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State & Local
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May 06, 2026
Kansas Tax Collection Through April Up $26M From Estimate
Kansas' tax collection from July through April outpaced budget forecasts by $26 million, according to the state Department of Revenue.
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May 06, 2026
Okla. Gov. Vetoes Gambling Loss Deduction Cap Exclusion
Oklahoma's governor vetoed a bill that would have exempted gambling losses from a cap on itemized deductions for state income tax purposes.
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May 06, 2026
Okla. House OKs Valuation Method Change For Some Rentals
Oklahoma would allow certain rental housing to be valued using a cost approach instead of an income approach under a bill passed in the state House of Representatives.
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May 06, 2026
Iowa Total Receipts Through April Drop By $798M
Iowa's total receipts from July through April fell $798 million from the total for the same period last fiscal year, according to the state's Department of Management.
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May 05, 2026
Okla. Extends Tax Deduction For Venture Capital Investments
An Oklahoma income tax deduction for qualified equity investments in venture capital companies was extended under a bill that became law without the governor's signature.
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May 05, 2026
Ariz. Senate OKs Fed. Tax Conformity, Subtraction For Tips
Arizona would conform to some recent federal tax changes, including an income tax subtraction for overtime and tip amounts, under a bill passed by the state Senate.
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May 05, 2026
Wash. Justices Say Millionaire Tax Shielded From Referendum
Washington's recently passed tax on income over $1 million cannot be subject to a voter referendum, the state Supreme Court ruled, finding that the tax falls under a referendum exception because of its deemed necessity.
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May 05, 2026
Texas Worker Can't Be Taxed As Unitary Biz, Calif. Panel Rules
A Texas-based radiologist who worked remotely as an independent contractor for a California company was a sole proprietor engaged in a single business activity and cannot be taxed as a unitary business, a state appellate panel said, overruling a trial court ruling.
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May 05, 2026
Ky. Gov. Announces Cut In Gas Tax Amid Fuel Price Rise
Kentucky will reduce the state's gas tax by 10 cents per gallon under an executive order signed Tuesday by the governor amid the continuing Iran war, which has disrupted global energy markets.
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May 05, 2026
Calif. OTA Says Dutch Consultant Must Pay State Tax
A consultant residing in the Netherlands owes California income tax for work he did on projects in the state, the California Office of Tax Appeals ruled, saying U.S. tax treaties with his country do not shield him from state taxation.
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May 05, 2026
Colo. House OKs Limit On Executive Pay Tax Deduction
Colorado would limit its corporate tax deduction for compensation of top executives and reduce the state's net operating loss deduction, using the increased revenue to fund a proposed refundable family tax credit, under legislation passed by the state House.
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May 05, 2026
Mont. Revenue Through April Up $205M, Dept. Says
Montana's general fund revenue from July through April outpaced the same period last year by $205 million, according to the state Department of Revenue.
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May 05, 2026
Colo. House OKs Decoupling From Corporate Tax Changes
Colorado would decouple from corporate tax changes in the federal budget bill enacted last year and dedicate the added revenue to an expanded family tax credit under legislation passed by the state House, sending it to the Senate.
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May 05, 2026
Wis. Village Urges 7th Circ. To Void Oneida Tribal Trust Order
A Wisconsin village is asking the Seventh Circuit to undo a U.S. Department of the Interior decision to place 500 acres of properties into trust for the Oneida Nation, arguing that a district court ignored evidence of bias and shielded the transactional record from meaningful scrutiny.
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May 05, 2026
NH Total Receipts Up $122M From Budget Estimate
New Hampshire's general fund revenue collection from July through April beat an estimate by $122 million, according to the state Department of Administrative Services.
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May 05, 2026
Fla. Net Revenue Through March Beat Estimates By $195M
Florida's general fund revenue collection from July through March outpaced estimates by $195 million, the state Office of Economic and Demographic Research said.
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May 05, 2026
Okla. Lawmakers OK Sales Tax Break For Gov't Contractors
Oklahoma would provide a sales tax exemption for eligible government contractors under a bill approved by state lawmakers and headed to the governor.
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May 05, 2026
Colo. To Provide Sales Tax Break For Destination Mgmt. Cos.
Colorado will allow a sales tax break for destination management companies under legislation signed by Gov. Jared Polis with worries that the act treats that type of business differently than others that also provide a mix of services and goods.
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May 05, 2026
La. Lawmakers OK Extending Tax Protest Deadlines
Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill state lawmakers approved.
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May 04, 2026
Fla. Cites Petty Defense Of Social Media Law, Groups Say
Tech groups urged a Florida federal court to deny an attempt to end a lawsuit challenging a state law that punishes social media websites for banning accounts of political candidates' based on viewpoint, calling officials' defense of the legislation "borderline frivolous."
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May 04, 2026
Mass. Justices Hint Tax Cut Measure Summary Is Confusing
Massachusetts' highest court on Monday was critical of the summary for a ballot proposal to reduce the state income tax during a trio of oral arguments on voter initiatives, including separate measures to repeal recreational marijuana legalization and to eliminate one-party primary elections.
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May 04, 2026
Calif. OTA Says Nightclub Owners Hid Sales Taxes, Owe $2M
The owners of a California nightclub committed sales tax fraud by significantly underreporting collected taxes over a period of years and now owe nearly $2 million in taxes and penalties, the state Office of Tax Appeals said in an opinion released Monday.
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May 04, 2026
Minn. Valuation Tampering Claim Knocked Down By Tax Court
A Minnesota attorney's claim that a county assessor tampered with a witness in a valuation dispute was rejected by the state's tax court, which called the accusation "scurrilous" and found the attorney willfully failed to timely disclose key information.
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May 04, 2026
Calif. OTA Backs Tax Bill After Finding Resale Doc Faulty
The owner of a now-defunct clothing company in California is responsible for the company's unpaid sales tax liabilities and is not due an adjustment, the state's Office of Tax Appeals said in an opinion released Monday, finding a resale certificate she submitted was unreliable.
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May 04, 2026
Hawaii Lawmakers OK Ending Tax Credits To Fill Budget Gap
Hawaii would end an assortment of tax credits in an effort to make up for a revenue shortfall under a bill passed by state lawmakers and sent to the governor.
Expert Analysis
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.