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State & Local
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May 17, 2026
La. Voters Reject Allowing Parishes To Eliminate Inventory Tax
Louisiana voters rejected a constitutional amendment that would have allowed parishes to reduce or eliminate their property taxes on business inventory.
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May 15, 2026
Airlines Back JetBlue's Fight Against Fla.'s Airline Tax Rules
Southwest Airlines and another aviation company backed JetBlue's claims that Florida's method for taxing airline income unconstitutionally leads to double taxation, asking a state appeals court to reverse a trial court decision in favor of the state tax agency.
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May 15, 2026
Colo. Lawmakers OK Tax Cuts To Offset Funding Shift Plan
Legislation passed by Colorado lawmakers would adjust the state's transportation funding and cut taxes that fund highway needs to avoid a potential budget crunch from a proposed ballot measure that would shift $700 million in state funds toward roads.
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May 15, 2026
La. Cancer Center Gets Public Service Property Tax Break
A Louisiana cancer treatment center that is owned by a public hospital satisfies the requirements for a property tax exemption for property used for a public purpose because the public hospital is considered a hospital service district, the state Board of Tax Appeals ruled.
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May 15, 2026
Va. General Revenue Collection Through April Up $1.8B
Virginia's general fund revenue from July through April exceeded that of the same period last year by $1.8 billion, according to the state Department of Accounts.
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May 15, 2026
Ill. Total Revenue Through April Beats Forecast By $574M
Illinois' total revenue from July through April outpaced estimates by $574 million, according to the state Office of Management and Budget.
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May 15, 2026
Taxation With Representation: Cassels, Ropes & Gray
In this week's Taxation With Representation, Equinox Gold Corp. and Orla Mining Ltd. announce a merger to create a major gold producer, OpenAI plans to form a company to boost adoption of its software across enterprises and private equity firm Apollo acquires trade show operators Emerald Holding and Questex.
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May 14, 2026
Newsom's Budget Change Targets Credits, SaaS, LLC Tax
California would make permanent its business tax credit limit, apply the sales tax to digital prewritten software and cut in half the $800 minimum tax for limited liability companies under a revised budget announced Thursday by Democratic Gov. Gavin Newsom.
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May 14, 2026
Ex-Newsom Aide Cops To Campaign Fund Theft, False Taxes
A former chief of staff to California Gov. Gavin Newsom pled guilty in federal court in Sacramento for her part in a scheme to divert some $225,000 from a dormant political campaign to a former Biden administration official's chief of staff, the U.S. Department of Justice announced Thursday.
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May 14, 2026
Fidelity Group Can't Claim NY Tech Tax Rate, ALJ Rules
A Fidelity combined group isn't eligible for a lower New York corporate franchise tax rate provided to qualified emerging technology companies because not every member of the group met the criteria for the benefit, a state administrative law judge said in a determination released Thursday.
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May 14, 2026
Mo. Resident Seeks To Keep Income Tax Plan Off The Ballot
A proposed Missouri constitutional amendment that could phase out the income tax and expand the sales tax base should be kept off the ballot because it seeks to change multiple articles of the state constitution, a Missouri resident said in a suit filed in state court.
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May 14, 2026
DC Beneficiary Can't Get Recordation Tax Refund, Court Says
A trust beneficiary is not eligible for a refund of a Washington, D.C., recordation tax that was paid when a property was transferred upon the dissolution of the trust, a district appellate court ruled Thursday.
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May 14, 2026
Tax Pact Group To Pitch Fresh Remote Seller Amnesty Plan
A Streamlined Sales Tax Governing Board work group is nearing completion of a revised proposal that would allow unregistered remote sellers to limit their back sales tax liabilities, a board director said Thursday.
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May 14, 2026
Mich. Employee Owes Some Of Co.'s Taxes, Tribunal Says
A Michigan business' employee is responsible for part of the assessed withholding taxes for the company during the time period that he acted as manager of the company, the state Tax Tribunal ruled.
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May 14, 2026
Colorado Lawmakers OK Bill To Narrow Software Tax Break
Colorado would narrow its sales tax exemption for downloadable software, allowing the break only for software customized for the user or governed by a negotiated license agreement, under legislation passed by lawmakers.
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May 14, 2026
Pa. Bill Seeks Tax On Prediction Market Wagers
Pennsylvania would impose a tax on the daily gross event outcomes of prediction wagering operations under a bill introduced in the state House of Representatives.
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May 14, 2026
Minn. Revenue in April Beats Forecast By $230M
Minnesota's general revenue collected in April outpaced estimates by $230 million, according to the state Department of Management and Budget.
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May 14, 2026
Ind. Gov. Extends Gas Tax Suspension To June
Indiana will extend its gasoline usage tax suspension for an additional month after the governor signed an emergency declaration to address rising fuel costs driven by the Iran war.
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May 14, 2026
NY Total Tax Collections In April Up $777M From Last Year
New York's general fund revenue in April was $777 million higher than during the same period last fiscal year, according to the state Department of Taxation and Finance.
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May 14, 2026
Md. Specifies Situs For Inheritance Tax, Repeals Exemption
Maryland established the location of intangible personal property for state inheritance tax purposes and repealed an exemption from the tax under legislation signed by Gov. Wes Moore.
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May 13, 2026
Hologic Tells NH Justices It's One Org.; State Pushes Back
New Hampshire's revenue department and Hologic sparred before the state's justices over whether a capital loss carryback can offset capital gains in a combined group, even if the loss and gain are generated by different group members, with the company arguing it and its entities are one organization.
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May 13, 2026
Pact Board OKs Tax Guidance For Delivery Cos., Code Sales
The Streamlined Sales Tax Governing Board approved a host of additions to the state tax simplification compact it oversees Wednesday, including guidance on tax rules for delivery network companies and codes that are redeemed for products or services.
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May 13, 2026
Colo. Panel Kills Corp. Decoupling Bill Under Veto Threat
Colorado legislation to decouple the state from four of last year's federal corporate tax changes was stalled by a Senate panel at the request of the bill's sponsor, who suggested that Gov. Jared Polis said he would veto the bill.
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May 13, 2026
Okla. Revenue Through April Beats Estimates By $393M
Oklahoma's general revenue collection from July through April outpaced forecasts by $393 million, according to the state's Office of Management and Enterprise Services.
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May 13, 2026
Wis. Gov. Signals Budget Compromise With No Tax On Tips
Wisconsin's governor said a bipartisan deal has been reached with Republican leaders in the Legislature on a budget deal that will include no state tax on tips and overtime pay, as well as some property tax relief.
Expert Analysis
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Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.
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The Law Firm Merger Diaries: Getting The Message Across
Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.
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Horizontal Stare Decisis Should Not Be Casually Discarded
Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.
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Food For Thought On Taxes, By The Bagful: SALT In Review
From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Commandments For Agentic AI Tools In The Legal Industry
Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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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.