State & Local

  • September 23, 2026

    Mass. Board Slashes Office Buildings' Tax Values

    Two office properties in Massachusetts were overvalued in each of two tax years, the state's Appellate Tax Board said, agreeing with significant parts of the owner's income capitalization analyses of the values.

  • September 23, 2026

    Ore. Tax Court Won't Nix Appeal Over Complaint Filing Error

    An Oregon property tax owner can proceed with their assessment appeal and file a corrected complaint after their original complaint contained the wrong tax account number, the state Tax Court ruled.

  • September 23, 2026

    Nuisance Arose Too Late For Tax Value Cut, Mass. Board Says

    Massachusetts homeowners' argument that a nuisance trailer parked near their property should reduce its tax valuation was rejected by a state board, which found the problem arose after the assessment date at issue.

  • September 23, 2026

    American Airlines Defends Tax Win On Fees To Texas Justices

    American Airlines urged the Texas Supreme Court to decline review of a lower court ruling that held the state wrongly assessed franchise tax on baggage fee revenue because a federal statute bars taxation of air transportation receipts.

  • September 22, 2026

    IRS Requests Comments On Proposed Opportunity Zone Regs

    The Internal Revenue Service on Tuesday requested comments on the implementation of the federal opportunity zone program, including whether additional guidance is needed to address issues related to opportunity fund investment.

  • September 22, 2026

    Wash. Appeals Court Revives Colo. Tax Payment Dispute

    Whether intercompany payments count as profit, royalties or taxable management fees is a disputed question of fact, a Washington state appellate panel said Tuesday, ordering back to a trial court a dispute over whether a Colorado company and its affiliates owe Washington's business and occupation tax.

  • September 22, 2026

    Calif. Adds Post-Shooting Film Tax Credit, Fixes Studio Credit

    California will create a tax credit for post-production work and adjust a law that lawmakers said accidentally restricted how studios could use credits under two bills signed by Gov. Gavin Newsom.

  • September 22, 2026

    Ohio Justices Uphold Perrigo's Tax Method For Ohio Receipts

    The Ohio Supreme Court agreed with Perrigo on Tuesday that the pharmaceutical company owes gross receipts tax on the net amounts it received for its generic drugs instead of on higher prices it invoiced to distributors but were never paid.

  • September 22, 2026

    Mass. Gov. Proposes 2-Month Gas Tax Holiday

    Massachusetts would suspend its gas tax for two months under a proposal made Tuesday by Democratic Gov. Maura Healey to combat rising gas prices.

  • September 22, 2026

    Neb. Tax Board Backs $1M Valuation For Vacant Farmland

    A tract of vacant farmland in Nebraska was properly valued at close to $1 million, despite the owner's assertion that it was overvalued, the state's tax commission ruled.

  • September 22, 2026

    Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says

    The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.

  • September 21, 2026

    Ill. Panel Says News Report Bars Law Firm's FCA Suit

    An Illinois appellate court on Friday upheld the dismissal of a whistleblower lawsuit brought by Forde & O'Meara LLP accusing a company of secretly assigning its interests in unpaid state bills to unapproved entities to duck taxes, agreeing that a prior public disclosure of the alleged scheme in a news report bars the firm's claims.

  • September 21, 2026

    NC Revenue Grows $1.23B From Prior Year

    North Carolina's total revenue collection from July 2025 through June surpassed the total from the prior fiscal year by $1.23 billion, according to the state controller's office.

  • September 21, 2026

    Tenn. Revenue Through Aug. Rises $55M From Estimate

    Tennessee's general fund revenue from July through August beat budget forecasts by $55 million, according to the state Department of Finance and Administration.

  • September 21, 2026

    Neb. Revenue Through Aug. $7.2M Above Target

    Nebraska's general fund revenue from July and August outpaced an estimate by $7.2 million, according to the state Department of Revenue.

  • September 21, 2026

    Ex-NJ AG Platkin Says Suit Over RICO Case Still Falls Short

    Former New Jersey Attorney General Matthew Platkin says an amended malicious prosecution complaint against him, filed by a former CEO indicted in a now-dismissed racketeering case against South Jersey power broker George Norcross, still misses the mark.

  • September 21, 2026

    Minn. Tax Court Correct On Childcare Break, Justices Told

    A Minnesota childcare center was entitled to judicial review of the denial of a property tax exemption despite failing to meet an initial deadline, it told the state Supreme Court, urging the court to uphold a state tax court decision that allowed the break.

  • September 21, 2026

    NY Revenue Through August Up $4.7B From Last Year

    New York's total state revenue collection from April through August was $4.7 billion greater than the total during the same period last year, according to the state Department of Taxation and Finance.

  • September 21, 2026

    Ill. Total Revenue Through Aug. Up $284M From Estimate

    Illinois' total revenue from July through August was $284 million better than forecast, according to the Governor's Office of Management and Budget.

  • September 21, 2026

    Hawaii To Offer Tax Relief After Hurricane

    Hawaii will waive penalties and interest for general excise tax and transient accommodation tax for those affected by a recent hurricane, the state's governor announced.

  • September 18, 2026

    Nevada, Virginia Governors Target Data Center Tax Breaks

    Two governors, one from each party, took steps Friday to curtail tax breaks and place other guardrails on data centers, moves that come as the giant facilities have become an increasingly salient issue for the November midterm elections and beyond.

  • September 18, 2026

    Ariz. Launches Tax-Exempt Bond Program For Infrastructure

    Arizona property owners may form special districts to issue tax-exempt bonds to fund public infrastructure under a program that has been launched pursuant to legislation passed in June, Gov. Katie Hobbs announced.

  • September 18, 2026

    House Bill Would Limit BEAT, Make Other Int'l Tax Changes

    The U.S. would limit the scope of its base erosion and anti-abuse tax and modify several other international tax measures under a bill introduced by a Republican on the House Ways and Means Committee.

  • September 18, 2026

    Ala. Tax Doesn't Apply To Woman Caring For Sick Mother

    Alabama's income tax does not apply to a woman who moved from the state to Washington, D.C., but returned temporarily to care for her sick mother, the state Tax Tribunal ruled. 

  • September 18, 2026

    NJ Assembly Bill Seeks Review Of Film Tax Credit Program

    New Jersey would be required to conduct a study on the efficacy of its film tax credit program under legislation introduced in the state Assembly.

Expert Analysis

  • State, Federal Incentives Heat Up Geothermal Projects

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    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.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    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.

  • Considerations When Invoking The Common-Interest Privilege

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    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.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    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.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    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.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    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.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    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.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    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.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    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.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    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.

  • A Wealth Of Wrong Steps: SALT In Review

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    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.

  • Why Appellees Should Write Their Answering Brief First

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    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.

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