State & Local
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March 03, 2026
Ore. House OKs Forming Task Force On Int'l Taxation
Oregon would establish a task force on international taxation under legislation passed Tuesday by the state House of Representatives.
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March 03, 2026
Ore. Moves $4.3B Transportation Tax Vote To May
Oregon voters will decide in May, instead of November, whether to repeal most of the revenue measures in a $4.3 billion transportation funding package under a bill signed into law by Gov. Tina Kotek.
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March 03, 2026
Utah Legislature OKs Updates To Unclaimed Property Timing
Utah would update how long a tax-deferred or tax-exempt retirement or pension account could go unclaimed before it were presumed abandoned under a bill approved by lawmakers and sent to the governor for consideration.
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March 03, 2026
State & Local Tax Takeaways From February
As some state legislatures moved closer in February to wrapping up their sessions, state governments worked on budget proposals like a planned digital advertising tax in Michigan and advanced ballot measures that would let voters decide significant changes in tax policy.
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March 03, 2026
W.Va. Updates Its Definition Of Federal Adjusted Gross Income
West Virginia will align with the U.S. government's definition of federal adjusted gross income under a bill signed by the governor.
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March 03, 2026
Wis. Bill Would Create Breast Pumps Sales Tax Break
Wisconsin would exempt sales of breast pump equipment from the state's sales and use tax under a bill introduced in the Senate.
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March 03, 2026
Tenn. Lawmakers OK Expanding Assessment Division's Duties
Tennessee would expand the duties of the state comptroller's office's division of property assessments under a bill approved by state lawmakers and headed to the governor.
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March 03, 2026
Titles Certified For 4 Ore. Anti-Tax Ballot Measures
Four proposed voter initiatives that would lower or eliminate taxes in Oregon, or set a higher barrier to enact new taxes, advanced toward the November election with the certifications of ballot titles by the state attorney general's office.
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March 03, 2026
Minn. Bills Seek Conformity With Federal Corp. Tax Changes
Minnesota would conform the state with federal changes in corporate taxes enacted in last year's budget bill under four bills introduced in the state House of Representatives.
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March 03, 2026
Minn. Bill Seeks $5M For Advanced Tax Compliance Program
Minnesota would appropriate $5 million to launch a tax compliance program using advanced tax analytics and business intelligence tools under legislation introduced in the state House of Representatives.
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March 03, 2026
Feds Lose Fight To End NY Congestion Pricing
A Manhattan federal judge ruled Tuesday that the U.S. Department of Transportation acted unlawfully when it purportedly terminated a federal agreement that gave New York's congestion pricing the green light, handing the state a decisive victory against the Trump administration's efforts to eliminate the program.
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March 03, 2026
Minn. Bill Seeks 50% Tax On Private Detention Facilities
Minnesota would impose a tax on private detention facilities, levied at 50% of the facility's gross revenues, under legislation proposed in the state House of Representatives.
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March 03, 2026
Wyo. Updates Sales Tax Law To Include Use Tax Provisions
Wyoming revised and expanded various parts of the state's sales tax law to incorporate the administration of use tax under a bill signed by the governor.
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March 02, 2026
Ore. Lawmakers OK Moving Up $4.3B Transportation Tax Vote
Oregon voters would decide in May, instead of November, whether to scrap most of the tax and fee hikes in a $4.3 billion transportation plan under legislation passed Monday by the state House of Representatives.
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March 02, 2026
Calif. OTA Says Nevada Firm Owes Tax For Local Worker
A Nevada corporation with a California employee was doing business in California, and that's enough for the corporation to be liable for California franchise tax, the state Office of Tax Appeals ruled in an opinion released Monday.
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March 02, 2026
Calif. Trust Owes Tax On Aircraft, OTA Rules
A trust managed and created by a California resident owes use tax on an aircraft brought into the state, California's Office of Tax Appeals ruled in an opinion released Monday, rejecting the trust's argument that the aircraft was bought to be used in Nevada.
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March 02, 2026
Mass. Tax Board Lowers Country Club's Valuation
A Massachusetts tax board agreed with the owner of a country club that the property was overvalued, saying in a decision released Monday that possible flooding concerns and easement issues would impede potential buyers.
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March 02, 2026
Mass. Board OKs LLC's Property Tax Exemption
A Massachusetts limited liability company is eligible for a manufacturing property tax exemption despite a local assessor's contention that the exemption applied only to certain entities, the state Appellate Tax Board said in rulings released Monday.
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March 02, 2026
Minn. Tax Court Erred In Valuing Hotel, Minn. Justices Told
The Minnesota Tax Court improperly lowered the value of a Minneapolis hotel and convention center and should not have disregarded the minimum assessment agreement that existed between the county and the property owner, the county told the Minnesota Supreme Court.
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March 02, 2026
Mass. Board Raises, Lowers Boston Building Tax Values
A Massachusetts board trimmed the valuation of a Boston office building for one tax year while boosting it for two others in a decision released Monday, rejecting larger changes sought by the parties.
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March 02, 2026
ITC To Review Vape Imports' Possible Restriction Violations
The U.S. International Trade Commission will investigate a coalition of Chinese companies and their U.S. distributors on allegations that they skirted restrictions on vapes, acting on a complaint by R.J. Reynolds Tobacco Co., though some claims were dismissed.
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March 02, 2026
Mich. Revenues Through Jan. Up $609M From Last Year
Michigan's general revenue from October through January outpaced the same period last year by $609 million, according to the state Budget Office in a report released Monday.
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March 02, 2026
Ill. Postpones Tax Sale Filing Deadline, Suspends Interest
Illinois postponed a filing deadline for an annual tax sale in Cook County and suspended interest accrual on delinquent taxes during the extension under a bill signed by Gov. JB Pritzker.
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March 02, 2026
Ore. Senate Panel Advances Lodging Tax Hike
Oregon would raise its statewide short-term lodging tax under legislation passed by a Senate committee.
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March 02, 2026
Ore. Senate Panel OKs Bill For $1M Tax Break For New Banks
Oregon would give a tax break to banks commencing business in the state of up to $1 million across four years, under House legislation passed by a Senate panel Monday.
Expert Analysis
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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.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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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.