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State & Local
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April 27, 2026
Pa. Net Revenue Up $474M From Forecast, Dept. Says
Pennsylvania's net revenue from July through March outpaced estimates by $474 million, according to the state Department of Revenue in a report released Monday.
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April 27, 2026
Va. To Allow Tax Breaks For Affordable Housing Conversions
Virginia will allow local governments to provide partial property tax exemptions for eligible building conversions to provide affordable housing under a bill signed by the governor.
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April 27, 2026
Housing Pros See Fla. Policy As Model For Affordability Goals
Becoming a victim of its own success, Florida has seen recent rapid growth, especially at the wealthier end of the spectrum, spawning affordability challenges for many residents. The dichotomy has been particularly evident in housing, but this is also an area where the state is making strides, in the eyes of industry experts.
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April 24, 2026
One Certainty As Tariff Refunds Start: 'There Will Be Litigation'
The launch of the refund process for tariffs struck down by the U.S. Supreme Court marks the start of lengthy and multifaceted court battles as companies fight with consumers — and amongst themselves — about who gets a slice of the $166 billion pie, experts told Law360.
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April 24, 2026
Judge Probes Limits Of NJ's Internet Activity Tax Rules
A New Jersey Tax Court judge grappled Friday with defining how much internet activity state regulations can account for while still adhering to the income tax protections that P.L. 86-272 affords out-of-state businesses.
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April 24, 2026
Ala. Couple's IRA Distributions Are Taxable, Tribunal Says
An Alabama couple's income from their IRA is subject to tax because such income isn't tax-exempt, the state Tax Tribunal ruled.
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April 24, 2026
Pa. Smoke Shop's Vape Liquid Exempt From Tax, Court Says
Because of a loophole in a Pennsylvania state law, a smoke shop's custom blended liquids for electronic vapor tobacco products are not subject to the state's 40% tax on tobacco products, the Commonwealth Court ruled Friday.
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April 24, 2026
Bank Entitled To Idaho Retroactively Applied Tax Cut
A regional bank based in Washington state was entitled to a lower corporate tax rate in Idaho because an Idaho statute was clear that the rate was retroactive back to 2001, Idaho justices ruled, affirming a trial court decision.
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April 24, 2026
Ind. Department Owes UPS Fuel Tax Refund, Tax Court Says
The Indiana Department of Revenue wrongly denied the United Parcel Service a special fuel tax refund because its vehicles qualified for an exemption for fuel used to power vehicles used for nonhighway purposes, the state Tax Court ruled.
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April 24, 2026
Del. Net Receipts Through March Up $278M From Last Year
Delaware's net receipts from July through March outpaced the same period last year by $278 million, according to the state Department of Finance.
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April 24, 2026
Taxation With Representation: Gibson Dunn, Paul Weiss
In this week's Taxation With Representation, Elon Musk's SpaceX strikes a deal with Cursor that could lead to an acquisition of the artificial intelligence startup, building products distributor QXO Inc. buys TopBuild Corp., and Eli Lilly & Co. acquires clinical-stage biotechnology company Kelonia Therapeutics.
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April 24, 2026
Barnes & Thornburg Lands 6 Bradley Arant Attys In Southeast
Barnes & Thornburg LLP announced Thursday that the firm has hired six attorneys from Bradley Arant Boult Cummings LLP for its Atlanta and Palm Beach Gardens, Florida, offices, increasing its capabilities in the tax and insurance recovery practice groups.
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April 23, 2026
Ill. House Passes Bill Aiming To Keep Chicago Bears In-State
The Illinois General Assembly has approved a bill amended to provide more tax incentives for the site of a proposed stadium for the Chicago Bears, who are also considering a stadium offer from neighboring Indiana.
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April 23, 2026
Mich. High Court Fast-Tracks Appeal Over 24% Cannabis Tax
The Michigan Supreme Court has ordered the state's intermediate appeals court to accelerate a closely watched constitutional challenge to the state's 24% cannabis tax that went into effect earlier this year, halting trial court proceedings as the appeal unfolds.
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April 23, 2026
MTC Exec Panel OKs Airline Rule Update On New Revenue
A key Multistate Tax Commission committee Thursday advanced updates to a sourcing regulation for airlines that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.
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April 23, 2026
Minn. Business Groups Denounce Sales Tax Expansion
Minnesota Gov. Tim Walz's proposal to expand the state's sales tax base to include more services and a social media tax plan would increase costs in the state, several business groups said during a hearing Thursday.
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April 23, 2026
Mo. County's Tax Appeal Process Unfair, State Auditor Finds
A Missouri county's equalization board disadvantaged taxpayers by failing to place the burden of proof on the county Assessment Department during appeals, the state auditor reported Thursday.
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April 23, 2026
Wis. Revenues Through March Outpace Last Year By $571M
Wisconsin's general fund revenue from July through March outpaced the same period last year by $571 million, according to the state Department of Revenue.
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April 23, 2026
Fla. To Bar Local Gov'ts From Imposing Taxes On Emissions
Florida will prohibit local governments from imposing taxes as part of policies that seek to curb greenhouse gas emissions under a bill signed by Gov. Ron DeSantis.
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April 23, 2026
DOJ Final Order Loosens Rules For State-Legal Medical Pot
The U.S. Department of Justice published a final order Thursday loosening federal restrictions on medical marijuana products that fall within the ambit of state-regulated programs or have approval from the U.S. Food and Drug Administration.
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April 22, 2026
Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance
The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.
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April 22, 2026
Mo. Airport Marriott Merits Lower Value, State Justices Affirm
A Missouri airport Marriott built on land owned by the city is subject to a reduced property value despite the assessor's protests that the reduced value is unconstitutional, the state Supreme Court affirmed.
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April 22, 2026
Ariz. Revenue Through March Down $61M From Forecasts
Arizona's general fund revenue collection from July through March underperformed estimates by $61 million, according to the state Department of Revenue.
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April 22, 2026
NJ General Revenue Collection Through March Up $1.2B
New Jersey's total major revenue collection from July through March beat the same period last year by $1.2 billion, according to the state Department of the Treasury.
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April 22, 2026
RI Revenues Through March Beat Estimates By $44M
Rhode Island's general fund revenue collection from July through March exceeded forecasts by $44 million, according to the state Department of Revenue.
Expert Analysis
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Playing Soccer Makes Me A Better Lawyer
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.
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Adapting To Private Practice: From ATF Director To BigLaw
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.
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Playing Baseball Makes Me A Better Lawyer
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.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
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.
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The People Will Not Have Their Say: SALT In Review
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.
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4 Former Justices Would Likely Frown On Litigation Funding
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.
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How Attys Can Use AI To Surface Narratives In E-Discovery
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.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
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.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
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.
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Can Companies Add Tariffs Back To Earnings Calculations?
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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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.