State & Local

  • March 13, 2026

    Taxation With Representation: Paul Hastings, Duane Morris

    In this week's Taxation With Representation, uniform maker Cintas Corp. acquires workwear company UniFirst Corp., Controlled Thermal Resources Holdings Inc. plans to go public by merging with a special purpose acquisition company, and a Shell USA Inc. subsidiary sells Jiffy Lube International Inc. to Monomoy Capital Partners.

  • March 12, 2026

    NM Decouples From Parts Of Federal Tax Bill, Enacts Budget

    New Mexico will spend $11.1 billion for its 2027 fiscal year and decouple from certain corporate income tax provisions of the federal tax and policy law enacted in July under a budget and omnibus tax bill signed by the governor.

  • March 12, 2026

    Mo. House Passes Income Tax Phaseout Plan

    A Missouri constitutional amendment to phase out the state's income tax and replace the lost revenue through a broader sales tax base passed the House of Representatives on Thursday and will next head to the Senate.

  • March 12, 2026

    Philly Mayor Pitches Delivery Tax, Local Tax On Remote Sales

    Philadelphia would impose a retail delivery tax on goods delivered, make changes to remote sellers' local sales tax requirement, increase the city's hotel tax and make other tax changes under a $7 billion 2027 budget proposed Thursday by the city's mayor.

  • March 12, 2026

    May Vote On $4B Oregon Transit Plan Gets Court's OK

    An Oregon judge rejected an effort to prevent the state from moving a referendum on most of a $4 billion transportation funding package from November to May, saying lawmakers had authority under the state constitution to make the change.

  • March 12, 2026

    Microsoft, Michigan Settle Cost-Share Receipts Tax Fight

    Microsoft and Michigan reached a settlement over the company's challenge to the state's tax treatment of its cost-sharing agreement receipts with foreign affiliates, according to a dismissal order entered Thursday by the state's Tax Tribunal.

  • March 12, 2026

    Congestion Pricing Fight In 2nd Circ. Turns On Jurisdiction

    The Second Circuit asked Thursday whether New York City congestion pricing is a tax or a toll, with one judge suggesting that a challenge to the program from two Empire State counties could land in state court if it's deemed a tax.

  • March 12, 2026

    Ky. Revenue Through Feb. Drops By $111M

    Kentucky's general fund revenue collection from July through February lagged $111 million behind the total from the same period last fiscal year, according to the state's budget director.

  • March 12, 2026

    Okla. Tax Revenues Through Feb. Up $296M From Estimate

    Oklahoma's revenue collection from July through February outpaced estimates by $296 million, according to the state Office of Management and Enterprise Services.

  • March 12, 2026

    NM Bars Local Gov'ts From Levying Tax On Child Care Homes

    New Mexico barred local governments from imposing certain taxes on registered child care homes under a bill signed by the governor.

  • March 12, 2026

    Idaho Revenues Through Feb. Up $63M From Forecast

    Idaho's general fund revenue from July through February outpaced estimates by $63 million, according to the state Division of Financial Management.

  • March 11, 2026

    Fiserv Arm Freed From $3.4M Fla. Tax Bill In Sourcing Fight

    A Fiserv entity didn't conduct enough activities in Florida to source income generated from online billing payment services to the state, a Florida state court found, voiding a roughly $3.4 million income tax assessment against the company.

  • March 11, 2026

    Minn. Biz Groups Make Case For Mirroring Fed. Tax Breaks

    Minnesota business groups urged a state House panel Wednesday to support legislation to conform the state to provisions enhancing corporate tax deductions and credits in last year's federal budget legislation.

  • March 11, 2026

    Ariz. Panel OKs Plan To Need Supermajorities For Fee Hikes

    Arizona voters would decide whether to require at least two-thirds support from lawmakers for fee increases under a resolution advanced Wednesday by the state House Ways and Means Committee.

  • March 11, 2026

    Minn. Plan To Extend SALT Cap Workaround Stalls In House

    A Minnesota bill to extend the state's workaround for pass-through entities of the federal cap on deductions for state and local tax payments stalled in a House panel Wednesday as Democrats blocked an effort to advance it.

  • March 11, 2026

    Wyo. Amends Property Tax Break For Long-Term Homeowners

    Wyoming amended a property tax exemption for long-term homeowners in the state so that it applies to an eligible property's fair market value instead of its assessed value under a bill signed by the governor that also establishes a limit on the exemption.

  • March 11, 2026

    NM Authorizes Property Tax To Pay Bonds, Interest, Costs

    New Mexico authorized the imposition of a property tax to repay principal, interest and costs for state-issued bonds, which are subject to voter approval, under a bill signed by the governor.

  • March 11, 2026

    Ohio Revenues Through Feb. Beat Estimates By $598M

    Ohio's general fund revenue collection from July through February outpaced estimates by $598 million, according to the state Office of Budget Management.

  • March 11, 2026

    Minn. General Revenue In Feb. $16M Lower Than Forecast

    Minnesota's general revenue collection in February lagged behind estimates by $16 million, according to the state Department of Management and Budget.

  • March 11, 2026

    Minn. Justices Reject Homeowner's Valuation Claims

    The Minnesota Tax Court had full jurisdiction over a homeowner's property tax case and properly dismissed his challenge to the county's valuation, the state Supreme Court ruled Wednesday.

  • March 11, 2026

    Calif. Revenue Through Feb. Beats Estimate By $7.44B

    California's general revenue collection from July through February beat estimates by $7.44 billion, according to the state comptroller's office.

  • March 11, 2026

    Mich. House Bill Seeks Double-Tax Fix For Delivery Cos.

    Michigan would allow certain delivery network companies to deduct or exclude sales tax that they pay to sellers to avoid potential double-taxation issues under a bill introduced in the state House of Representatives.

  • March 10, 2026

    NJ Gov. Floats Curtailing Business Deductions In Budget

    New Jersey would place temporary restrictions on net operating loss deductions and pare back a personal income tax deduction for certain losses under a $60.7 billion budget plan that the state's governor unveiled Tuesday.

  • March 10, 2026

    Colo. House Panel OKs Decoupling From Corp. Tax Changes

    Colorado would decouple from four corporate tax changes in the federal budget bill enacted last year and use the added revenue for an expanded family tax credit under legislation advanced by a state House panel.

  • March 10, 2026

    Colo. House Panel Advances End To Software Sales Tax Break

    Colorado would narrow its sales and use tax break for downloadable software and use the revenue to continue a family income tax credit tax under legislation advanced by the House Finance Committee.

Expert Analysis

  • 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.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

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