State & Local

  • May 04, 2026

    W.Va. Revenue Through April Beats Forecast By $269M

    West Virginia's general fund revenue collection from July through April exceeded budget estimates by $269 million, according to the State Budget Office.

  • May 04, 2026

    Okla. Lawmakers OK Removing Gambling Loss Deduction Cap

    Oklahoma would exempt gambling losses from a cap on itemized deductions for state income tax purposes under a bill approved by state lawmakers and headed to the governor.

  • May 01, 2026

    Int'l Tax In April: Progress On Tariff Refunds, New Tax Cuts

    U.S. Customs and Border Protection continued to make progress in April on its system for paying back the tariffs that President Donald Trump imposed under the International Emergency Economic Powers Act. Meanwhile, several countries and one U.S. state cut fuel taxes in response to the U.S. and Israel's war with Iran. Here, Law360 looks at those and other international tax developments from the past month.

  • May 01, 2026

    State & Local Tax Takeaways From April

    While state legislative sessions wound down in April, key tax policy themes began to emerge. Results from the sessions showed that states remain interested in taxing digital advertising and social media. Meanwhile, some states are exploring ways to tax their highest earners. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • May 01, 2026

    Texas Justices To Decide If Export-Bound Oil Can Be Taxed

    The Texas Supreme Court agreed Friday to decide whether oil stored in tank farms before being exported is exempt from local property taxes, taking up an appraisal district's disputes with two exporters.

  • May 01, 2026

    Kansas April Revenue Surpasses Estimates By $26M

    Kansas revenue collection for April came in at $26 million above the month's estimates, a 1.9% change from the predicted figure, the state announced Friday. 

  • May 01, 2026

    Wyo. Revenues Through March Beat Estimate By $22M

    Wyoming's general fund revenue collection from July through March outpaced estimates by $22 million, according to the state Consensus Revenue Estimating Group.

  • April 30, 2026

    Ohio Panel Strikes Curbs On 3rd-Party Tax Complaints

    Additional restrictions on third parties filing complaints about property valuation in Ohio violate the state's constitution, an Ohio appellate panel found.

  • April 30, 2026

    Pa. Justices Find Borough's Stormwater Charge Is Tax

    A Pennsylvania university that was charged by a borough for stormwater management services doesn't owe the amount assessed because the charges constitute a tax that the university is exempt from paying, the state's Supreme Court affirmed Thursday.

  • April 30, 2026

    Md. To Weigh Extension Of Foreign Earned Income Exemption

    Maryland will study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill signed by Democratic Gov. Wes Moore.

  • April 30, 2026

    NC Bill Seeks Tax Exemption For Menstrual Products

    North Carolina would exempt pads, tampons and other period products from state sales and use tax under a bill introduced in the state House of Representatives. 

  • April 30, 2026

    NYC Comptroller Says Tax On 2nd Homes May Bring In $500M

    A proposed tax on some second homes valued at over $5 million in New York City may bring in as much as $500 million initially, but that figure may be reduced in future years, the city's comptroller said in a report.

  • April 29, 2026

    Calif. Can't Undo Smithfield's $900K Refund, Judge Says

    Smithfield Foods is not required to use California's typical method of single-sales-factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge affirmed.

  • April 29, 2026

    Kan. Gov. Vetoes Tax Break For Bullion, Coin Sale Gains

    Kansas' governor vetoed a bill that would have created an income tax subtraction for net gains from the sale of gold and silver coins or refined gold or silver bullion.

  • April 29, 2026

    Pa. Digital Ad Tax Would Close Budget Gaps, Committee Told

    Pennsylvania would collect millions in revenue by extending its gross receipts tax to companies that provide digital advertising in the state, the sponsor of a digital ad tax bill told the state's House Finance Committee on Wednesday.

  • April 29, 2026

    RI Justices Deny Tax Break To Eldercare Center

    A Rhode Island eldercare center that provides services to people with financial need doesn't qualify for a property tax exemption, the state's Supreme Court ruled, finding the language of the exemption ambiguous.

  • April 29, 2026

    Maine Revenue Through March Up $36M From Estimate

    Maine revenue from July through March outperformed an estimate by $36 million, according to the state's Department of Administrative and Financial Services.

  • April 29, 2026

    Ohio Tax Dept. Updates Regs To Explain Agency Exclusion

    Ohio clarified that taxpayers who receive reimbursements from clients as part of a contract generally aren't entitled to claim an agency exclusion of gross receipts for commercial activity tax purposes under amended regulations approved by the state Department of Taxation.

  • April 29, 2026

    ND Revenue Through March Beats Estimate By $4M

    North Dakota's general fund revenue collection from July through March outpaced an estimate by $4 million, according to the state's Legislative Council.

  • April 28, 2026

    Calif. Billionaire Tax Backers Say They Have 1.6M Signatures

    Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires said they are closer to getting their measure on the November ballot as they are ready to turn in nearly twice the number of required signatures.

  • April 28, 2026

    Over 11 Million Imports Entered For Tariff Refunds, CBP Says

    Importers have successfully submitted more than 11.2 million entries to Customs and Border Protection's tariff refund system, and more than 1.7 million imports have been validated and are ready for refunds, a CBP official told the U.S. Court of International Trade on Tuesday.

  • April 28, 2026

    Kan. Allows Head-Of-Household Filers Additional Exemption

    Kansas authorized an additional state income tax exemption for individuals who file a federal income tax return as a head of household under a bill signed by the governor.

  • April 28, 2026

    Minn. Tax Court Finds Co.'s Loans To Owner Taxable

    The Minnesota Tax Court ruled that pay advances to a company's owner were taxable shareholder distributions and weren't considered to be bona fide loans as there was no evidence the funds would be repaid.

  • April 28, 2026

    Kansas Gov. Nixes Second Attempt At Property Tax Protests

    Kansas' governor vetoed a second bill that would have allowed taxpayers to petition the property tax increases of localities under certain conditions.

  • April 28, 2026

    Kansas Expands Tax Credits For Employer Childcare Costs

    Kansas expanded tax credits for employers' expenses related to providing childcare for employees' children under a bill signed by the governor.

Expert Analysis

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    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.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    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.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    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.

  • 10 Soft Skills Every GC Should Master

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    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.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    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.

  • Tracking The Evolution In Litigation Finance

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    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.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    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.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    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.

  • Cookies, Cribs, Curiousness: SALT In Review

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    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.

  • A Cold War-Era History Lesson On Due Process

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    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.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    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.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    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.

  • How To Accelerate Your Post-Attorney Career Transition

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    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.

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