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State & Local
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April 15, 2026
NYC Tribunal Says Case's 20-Year Hold Didn't Violate Rights
A New York City tribunal rejected an insurance agent's arguments that his tax case that was stuck on hold for nearly 20 years while he waited for a quorum to hear it should be dismissed for denying him due process.
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April 15, 2026
Va. Requires Tax Calculation On Pre-Rounding Sale Price
Virginia authorized rounding cash transactions to the nearest five-cent increment and will require taxes to be calculated based on the sale price before rounding under a bill signed by the governor.
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April 15, 2026
Mo. County Need Not Levy Voter-Approved Tax, Court Says
A Missouri county wasn't required to levy a sales tax that voters approved in 2024 to fund children's services, a state appeals court ruled, saying the authorizing statute only said the county "may" administer the tax if it were approved.
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April 15, 2026
Minn. Senate Panel Pitched On Hennepin Sales Tax Hike
Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.
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April 15, 2026
Hochul, Mamdani Pitch Tax On 2nd Homes In NYC
New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.
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April 15, 2026
Ala. Court Affirms Ally Entities Can't File Group Return
An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.
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April 15, 2026
Ohio Board Says It Can't Rule On Constitutional Tax Argument
The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.
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April 15, 2026
Okla. Total General Revenues Up $315M From Estimate
Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.
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April 15, 2026
Va. Revenue Through March Rises $1.6B From Last Year
Virginia's general fund revenue from July through March surpassed the total from the same period last fiscal year by $1.6 billion, according to the state's finance secretary.
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April 15, 2026
Ohio Revenue Through March Beat Estimate By $722M
Ohio's general fund revenue collection from July through March outpaced forecasts by $722 million, according to the state Office of Budget Management.
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April 15, 2026
Ariz. Bars Tax Rate Increase Proposals On Consent Agendas
Arizona prohibited the state Legislature, boards, commissions and other public bodies from placing proposals to impose or raise tax rates on a meeting's consent agenda under a bill signed by the governor.
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April 14, 2026
Virginia Governor Proposes Delaying Cannabis Retail Sales
Virginia Gov. Abigail Spanberger on Tuesday declined to sign into law legislation that would tax and regulate the sale of adult-use cannabis, sending the bill back to the Legislature with numerous changes, including delaying the launch of the retail market by an additional six months.
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April 14, 2026
Capital One Owes Fla. Tax On Card Interest, Tax Dept. Says
A Florida trial court erred when it ruled that two Capital One entities don't owe the state taxes on credit card interest and interchange fees stemming from transactions involving Florida customers, the state's tax agency told an appeals court.
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April 14, 2026
Okla. Voters To Decide Reimbursement Of Exemption Revenue
Oklahoma residents will vote on a constitutional amendment that if passed would require statewide laws establishing reimbursement methods for local taxing jurisdictions that lose money due to the manufacturing facilities property exemption, under an approved resolution.
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April 14, 2026
Ariz. Gov. Vetoes Participation In Fed. Scholarship Tax Credits
A bill that would have allowed Arizona residents to participate in a new federal program offering income tax credits for contributions to scholarship organizations was vetoed by the governor.
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April 14, 2026
Ohio Justices Appear Wary Of Tax On W.Va. Car Dealership
Several Ohio justices signaled Tuesday that they are sympathetic to a West Virginia car dealership's arguments that it didn't owe Ohio gross receipts tax on sales of vehicles to Ohio customers who purchased the cars in West Virginia.
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April 14, 2026
Hawaii Offers Tax Extensions To Storm Victims
Hawaii will extend filing and payment deadlines on a case-by-case basis for residents affected by recent storms, the state's Department of Taxation announced.
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April 14, 2026
Del. House Bill Would Create Film Production Tax Credit
Delaware would establish a film production tax credit under a bill introduced in the state House of Representatives.
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April 14, 2026
Maine Adopts High-Earner Tax, Updates Fed. Tax Conformity
Maine will create an income tax surtax on those earning more than $1 million, adopt a pass-through entity tax and credit and conform with some federal tax changes under a supplemental budget signed by the state's governor.
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April 13, 2026
Wayfair Doesn't Buoy NJ's 86-272 Rules, Biz Group Argues
New Jersey's tax agency incorrectly relied on U.S. Supreme Court sales tax precedent to support regulations outlining when a company's internet activities exceed P.L. 86-272's federal protections against state income taxes, a business trade group argued in the state Tax Court.
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April 13, 2026
Ore. Decouples From 1st-Year Depreciation Of Biz Property
Oregon will decouple from the federal first-year depreciation of certain business property and from a tax break for small-business stock gains under legislation signed by the governor.
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April 13, 2026
Hawaii House Measure Seeks State, Local Tax Structure Study
Hawaii's Department of Business, Economic Development and Tourism should study how state and local tax structures and programs may affect economic growth, according to a resolution adopted by the state House of Representatives.
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April 13, 2026
Weil Adds Kirkland, DLA Piper Attys To Private Funds Platform
Weil Gotshal & Manges LLP announced two additions to its private funds platform on Monday, one from Kirkland & Ellis and the other from DLA Piper.
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April 13, 2026
Kan. Gov Vetoes Protest Petitions For Property Tax Increases
Kansas would have allowed protest petitions to be filed by voters when local property taxes were increased under a bill vetoed by Gov. Laura Kelly that the state Legislature decided not to override.
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April 13, 2026
Guam Authorizes Tax Amnesty Program
Guam authorized its tax department to establish an amnesty program to waive penalties and interest on eligible delinquent taxes under a bill signed by its governor.
Expert Analysis
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.