State & Local
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September 21, 2026
Hawaii To Offer Tax Relief After Hurricane
Hawaii will waive penalties and interest for general excise tax and transient accommodation tax for those affected by a recent hurricane, the state's governor announced.
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September 18, 2026
Nevada, Virginia Governors Target Data Center Tax Breaks
Two governors, one from each party, took steps Friday to curtail tax breaks and place other guardrails on data centers, moves that come as the giant facilities have become an increasingly salient issue for the November midterm elections and beyond.
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September 18, 2026
Ariz. Launches Tax-Exempt Bond Program For Infrastructure
Arizona property owners may form special districts to issue tax-exempt bonds to fund public infrastructure under a program that has been launched pursuant to legislation passed in June, Gov. Katie Hobbs announced.
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September 18, 2026
House Bill Would Limit BEAT, Make Other Int'l Tax Changes
The U.S. would limit the scope of its base erosion and anti-abuse tax and modify several other international tax measures under a bill introduced by a Republican on the House Ways and Means Committee.
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September 18, 2026
Ala. Tax Doesn't Apply To Woman Caring For Sick Mother
Alabama's income tax does not apply to a woman who moved from the state to Washington, D.C., but returned temporarily to care for her sick mother, the state Tax Tribunal ruled.
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September 18, 2026
NJ Assembly Bill Seeks Review Of Film Tax Credit Program
New Jersey would be required to conduct a study on the efficacy of its film tax credit program under legislation introduced in the state Assembly.
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September 18, 2026
Taxation With Representation: Davis Polk, Latham, Sullivan
In this week's Taxation With Representation, a group backed by Michael Dell's family office and Sequence Holdings acquires a majority interest in The Baldwin Group, May Mobility merges with a blank check company, and Infineon Technologies sells its memory chip business to Winbond Electronics.
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September 18, 2026
NJ Assembly Bill Seeks Tax Deductions For Fraud Victims
New Jersey would allow victims of certain financial fraud schemes to take income tax deductions for the losses under a bill introduced in the state Assembly.
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September 18, 2026
IRS Floats Tax Return Form With Question About Citizenship
The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.
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September 17, 2026
NY Urges 2nd Circ. To Halt DOT Efforts Vs. Congestion Pricing
New York transportation agencies have urged the Second Circuit to shut down the Trump administration's continued efforts to eliminate congestion pricing, saying the federal government doesn't have free rein to renege on cooperative agreements without justification.
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September 17, 2026
Exonerated NJ Power Broker Sues Philly Inquirer For $100M
New Jersey power broker George E. Norcross III alleged in a $100 million defamation suit filed Thursday in Pennsylvania state court that the Garden State's failed racketeering case against him was built upon fabricated claims and notes that an editor at the Philadelphia Inquirer funneled to prosecutors.
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September 17, 2026
Colo. $2B Graduated Tax Proposal Faces Signature Challenge
A proposal to cut Colorado income tax rates for most earners, raise rates for high earners and raise $2 billion annually failed to gather the signatures needed to reach the state's November ballot, a lawsuit against state election officials charges.
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September 17, 2026
NY Builder Can't Project Sales Tax Refund On Audit, ALJ Says
A general contractor can't solely rely on information from a test period during an audit to substantiate a sales tax refund claim for the entire audit period, a New York administrative law judge said in a determination released Thursday.
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September 17, 2026
NJ August Revenue Collections Up $353M From Last Year
New Jersey's collections from its major revenue sources in August totaled $3.19 billion, representing an increase of $353.5 million, or 12.4%, from the same time period last year, according to a report from the state Department of Treasury.
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September 17, 2026
Minn. Homeowner Asks Justices To Undo Costs Order
A self-represented Minnesota homeowner's effort to throw out tax court order recovering a county's litigation costs in a property valuation dispute will go before the state Supreme Court, according to a writ of certiorari filed Thursday.
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September 17, 2026
NY Assembly Bill Would Raise Sales Tax Vendor Credit
New York would increase its maximum sales tax vendor credit for quarterly or annual filers under a bill filed in the state Assembly.
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September 16, 2026
MTC Clarifies Sourcing Of Partners' Guaranteed Payments
The Multistate Tax Commission group working on uniform rules for the state taxation of partnerships said Wednesday that it has revised its draft model act to clarify that certain payments to partners will be subject to the same sourcing rules as other items.
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September 16, 2026
Ohio Justices Send Fiserv Unit's Tax Fight Back To Board
The Ohio Supreme Court ordered a state tax board Wednesday to reexamine a Fiserv entity's claims that several of its services aren't subject to tax, saying the board conducted a thin evaluation of the dispute when it remanded the case to the state tax commissioner.
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September 16, 2026
Minn. Court Drops $22M From Wells Fargo Tower's Tax Value
A Wells Fargo office tower in Minneapolis was overvalued by $22 million by the local assessor, the Minnesota Tax Court said, looking at the sales prices of the building itself and applying calculations that it called for in a previous order.
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September 16, 2026
NJ Assembly Bill Would Create Annual Sales Tax Holiday
New Jersey would create an annual sales tax holiday during the third weekend in August under a bill introduced in the state Assembly.
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September 16, 2026
Ohio Board Says No Charitable Tax Break For Religious Org.
A religious institution's property used as administrative offices and leased to a healthcare entity doesn't qualify for a charitable-use tax exemption, the Ohio Board of Tax Appeals ruled Wednesday, upholding the state tax commissioner.
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September 15, 2026
Justices Asked To Resolve Cannabis Dormant Commerce Split
A California litigator's campaign of lawsuits alleging that state and local cannabis regulatory regimes violate the U.S. Constitution's dormant commerce clause has culminated in a petition for a writ of certiorari which appeared on the U.S. Supreme Court's docket Tuesday.
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September 15, 2026
Calif. Decouples Personal Tax From Business Expense Limit
California clarified that the state decouples from the federal business interest expense limitation under a section of the Internal Revenue Code for personal income tax purposes, under a bill signed by Gov. Gavin Newsom.
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September 15, 2026
Pa. Revises Consolidated Group Interest Deduction Guidance
Pennsylvania has walked back its previous guidance on the application of Internal Revenue Code Section 163(j)'s interest expense deduction to state corporate income taxpayers, the state Department of Revenue announced in a bulletin.
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September 15, 2026
Ohio Board Lowers Value Of Rental Homes Based On Income
The Ohio Board of Tax Appeals lowered the value of parcels with affordable housing after agreeing with the property owner's use of the income approach to value the residences.
Expert Analysis
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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.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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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.