State & Local

  • March 26, 2026

    NY ALJ Says Goodwill In Co.'s Sale Was Investment Income

    Shareholders of a digital media service marketing business were required to make mandatory New York S corporation elections when they sold their business because goodwill from the sale constituted investment income, a New York administrative law judge said in a determination released Thursday.

  • March 26, 2026

    No Addback For Biz's Intercompany Interest, Va. Ruling Says

    A company subsidiary in Virginia was not required to add back the interest expenses on certain intercompany loans, the state tax commissioner said in a letter ruling released Thursday, because the transactions had a valid business purpose other than tax avoidance.

  • March 26, 2026

    Mich. Justices Revive Firm's Tax Cap Fight Over New Roof

    The Michigan Supreme Court revived a law firm's claims that a new roof for its office building wasn't an addition that allowed the property's taxable value increase to exceed a 5% cap, remanding the case for further examination of the firm's constitutional arguments.

  • March 26, 2026

    Utah Cuts Income Tax Rates, Corp. Franchise Tax Rate

    Utah will cut its corporate and individual income tax rates and corporate franchise tax rate under a bill signed by the governor.

  • March 26, 2026

    Utah Eliminates Tax-Paid-To-Other-State Credit Review Rule

    Utah eliminated a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill signed by the governor.

  • March 26, 2026

    Ore. Industrial Property Value Cut By Tax Court

    An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.

  • March 26, 2026

    Minn. House Bill Seeks Tax On Assets Above $10M

    Minnesota would impose an annual wealth tax of 1% of individuals' assets above $10 million under legislation introduced in the state House.

  • March 25, 2026

    Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case

    A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.

  • March 25, 2026

    Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups

    Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.

  • March 25, 2026

    NH Announces $104M In Revenue From Tax Amnesty Program

    New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.

  • March 25, 2026

    Utah Expands Unrelated Biz Income Definition For Corp. Tax

    Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.

  • March 25, 2026

    Idaho Expands Retail Developer Sales Tax Rebate

    Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.

  • March 24, 2026

    MTC Airline Reg Updates Draw No Comments At Hearing

    A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.

  • March 24, 2026

    NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit

    New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.

  • March 24, 2026

    Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans

    Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.

  • March 24, 2026

    Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says

    A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.

  • March 24, 2026

    Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule

    A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.

  • March 24, 2026

    Wis. Bill Would Create New Individual, Corp. Tax Rate

    Wisconsin would create a new top income bracket for individuals and corporations under a bill introduced in the state Assembly.

  • March 24, 2026

    Ariz. Revenue Lags Behind Forecast By $41M

    Arizona's general revenue collection from July through February underperformed expectations by $41 million, according to a state budget committee.

  • March 24, 2026

    Idaho Allows Estimated Payments For Audited Pass-Throughs

    Idaho established a process for partnerships, S corporations and other pass-through entities that are subject to a federal tax audit to make estimated payments to the state's tax commission under a bill signed by the governor.

  • March 24, 2026

    Tax Agencies Using AI Mainly To Flag Fraud, OECD Says

    Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.

  • March 23, 2026

    Wash. OKs Cash Transaction Rounding Rules As Penny Fades

    Washington adopted a law on Monday allowing cash retail transactions to be rounded to the nearest nickel increment, providing clarity for Evergreen State merchants in the wake of the federal government's decision to stop making pennies last year.

  • March 23, 2026

    Ga. Updates Federal Tax Conformity, Provides Refunds

    Georgia will update its conformity to the Internal Revenue Code, offer income tax exemptions for overtime and tips and provide a one-time tax refund of up to $500 per household under bills signed by Republican Gov. Brian Kemp.

  • March 23, 2026

    La. Senate Panel OKs Extending Tax Protest Deadlines

    Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill advanced Monday by the state Senate Revenue and Fiscal Affairs Committee.

  • March 23, 2026

    Ind. Man Should Secure Homestead Deduction, Board Says

    An Indiana man who signed the deed of his property over to his former partner and moved to a new location should be allowed a homestead deduction for the new property, the state Board of Tax Review ruled. 

Expert Analysis

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

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