State & Local

  • June 09, 2026

    Longtime Gibson Dunn Tax Partner Joins Paul Weiss In DC

    Paul Weiss Rifkind Wharton & Garrison LLP has hired a tax partner from Gibson Dunn & Crutcher LLP who spent over 15.5 years there advising investment funds, private equity sponsors and other clients on tax planning issues.

  • June 08, 2026

    World Cup Tax Plan Posed Huge Challenges, NJ Official Says

    A proposal to temporarily increase New Jersey's sales tax rate and impose surcharges on a variety of other services during the FIFA World Cup would have presented the state's tax agency with tremendous challenges, the director of the state's division of taxation said Monday.

  • June 08, 2026

    Mass. Taxpayer's Penalty Upheld Despite Hardship Claim

    A Massachusetts taxpayer is not eligible for an abatement of penalty and interest on his income tax payments that were late, despite his claims that financial hardships affected his ability to pay, the state Tax Board said in a ruling released Monday. 

  • June 08, 2026

    Colorado To Cut Fuel Taxes If Road Funding Shift Passes

    Colorado will adjust its transportation funding and cut taxes that fund highway needs under legislation signed by Gov. Jared Polis aimed at avoiding a potential budget crunch from a proposed ballot measure.

  • June 08, 2026

    NJ Court Upholds Value Of Properties Near Reservoir

    New Jersey property owned by the city of Newark was properly valued at its highest and best use as open space with public access for recreational use, a state appeals court said Monday.

  • June 08, 2026

    Mo. Justices Won't Revisit Redo Of Sales Tax Ballot Measure

    The Missouri appellate court's rewriting of a ballot measure's language for a proposed constitutional amendment that would phase out Missouri's income tax will remain, as the state Supreme Court declined Monday to revive a case challenging the measure.

  • June 08, 2026

    Ariz. Authorizes Special Tax Districts To Fund Infrastructure

    Arizona authorized the formation of special taxing districts to fund infrastructure projects with revenue from property taxes and other sources under a bill signed by the governor.

  • June 08, 2026

    RI House Approves Surtax On High Incomes

    Rhode Island would enact a surtax on income over $1 million under a budget bill passed by the state House and headed to the state Senate.

  • June 08, 2026

    Energy Transactions Atty Returns To McGuireWoods In SF

    A senior vice president with Aon's global mergers and acquisitions and transactions solutions team has rejoined McGuireWoods LLP as a partner in San Francisco, the firm announced Monday.

  • June 08, 2026

    Ala. Net Tax Collections Through May Up $301M

    Alabama's tax collection from October through May outpaced the same period last year by $301 million, according to a report by the state Department of Revenue.

  • June 08, 2026

    Ark. Revenue Through May Beats Forecast By $10M

    Arkansas' net general revenue collection from July through May was $10 million higher than estimated, according to the state Department of Finance and Administration.

  • June 08, 2026

    Mass. Revenue Through May Beats Estimate By $1.8B

    Massachusetts' general fund revenue collection from July through May exceeded a forecast by $1.8 billion, according to the state Department of Revenue.

  • June 08, 2026

    Conn. Expands Solar Energy System Tax, Limits Exemption

    Connecticut expanded the scope of a tax on solar energy systems and limited a property tax exemption for solar energy facilities under a bill signed by the governor.

  • June 08, 2026

    Colo. Allows Water's Edge Elections For Affiliated Groups

    Colorado will allow certain corporate taxpayers to make a water's edge election to determine their appropriated shares of affiliates' net business incomes and implement other tax changes under legislation signed by Gov. Jared Polis.

  • June 05, 2026

    Calif.'s Global Reporting Bill Could Embolden Other States

    A California bill that would require multinational corporations to report their global profits could spark similar legislation across the U.S. if lawmakers of revenue-hungry states perceive shortcomings in federal and international efforts to tackle profit shifting.

  • June 05, 2026

    Ind. Extends Gas Use, Excise Tax Suspension To July

    Indiana will extend its suspension of gasoline use and excise taxes by another month under an executive order signed by the governor to address rising fuel costs driven by the Iran war.

  • June 05, 2026

    Philly Mayor's Hotel, Ride-Share Taxes Nixed By Council

    Philadelphia would not increase its tax on hotel stays in the city, impose a tax on ride-sharing or impose a tax on retail deliveries in the city in a draft 2027 budget passed by the City Council without the mayor's tax proposals.

  • June 05, 2026

    Neb. Justices Say MLB Can't Protest $2.5M Tax Recapture

    The Nebraska Supreme Court ruled Friday that a division of Major League Baseball can't protest the state tax agency's denial of its tax incentive transfer to a third party for a data center project and the recapture of $2.5 million in sales tax because it failed to file the protest timely. 

  • June 05, 2026

    Tyson Can't Recoup Arkansas Tax Paid On Chicken Pallets

    Tyson Chicken and subsidiaries do not merit a refund of Arkansas sales tax on wood pallets they rented to transport chicken, the Arkansas Supreme Court ruled, upholding a trial court decision.

  • June 05, 2026

    Taxation With Representation: Simpson Thacher, Fried Frank

    In this week's Taxation With Representation, Berkshire Hathaway Inc. takes Taylor Morrison Home Corp. private, global real estate investment company Kennedy Wilson forms a residential joint venture with Netherlands pension services provider APG, and Wellington Management acquires Hartford Funds from insurer The Hartford.

  • June 05, 2026

    Mass. Clarifies Surtax Withholding For Performers, Movies

    Companies paying performers and certain others in Massachusetts and those claiming the state's motion picture production tax credit must withhold the state's high-earner surtax from those payments where applicable, according to regulations finalized Friday.

  • June 05, 2026

    Colo. Narrows Downloadable Software Sales Tax Exemption

    Colorado will narrow its sales tax break for downloadable software and provide tax relief for restaurants, with most of the revenue from the package dedicated to a family tax credit, under legislation signed by Gov. Jared Polis.

  • June 04, 2026

    Wayfair Can Guide PL 86-272 Analysis, MTC Atty Says

    U.S. Supreme Court precedent involving virtual presence that businesses can have for state sales tax purposes is applicable to interpreting how a 1950s-era federal law that shields companies from state income taxes applies to modern commerce, a Multistate Tax Commission attorney said Thursday.

  • June 04, 2026

    State Tax Pros Say Federal Coupling Is No Longer Routine

    States' decisions of whether to conform their tax codes to the federal code, at one time a matter of routine, have become increasingly complex, state tax professionals said Thursday.

  • June 04, 2026

    Feds Appeal Trade Court's Emergency Tariff Refund Order

    The federal government has appealed the U.S. Court of International Trade's order requiring refunds on all duties paid under the International Emergency Economic Powers Act after the U.S. Supreme Court struck them down this year, according to filings in the trade court and Federal Circuit.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • A Bad Idea, And Another, And Another: SALT In Review

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    From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    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.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    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.

  • The People Will Not Have Their Say: SALT In Review

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    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.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    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.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    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.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    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.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    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.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    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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