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State & Local
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June 11, 2026
Hawaii Allows Voluntary Withholding Of Taxable Distributions
Hawaii will allow voluntary withholding of taxable distributions that are subject to reporting for federal tax purposes, including income from individual retirement arrangements and tax-deferred annuities, under a bill signed by the governor.
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June 11, 2026
Conn. Justices Order New Trial In $13.2M Estate Tax Fight
The Connecticut Supreme Court on Thursday ordered a new trial over the state's $13.2 million tax assessment against the estate of a health insurance executive who died in Florida, saying a trial judge should have applied a lower standard of proof when determining the executive's state of residence.
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June 11, 2026
Virgin Islands Limits Tax Refunds For Economic Development
The U.S. Virgin Islands established limits for income tax refunds that may be granted to economic development program participants under a bill signed by the governor.
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June 11, 2026
Minn. General Revenues In May $50M Higher Than Forecast
Minnesota's general fund revenue in May outpaced estimates by $50 million, according to the state Department of Management and Budget.
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June 11, 2026
Ohio Revenues Through May Beat Estimates By $300M
Ohio's general fund revenue collection from July through May outpaced forecasts by $300 million, according to the state Office of Budget Management.
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June 11, 2026
Calif. Revenue Through May Beats Estimate By $637M
California's total revenue from July through May exceeded estimates by $637 million, the state comptroller reported.
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June 10, 2026
Ariz. Panel OKs Compromise Plan For Federal Tax Conformity
Arizona would conform with most of last year's federal tax changes and a moratorium on sales tax breaks for new data centers under a compromise tax and budget package advanced by lawmakers Wednesday.
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June 10, 2026
RI Lawmakers Approve $15B Budget With Tax On Millionaires
Rhode Island lawmakers passed a $15.2 billion budget proposal including a surtax on income over $1 million that would increase during the next three years, sending it to the governor.
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June 10, 2026
Pa. Country Clubs' Dues Are Tax-Exempt, Panel Affirms
A Pennsylvania township's business privilege tax cannot apply to the dues, fees and assessments collected by two country clubs because the tax can apply only to for-profit businesses, a panel for the Commonwealth Court ruled Wednesday.
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June 10, 2026
Former Sen. Tim Scott Staffer Joins K&L Gates In DC
A former committee staff director for U.S. Sen. Tim Scott, R-S.C., has been hired at K&L Gates LLP, the firm announced Wednesday, following her time as a senior vice president with a bipartisan government relations and lobbying firm.
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June 10, 2026
Okla. Revenue Through May Beats Estimate By $458M
Oklahoma's total revenue from July through May outpaced an estimate by $458 million, according to the state Office of Management and Enterprise Services.
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June 10, 2026
RI Adopts Rule Taxing Second Homes Valued Above $1M
Rhode Island will implement a tax on non-owner-occupied residential properties with assessed values of $1 million or more under a regulation issued by the state Division of Taxation.
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June 10, 2026
States' Prediction Market Tax Moves Set Up Federalism Fight
States have a growing interest in regulating and taxing prediction markets, but the federal government is stepping in, setting up a preemption conflict in real time, tax professionals said.
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June 10, 2026
San Diego Vacancy Tax Ballot Measure Heading For Defeat
A ballot measure in San Diego to tax vacant homes, with an additional cost for empty homes owned by corporations, appeared headed for defeat with most ballots counted.
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June 10, 2026
Tenn. Remittance Tax Is Unconstitutional, Fintech Group Says
A top fintech industry organization sued Wednesday to block an impending new Tennessee tax on outgoing international money transfers, challenging what the trade group contends is an unconstitutional toll on the billions of dollars sent abroad from the state each year.
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June 09, 2026
States Grapple With Sourcing Taxes On College NIL Pay
Sourcing income paid to student athletes has become a complex endeavor for states, athletes and their representatives amid different kinds of income and a patchwork of state policies, tax professionals said Tuesday.
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June 09, 2026
Apportionment Fights Likely To Persist After High Court Pass
Florida's unsuccessful bid to have the U.S. Supreme Court review a special apportionment rule in California highlights the discontent businesses have expressed against a patchwork of state apportionment methods and could signal that more such disputes are on the horizon.
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June 09, 2026
Insurance Co. Wins New Look At $11M Wash. Tax Bill
A Washington appeals court panel agreed Tuesday to partially reconsider its March reversal of a tax award of nearly $11 million to a title insurance provider, announcing it had withdrawn the previous decision and will file a new opinion.
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June 09, 2026
Fiserv Unit Urges Ohio Justices To Rule In Sales Tax Case
The Ohio Supreme Court should rule on the remaining sales tax issues in a Fiserv subsidiary's case, despite the Board of Tax Appeals remanding the case to the tax commissioner for further analysis, the subsidiary told the court Tuesday.
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June 09, 2026
Neb. Tax Board Upholds Hotel's $1.8M Valuation
Nebraska's tax board upheld the $1.8 million valuation of a hotel, saying that testimony from the property owner's corporate officer didn't warrant cutting its appraisal by more than $1 million.
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June 09, 2026
Colo. Transportation Funding Shift Backers Won't Scrap Plan
Proponents of a Colorado ballot initiative to shift hundreds of billions of dollars in state funding toward road and highway costs said Tuesday they will not drop the measure as hoped for by supporters of recently enacted legislation aimed at staving off the proposal's impact on state finances.
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June 09, 2026
NHL Team Plans Move To New Arena In Dallas Suburb
The Plano, Texas, City Council has approved a letter of intent with the Dallas Stars on plans to build the NHL team a new arena, signaling a move from the downtown Dallas arena where they have played since 2001.
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June 09, 2026
NJ Assembly Bill Seeks Temporary Surtax On Tariff Refunds
New Jersey would establish a temporary surtax on businesses that receive refunds of tariffs imposed by President Donald Trump under the International Emergency Economic Powers Act, which were struck down by the U.S. Supreme Court this year, as part of a bill introduced in the state Assembly.
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June 09, 2026
The Law360 400: A Look At The Top 100 Firms
The race to build the legal industry's largest law firm accelerated in 2025, with major firms leaning on mergers, lateral hiring and strategic expansion to climb the ranks of the Law360 400.
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June 09, 2026
Ind. Revenue Through May Up $449M From Estimate
Indiana's general fund revenue collection from July through May outpaced an estimate by $449 million, according to the state Department of Revenue.
Expert Analysis
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.