 2026

    Okla. Gov. Vetoes Gambling Loss Deduction Cap Exclusion

    Oklahoma's governor vetoed a bill that would have exempted gambling losses from a cap on itemized deductions for state income tax purposes.

  • May 06, 2026

    Okla. House OKs Valuation Method Change For Some Rentals

    Oklahoma would allow certain rental housing to be valued using a cost approach instead of an income approach under a bill passed in the state House of Representatives.

  • May 06, 2026

    Iowa Total Receipts Through April Drop By $798M

    Iowa's total receipts from July through April fell $798 million from the total for the same period last fiscal year, according to the state's Department of Management.

  • May 05, 2026

    Okla. Extends Tax Deduction For Venture Capital Investments

    An Oklahoma income tax deduction for qualified equity investments in venture capital companies was extended under a bill that became law without the governor's signature.

  • May 05, 2026

    Ariz. Senate OKs Fed. Tax Conformity, Subtraction For Tips

    Arizona would conform to some recent federal tax changes, including an income tax subtraction for overtime and tip amounts, under a bill passed by the state Senate.

  • May 05, 2026

    Wash. Justices Say Millionaire Tax Shielded From Referendum

    Washington's recently passed tax on income over $1 million cannot be subject to a voter referendum, the state Supreme Court ruled, finding that the tax falls under a referendum exception because of its deemed necessity.

  • May 05, 2026

    Texas Worker Can't Be Taxed As Unitary Biz, Calif. Panel Rules

    A Texas-based radiologist who worked remotely as an independent contractor for a California company was a sole proprietor engaged in a single business activity and cannot be taxed as a unitary business, a state appellate panel said, overruling a trial court ruling.

  • May 05, 2026

    Ky. Gov. Announces Cut In Gas Tax Amid Fuel Price Rise

    Kentucky will reduce the state's gas tax by 10 cents per gallon under an executive order signed Tuesday by the governor amid the continuing Iran war, which has disrupted global energy markets.

  • May 05, 2026

    Calif. OTA Says Dutch Consultant Must Pay State Tax

    A consultant residing in the Netherlands owes California income tax for work he did on projects in the state, the California Office of Tax Appeals ruled, saying U.S. tax treaties with his country do not shield him from state taxation.

  • May 05, 2026

    Colo. House OKs Limit On Executive Pay Tax Deduction

    Colorado would limit its corporate tax deduction for compensation of top executives and reduce the state's net operating loss deduction, using the increased revenue to fund a proposed refundable family tax credit, under legislation passed by the state House.

  • May 05, 2026

    Mont. Revenue Through April Up $205M, Dept. Says

    Montana's general fund revenue from July through April outpaced the same period last year by $205 million, according to the state Department of Revenue.

  • May 05, 2026

    Colo. House OKs Decoupling From Corporate Tax Changes

    Colorado would decouple from corporate tax changes in the federal budget bill enacted last year and dedicate the added revenue to an expanded family tax credit under legislation passed by the state House, sending it to the Senate.

  • May 05, 2026

    Wis. Village Urges 7th Circ. To Void Oneida Tribal Trust Order

    A Wisconsin village is asking the Seventh Circuit to undo a U.S. Department of the Interior decision to place 500 acres of properties into trust for the Oneida Nation, arguing that a district court ignored evidence of bias and shielded the transactional record from meaningful scrutiny.

  • May 05, 2026

    NH Total Receipts Up $122M From Budget Estimate

    New Hampshire's general fund revenue collection from July through April beat an estimate by $122 million, according to the state Department of Administrative Services.

Expert Analysis

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    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.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    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.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    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.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    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.

  • A Wealth Of Wrong Steps: SALT In Review

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    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.

  • Why Appellees Should Write Their Answering Brief First

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    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.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    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.

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

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