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State & Local
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June 22, 2026
Ariz. Gov. Vetoes Bill To Make Tax Dept. Report New Stances
For the second year in a row, Arizona's governor vetoed a bill that would have required the state's tax department to report changes in its applications of state law that would adversely affect taxpayers to lawmakers.
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June 22, 2026
Ariz. Ends Penalties For Late Tax Returns With Zero Due
Arizona will no longer impose penalties on those who file late state income tax returns while owing zero tax under legislation signed by the governor.
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June 22, 2026
RI Allows Late Tax Interest Waivers For Commercial Property
Rhode Island authorized the waiver of interest on overdue taxes for commercial properties under a bill signed by the governor.
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June 22, 2026
Pa. General Revenues Through May $928M Above Forecast
Pennsylvania's general fund revenue from July through May outpaced estimates by $928 million, according to the state's Department of Revenue in a report released Monday.
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June 22, 2026
High Court Won't Wade Into Fight Over CBA Leave Provision
The U.S. Supreme Court on Monday turned down a Minnesota teachers union local's bid for review of an Eighth Circuit decision that revived a taxpayer challenge to a collective bargaining agreement's policy letting workers take paid time off to work for their union.
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June 18, 2026
Comedian Carlos Mencia Charged In Calif. Tax Evasion Case
Comedian Carlos Mencia is facing felony tax evasion charges after California prosecutors say he failed to report $8.7 million in personal and corporate income, the Los Angeles County District Attorney's Office announced Thursday.
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June 18, 2026
Calif. Billionaire Tax Qualifies For November Ballot
Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires have collected enough signatures to get their measure on the November ballot, California's secretary of state said.
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June 18, 2026
Pennsylvania Skill Games Ruling Ups Ante For New Rules
The Pennsylvania Supreme Court's recent ruling that skill games are subject to the same oversight as slot machines is a catalyst for lawmakers to craft a taxation and regulation framework and fuel a revenue boost Gov. Josh Shapiro has envisioned for years, experts tell Law360.
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June 18, 2026
NC Legislators OK 90% Property Tax Break For Builders
North Carolina would allow local governments to create specialized districts and provide significant tax exclusions for developers to incentivize new property improvements under a bill now on the governor's desk.
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June 18, 2026
Ohio Updates 'Taxpayer' Meaning For Marijuana Tax
Ohio revised the definition of a taxpayer for purposes of its excise tax on the sale of adult-use marijuana as part of amended regulations adopted by the state Department of Taxation.
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June 18, 2026
Del. Bill Seeks Intermediary Municipal Rental Tax Collection
Delaware would require accommodations intermediaries to collect short-term rental tax for municipalities under a bill introduced in the state House of Representatives.
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June 18, 2026
Ind. Tax Dept. Issues Final Rule For Amnesty Program
Indiana's revenue department released an interim final rule for an upcoming two-month tax amnesty period after receiving no public comments.
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June 18, 2026
NJ Tax Court Protects Taxpayer Methodology Ahead Of Trial
A New Jersey tenant appealing the property tax assessment of a legacy data center is not required to provide the township with a detailed methodology of its assessment challenge prior to the case's trial, the state Tax Court ruled.
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June 18, 2026
Utah General Fund Revenue Through May Up $586M
Utah's general fund revenue from July through May exceeded the same period last year by $586 million, according to the State Tax Commission.
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June 18, 2026
Conn. Revenue Through May Exceeds Last Year By $1B
Connecticut's total revenue collection from July through May was $1 billion higher than the same period last fiscal year, according to the state Department of Revenue.
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June 18, 2026
Mass. Top Court Blocks Income Tax Cut From Ballot
A proposal to cut Massachusetts' income tax rate from 5% to 4% over three years was blocked from the November ballot by the state's top court Thursday, which said it contained significantly misleading information.
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June 17, 2026
Kentucky AG Says Kalshi And Polymarket Offerings Are Illegal
Kentucky's attorney general on Wednesday lodged three lawsuits accusing prediction market platforms Kalshi and Polymarket, and online casino platform VGW, of violating the state's consumer protection and gambling laws by offering unlicensed sports wagering in the state, and running illegal and addictive sweepstakes casino websites.
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June 17, 2026
Tractor Supply Wrongly Shifted Income, SC Court Affirms
South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.
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June 17, 2026
DOJ's Pot Shift Leaves Key Questions For Cannabis Industry
The Trump administration's recent moves to relax federal restrictions on marijuana through the administrative process will have unclear ramifications for all industry players unless Congress steps in to rewrite cannabis law, attorneys heard Wednesday.
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June 17, 2026
The World's Biggest Data Center Market Is At A Crossroads
Public opposition has put Virginia's long-held status as a key hub for data center development in jeopardy, and the industry is likely to turn against the state if lawmakers decide to remove a much-loved tax break, according to a DLA Piper land-use partner.
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June 17, 2026
Mich. Court Says Rental Cap Affects Senior Care Home Value
The Michigan tax tribunal wrongly ruled that a senior care facility's low-income units shouldn't be considered when assessing the property, a state appeals court panel said, remanding the case back to determine its valuation considering the rental restrictions.
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June 17, 2026
Pa. Land Trust's Exemption Must Be Revisited, Court Rules
A Pennsylvania trial court must reconsider the charitable use of land owned by a trust under an analysis provided by the appellate Commonwealth Court and reevaluate whether the land is eligible for a charitable tax exemption, the appellate court ruled Wednesday.
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June 17, 2026
NY Offers Penalty, Interest Relief For Tax Decoupling Changes
New York taxpayers can receive penalty and interest relief if they file amended returns to reflect the state's recent decoupling from certain federal tax deductions, according to guidance from the state tax agency.
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June 17, 2026
Fla. Creates Special District With Power To Levy Property Tax
Florida established an independent special district in Hillsborough County that may impose taxes, including property taxes if approved by voters in a referendum, under a bill signed by Gov. Ron DeSantis.
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June 17, 2026
Tenn. Revenues Through May Rise $482M From Estimates
Tennessee's general fund revenue from July through May exceeded forecasts by $482 million, according to the state Department of Revenue.
Expert Analysis
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
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One Singular, Sensible Rate: SALT In Review
From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.