State & Local
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January 07, 2026
Ind. Bill Would Provide Income Tax Credits For Child Care
Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.
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January 06, 2026
Tax Groups Push Supreme Court On California Tax Rule
A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.
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January 06, 2026
NJ Bill Aims To Earmark $2.5B In Development Tax Credits
New Jersey would earmark $2.5 billion in economic development tax credits, with up to $300 million designated for sports and entertainment projects, as part of a bill introduced in the state Assembly.
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January 06, 2026
Calif. Couple Owes Tax Avoidance Penalties, OTA Says
A California couple was properly assessed tax avoidance penalties, despite the wife's arguments that she was unaware that her husband made certain transactions, the state Office of Tax Appeals ruled.
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January 06, 2026
Calif. Company Ineligible For Charitable Exemption, OTA Says
A California company failed to prove it was improperly denied its charitable tax-exempt status by the state Franchise Tax Board, the California Office of Tax Appeals ruled.
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January 06, 2026
Texas Revenues Through Jan. Slightly Lower Than Last Year
Texas' general fund revenue collection from September through December dropped 0.35% from the same time frame last year, according to a report released by the state comptroller's office.
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January 06, 2026
W.Va. Revenue Beats Forecast By $128M Through December
West Virginia collected $128 million more than expected in general fund revenue from July through December, according to the state's budget office.
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January 06, 2026
NJ Bill Would Modify Qualified Costs For Film Tax Credits
New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill introduced in the state Assembly.
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January 06, 2026
Iowa General Revenue Collection Through Dec. Down $662M
Iowa's general fund revenue collection from July through December lagged behind the same period last year by $662 million, according to the state Department of Management.
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January 06, 2026
Paul Hastings Adds Ex-Cravath Tax Pro To Growing M&A Team
After adding 20 partners to its mergers and acquisitions platform over the past two years, Paul Hastings LLP announced on Tuesday that it has hired a former Cravath Swaine & Moore LLP partner who advises on the tax elements of mergers and acquisitions.
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January 05, 2026
Calif. OTA Upholds Tax on Tribal Gaming Income
Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.
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January 05, 2026
Calif. OTA Says Business Must Pay Minimum State Tax
A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.
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January 05, 2026
CSX Prevails In Challenge To Ohio Receipts Sourcing Method
Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.
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January 05, 2026
Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes
Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.
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January 05, 2026
Mass. Committee Advances Bill To Study Vehicle Mileage Tax
Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.
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January 05, 2026
Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules
A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.
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January 05, 2026
Gibson Dunn Adds Sidley Tax Pro In Silicon Valley
Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.
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January 05, 2026
Wis. Senate Bill Would Exempt Movie Projectors From Tax
Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.
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January 05, 2026
Ariz. Bill Would Nix Tax Break For New Data Centers
New data centers in Arizona would have only through the end of this year to seek a state sales tax break under legislation proposed in the state House of Representatives.
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January 05, 2026
Ind. House Bill Floats Transfer Tax On Real Estate Investment
Indiana would establish a transfer tax on entities that manage funds pooled from investors in single-family residences under a bill introduced Monday in the state House of Representatives.
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January 02, 2026
Ore. Voters To Have Say On Blocking Transportation Tax Hikes
A proposed Oregon referendum to block recently passed fuel and payroll tax hikes has enough valid signatures to qualify for the November ballot, state election officials said.
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January 02, 2026
Ore. Tax On Delta Intangibles Unlawful, High Court Told
Oregon's taxation of Delta Air Lines' intangible property violates the equal protection clause of the U.S. Constitution, a pair of business groups told the U.S. Supreme Court, urging it to review an Oregon Supreme Court decision.
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January 02, 2026
Mass. Home Rightly Valued As Completed, Board Says
A Massachusetts home cannot have its property value lowered despite the homeowner's assertion that the home was not fully built at the time of the assessment, the state tax board ruled.
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January 02, 2026
Hilton Hotel Tax Valuation Rightly Cut, Minn. Justices Told
Minnesota's tax court was correct in reducing the tax valuations of a Hilton hotel and convention center, which included a $70 million drop in one year, the property owner told the Minnesota Supreme Court.
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January 02, 2026
Hawaii Property Tax Appeal Is Untimely, State Justices Affirm
A Hawaii vacation homeowner failed to appeal his property's tax assessment through the correct channels and is now time-barred from doing so, the Hawaii Supreme Court said.
Expert Analysis
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State, Federal Incentives Heat Up Geothermal Projects
Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.