State & Local

  • June 25, 2026

    Maine Revenues Through May Up $71M From Estimate

    Maine collected roughly $71 million in revenue from July through May, according to a report by the state Department of Administrative and Financial Services released Thursday.

  • June 25, 2026

    Ariz. Gov. Vetoes Codification Of Tax Form Fed. Conformity

    Arizona Gov. Katie Hobbs vetoed a bill that would have required the state Department of Revenue to produce income tax forms and instructions that assume state conformity with federal tax changes, saying the measure wasn't necessary.

  • June 25, 2026

    Del. Net Receipts Through May Up $286M From Last Year

    Delaware's net receipts from July through May exceeded the same period last year by $286 million, according to the state Department of Finance.

  • June 25, 2026

    NJ Senate Panel OKs Axing Transaction Threshold For Nexus

    New Jersey would eliminate its transaction threshold for corporate income tax and sales tax nexus purposes under a bill advanced by the state Senate Budget and Appropriations Committee.

  • June 24, 2026

    Kentucky Is Latest State To Catch CFTC Prediction Market Suit

    The Commodity Futures Trading Commission has hit back against Kentucky regulators with a suit defending its jurisdiction over event contracts, after the state brought enforcement actions against several prediction market platforms alleging they violate the state's consumer protection and gambling laws by offering unlicensed sports wagering.

  • June 24, 2026

    Uber Fights Ohio Receipts Tax On Captive Insurer Premiums

    Uber asked the Ohio Board of Tax Appeals to exclude a captive insurer's premiums from the ride-hailing company's gross receipts that are subject to Ohio tax, arguing state law bars the premiums from being included in its tax base.

  • June 24, 2026

    Kalshi Sues Ill. Officials Over Sports Event Contracts Law

    Kalshi sued Illinois Gov. J.B. Pritzker and other top state officials in Illinois federal court Tuesday to block the enforcement of a new law that requires prediction-market exchanges offering sports event contracts to obtain an Illinois gambling license and comply with state gambling regulations, saying federal law preempts those requirements.

  • June 24, 2026

    Colo. Transportation Funding Shift Qualifies For Ballot

    A Colorado proposal to shift hundreds of billions of dollars in state funds toward road and highway projects has received the signatures required to appear on the November statewide ballot, election officials said.

  • June 24, 2026

    Alaska Gov. Vetoes Sourcing Change For Out-Of-State Cos.

    Alaska's governor vetoed a bill that would have shifted out-of-state companies that do business in the state from cost-of-performance to market-based sourcing for corporate income tax purposes, describing it as a "one-off" tax measure without a "comprehensive fiscal plan."

  • June 23, 2026

    Kansas Revenue Secretary To Retire After 7 Years On The Job

    The secretary of the Kansas Department of Revenue will retire effective July 31, Democratic Gov. Laura Kelly's office announced in a news release.

  • June 23, 2026

    Vt. Updates Fed. Tax Linkup, Splits From Bonus Depreciation

    Vermont updated its conformity to the Internal Revenue Code but decoupled from several provisions of the federal law for state income tax purposes, including the federal treatment for bonus depreciation on qualified production property, under a bill signed by the governor.

  • June 23, 2026

    Ariz. Revenue Through May Beats Forecast By $350M

    Arizona's general fund revenue from July through May outpaced estimates by $350 million, according to the state Joint Legislative Budget Committee.

  • June 23, 2026

    Vt. General Revenue Collection Through May Down $89M

    Vermont's tax and revenue collection for July through May lagged behind the same period last fiscal year by $89 million, according to a state Agency of Administration report released Tuesday.

  • June 23, 2026

    Justices Say Mich. Tax Sale Allowed Under Constitution

    A Michigan county did not violate the U.S. Constitution when it took the title of a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the U.S. Supreme Court ruled Tuesday, agreeing with the Sixth Circuit on merits but remanding the case back to that court to address procedural questions.

  • June 22, 2026

    Virginia Budget Keeps Data Center Break But Adds Energy Tax

    Virginia lawmakers, representing the state with the country's largest number of data centers, sent a budget Monday to Gov. Abigail Spanberger that includes a first-in-the-nation electricity tax on the centers.

  • June 22, 2026

    Oil In Cos.' Tanks Is Taxable, County Tells Texas Justices

    A Texas county asked the state Supreme Court to overturn an appeals court's ruling that oil stored by two companies wasn't taxable, saying a substantial amount of the oil wasn't bound for foreign markets.

  • June 22, 2026

    Dunkin' Franchise Prevails In Challenge To NJ Food Tax Rule

    The New Jersey Tax Court struck down a state rule that established a formula for taxing sales of prepared food, siding with a Dunkin' Donuts franchise in ruling that the regulation exceeded the scope of the state's underlying tax laws.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    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.

  • One Singular, Sensible Rate: SALT In Review

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    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.

  • How AI May Reshape The Future Of Adjudication

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    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.

  • When Legal Advocacy Crosses The Line Into Incivility

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    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.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    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.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    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.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    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.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    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.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    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.

  • Getting One Right: SALT In Review

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    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.

  • How Attorneys Can Become Change Agents For Racial Equity

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    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.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    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.

  • The Ins And Outs Of Consensual Judicial References

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    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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