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State & Local
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June 12, 2026
Pa. Gross Receipts Tax On Digital Ads Passed By House
Pennsylvania would expand its gross receipts tax to the receipts of companies providing digital advertising in the state under a bill passed by the state House of Representatives.
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June 12, 2026
Ariz. Lawmakers OK Tax Package With Federal Conformity
Arizona would conform the state with most of the tax changes in last year's federal budget legislation, a move projected to save taxpayers $1.4 billion over four years, under bipartisan legislation approved by state lawmakers.
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June 12, 2026
Taxation With Representation: Gibson Dunn, Davis Polk, S&C
In this week's Taxation With Representation, SpaceX prices a $75 billion initial public offering at its designated price range, Apollo Global Management leads a capital commitment for a Broadcom initiative to build artificial intelligence infrastructure for companies including Anthropic, and pharma giant GSK acquires cancer therapy specialist Nuvalent.
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June 12, 2026
Ga. Receipts Through May Top Previous Year By $345M
Georgia's general fund receipts collection from July through May topped the same period last year by $345 million, according to the state Department of Revenue.
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June 12, 2026
Philly Budget Signed Without Hotel Tax Hike, Ride-Hail Tax
Philadelphia will not create a tax on ride-hailing trips, increase its hotel tax or charge a tax on retail deliveries after proposals by its mayor failed to make the final city budget.
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June 11, 2026
NC's GOP Sends Freeze On Property Tax Appraisals To Gov.
Some North Carolina residents' property tax appraisals would be frozen under a Republican-backed bill now on the desk of Gov. Josh Stein.
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June 11, 2026
Fla. Suit Says Property Tax Ballot Wording Misleads Voters
Florida's wording of a proposed constitutional amendment set to be voted on in November to boost the state's homestead exemption misinforms voters of the effects of the ballot measure, according to a complaint filed in state circuit court.
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June 11, 2026
Hawaii Allows Voluntary Withholding Of Taxable Distributions
Hawaii will allow voluntary withholding of taxable distributions that are subject to reporting for federal tax purposes, including income from individual retirement arrangements and tax-deferred annuities, under a bill signed by the governor.
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June 11, 2026
Conn. Justices Order New Trial In $13.2M Estate Tax Fight
The Connecticut Supreme Court on Thursday ordered a new trial over the state's $13.2 million tax assessment against the estate of a health insurance executive who died in Florida, saying a trial judge should have applied a lower standard of proof when determining the executive's state of residence.
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June 11, 2026
Virgin Islands Limits Tax Refunds For Economic Development
The U.S. Virgin Islands established limits for income tax refunds that may be granted to economic development program participants under a bill signed by the governor.
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June 11, 2026
Minn. General Revenues In May $50M Higher Than Forecast
Minnesota's general fund revenue in May outpaced estimates by $50 million, according to the state Department of Management and Budget.
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June 11, 2026
Ohio Revenues Through May Beat Estimates By $300M
Ohio's general fund revenue collection from July through May outpaced forecasts by $300 million, according to the state Office of Budget Management.
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June 11, 2026
Calif. Revenue Through May Beats Estimate By $637M
California's total revenue from July through May exceeded estimates by $637 million, the state comptroller reported.
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June 10, 2026
Ariz. Panel OKs Compromise Plan For Federal Tax Conformity
Arizona would conform with most of last year's federal tax changes and a moratorium on sales tax breaks for new data centers under a compromise tax and budget package advanced by lawmakers Wednesday.
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June 10, 2026
RI Lawmakers Approve $15B Budget With Tax On Millionaires
Rhode Island lawmakers passed a $15.2 billion budget proposal including a surtax on income over $1 million that would increase during the next three years, sending it to the governor.
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June 10, 2026
Pa. Country Clubs' Dues Are Tax-Exempt, Panel Affirms
A Pennsylvania township's business privilege tax cannot apply to the dues, fees and assessments collected by two country clubs because the tax can apply only to for-profit businesses, a panel for the Commonwealth Court ruled Wednesday.
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June 10, 2026
Former Sen. Tim Scott Staffer Joins K&L Gates In DC
A former committee staff director for U.S. Sen. Tim Scott, R-S.C., has been hired at K&L Gates LLP, the firm announced Wednesday, following her time as a senior vice president with a bipartisan government relations and lobbying firm.
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June 10, 2026
Okla. Revenue Through May Beats Estimate By $458M
Oklahoma's total revenue from July through May outpaced an estimate by $458 million, according to the state Office of Management and Enterprise Services.
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June 10, 2026
RI Adopts Rule Taxing Second Homes Valued Above $1M
Rhode Island will implement a tax on non-owner-occupied residential properties with assessed values of $1 million or more under a regulation issued by the state Division of Taxation.
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June 10, 2026
States' Prediction Market Tax Moves Set Up Federalism Fight
States have a growing interest in regulating and taxing prediction markets, but the federal government is stepping in, setting up a preemption conflict in real time, tax professionals said.
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June 10, 2026
San Diego Vacancy Tax Ballot Measure Heading For Defeat
A ballot measure in San Diego to tax vacant homes, with an additional cost for empty homes owned by corporations, appeared headed for defeat with most ballots counted.
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June 10, 2026
Tenn. Remittance Tax Is Unconstitutional, Fintech Group Says
A top fintech industry organization sued Wednesday to block an impending new Tennessee tax on outgoing international money transfers, challenging what the trade group contends is an unconstitutional toll on the billions of dollars sent abroad from the state each year.
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June 09, 2026
States Grapple With Sourcing Taxes On College NIL Pay
Sourcing income paid to student athletes has become a complex endeavor for states, athletes and their representatives amid different kinds of income and a patchwork of state policies, tax professionals said Tuesday.
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June 09, 2026
Apportionment Fights Likely To Persist After High Court Pass
Florida's unsuccessful bid to have the U.S. Supreme Court review a special apportionment rule in California highlights the discontent businesses have expressed against a patchwork of state apportionment methods and could signal that more such disputes are on the horizon.
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June 09, 2026
Insurance Co. Wins New Look At $11M Wash. Tax Bill
A Washington appeals court panel agreed Tuesday to partially reconsider its March reversal of a tax award of nearly $11 million to a title insurance provider, announcing it had withdrawn the previous decision and will file a new opinion.
Expert Analysis
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How AI May Reshape The Future Of Adjudication
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.
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When Legal Advocacy Crosses The Line Into Incivility
As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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Getting One Right: SALT In Review
From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.
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The BigLaw Settlements Are About Risk, Not Profit
The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.
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Power To The Paralegals: An Untapped Source For Biz Roles
Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.