State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • April 13, 2026

    Calif. Revenues Through March Up $7.6B From Forecast

    California's general fund revenue from July through March outpaced estimates by $7.6 billion, according to a report released by the state comptroller.

  • April 10, 2026

    American Airlines Wins Fight With Texas Over Franchise Tax

    The Texas comptroller's office wrongly levied franchise tax on American Airlines' baggage fee revenue, a state appeals court ruled, upholding a refund for the airline after finding a federal law barred how the state sought to tax the company.

  • April 10, 2026

    Wis. Extends Carryover Time For Unused Research Credits

    Wisconsin extended the period during which unused income and franchise tax credits for qualified research expenses may be carried over under a bill signed by the governor.

  • April 10, 2026

    Mich. Unclaimed Property Ruling Could Prolong Disputes

    A Michigan Court of Appeals ruling that said the state's issuance of audit determinations creates new obligations for businesses to remit unclaimed property appears to have left unanswered several key questions about when the state's enforcement authority expires.

Expert Analysis

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

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