State & Local
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August 28, 2026
New Jersey Cuts Business Tax Credits For Data Centers
New Jersey barred data centers from receiving tax credits under a program designed to develop its artificial intelligence industry, reallocating $250 million to other economic incentive programs under a bill signed by the governor.
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August 28, 2026
Boston Eyes Liquor License Sold By Celebrity Chef
The city of Boston asked a judge on Friday to block the anticipated transfer of a liquor license once held by celebrity chef Barbara Lynch, contending that Lynch's original sale of the license to its current holder was a fraudulent effort at evading what ultimately became a nearly $1 million judgment over unpaid property taxes.
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August 28, 2026
Calif. Pot Retailer Owes $540K In Taxes, Lost Permit, City Says
A cannabis business is unlicensed, owes more than half a million dollars in taxes and is a public nuisance, a California city said, seeking to recover taxes and costs.
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August 28, 2026
Ala. Taxpayers Can Claim Loss On $1.2M Scam, Tribunal Says
An Alabama couple should be allowed to deduct the loss of a considerable amount of their life savings after falling victim to a scam, the state Tax Tribunal ruled.
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August 28, 2026
NJ Law Requires Data Centers To Report Utility Usage
New Jersey Gov. Mikie Sherrill signed a bill into law on Aug. 27 that requires data centers in the state to provide the New Jersey Board of Public Utilities with semiannual water and energy usage reports.
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August 28, 2026
Trump Denied New Bid To Federalize Hush Money Prosecution
A New York federal judge on Friday again denied President Donald Trump's bid to move his criminal hush money conviction out of state court, finding as he did earlier that a federal law defense that Trump was operating in his official capacity would be meritless.
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August 28, 2026
Mich. Revenue Through July Climbs $1.18B From Last Year
Michigan's general fund revenue from October through July exceeded the same period last fiscal year by $1.18 billion, according to the State Budget Office in a report released Friday.
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August 27, 2026
NY ALJ Denies $1.7M Tax Refund For Late Filing
Two New York residents failed to timely request a roughly $1.7 million income tax refund because they filed an amended return to claim tax credits several years after the statute of limitations expired, a state administrative law judge said in a determination released Thursday.
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August 27, 2026
MARTA, Atlanta Reach $52M Deal In Lengthy Tax Dispute
The Metropolitan Atlanta Rapid Transit Authority and the city of Atlanta announced a $52 million settlement Thursday to end their yearslong dispute over the amount of sales tax proceeds allocated for its enhanced bus service.
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August 27, 2026
Calif. Bill Requires Tax Break Review
The nonpartisan California legislative analyst's office would be required to review and evaluate certain tax expenditures that have not been previously reviewed under a bill passed by the state Legislature.
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August 27, 2026
Colo. Ballot Push For Road Funding Ends After Deal Reached
A Colorado ballot measure seeking to shift hundreds of millions of dollars in state funds to road and highway projects will be withdrawn, backers said Thursday, because state officials have committed to a funding strategy for transportation needs.
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August 27, 2026
Ind. Tax Dept. Says Biz Owed Sales Tax Refund
The Indiana Department of State Revenue said that an out-of-state business was wrongly denied a sales tax refund for its purchases from a printing company in the state.
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August 27, 2026
Ind. Tax Dept. Says Ill. Married Couple Wrongly Taxed
The Indiana Department of State Revenue said it wrongly assessed individual income tax on an Illinois couple's total income rather than just the winnings they earned while gambling in the state.
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August 27, 2026
Ind. Dept. Says Co.'s Tax Credits Incorrectly Adjusted
The Indiana Department of State Revenue said a company's corporate income tax refund was incorrectly reduced after the agency adjusted its credits in a memorandum of decision.
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August 27, 2026
UN Cross-Border Tax Draft Risks Double Taxation, NFTC Says
A proposed cross-border services tax framework from the United Nations could lead to double taxation due to its wide-ranging scope and broad sourcing rules, the National Foreign Trade Council said.
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August 26, 2026
Coffee Seller's Tax Suit Counterclaims Belong In Calif.
The founder of a California coffee equipment manufacturer asked a Colorado state court judge Monday to dismiss the bulk of counterclaims from the founder of a Colorado coffee equipment provider who allegedly hid his company's true tax designation on a loan application to push through a merger.
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August 26, 2026
NH Justices Reject Hologic's Capital Loss Carryback
Hologic Inc., a medical technology company focused on women's health, cannot use a capital loss carryback by one member of a combined group to offset the gains of another group, the New Hampshire Supreme Court ruled, reversing a trial court.
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August 26, 2026
Texas Appeals Court Says Co.'s Gear Correct On Tax Rolls
A Texas appeals panel ruled Wednesday that a company's natural gas compressors leased in Frio County were correctly listed on that locality's tax rolls despite the company's claims that the equipment was assessed in multiple jurisdictions.
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August 26, 2026
NJ Can't Shield Docs From Tax Hike Challengers, Court Says
The New Jersey Office of Legislative Services must disclose certain information relating to its calculations of a revenue estimate for a 2018 tax increase on income above $5 million, a state appeals court ruled, siding with a couple who are challenging the tax's retroactive application.
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August 26, 2026
Ore. Homeowner Hit With $19K In Fees, Penalties By Tax Court
An Oregon homeowner must pay $15,000 in attorney fees and $4,000 in penalties after consistently maintaining an unreasonable position in challenges to his property tax assessment, the state tax court ruled Tuesday.
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August 26, 2026
Del. Net Receipts In July Up $21M From Last Year
Delaware's net receipts in the first month of the 2027 fiscal year exceeded those of July 2025 by $21 million, according to the state Department of Finance.
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August 25, 2026
Ala. Won't Tax Nonresident Teleworkers, Revenue Dept. Says
Employers in Alabama should generally not withhold state income tax from wages paid to nonresident employees working in other states, the state tax department said Tuesday, notwithstanding a tribunal order that allowed the taxation of such teleworkers.
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August 25, 2026
Mastercard Says Pa. Sourcing Reg Would Subvert Uniformity
A proposed regulation from the Pennsylvania Department of Revenue would create a lack of uniformity between credit card companies and others regarding the sourcing of receipts, Mastercard told the department in comments on the regulation.
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August 25, 2026
Calif. Tax Board Clarifies Overpayment, Overcollection
An overpayment occurs when a resident or business pays more than their true tax liability, and an overcollection occurs when the tax agency collects more than is due because of a mechanical or clerical error, the California Franchise Tax Board said Tuesday.
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August 25, 2026
Mo. Medical Co. Denied Tax Breaks Over Bonus Policy
A nonprofit operator of medical clinics is ineligible for a charitable tax exemption for a host of its properties in three Missouri counties because bonuses for some of its leadership employees are tied to the organization's net earnings, the state Tax Commission ruled.
Expert Analysis
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
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.
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Litigation Funding Could Create Ethics Issues For Attorneys
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.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
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.
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The Biz Court Digest: How It Works In Massachusetts
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.
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A Wealth Of Wrong Steps: SALT In Review
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.
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Why Appellees Should Write Their Answering Brief First
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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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.