State & Local

  • January 07, 2026

    Vermont Gov. Asks Lawmakers To Pass Property Tax Relief

    Vermont's governor urged lawmakers during the State of the State address Wednesday to pass property tax relief and focus on broader education reform, as he warned that tax bills could substantially increase.

  • January 07, 2026

    Ore. Tax Court Won't Limit Chevron Order To Enable Appeal

    Chevron's tax and penalty refund requests from Oregon totaling $14.8 million were part of a single claim, the state Tax Court found, declining to limit its judgment against the company to an apportionment question so that it could appeal that issue to the state Supreme Court.

  • January 07, 2026

    Ind. Bill Would Modify County, City Tax Rates

    Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced. 

  • January 07, 2026

    Ohio Board Voids Use Tax On Asphalt Co.'s Gas, Equipment

    A company that processes refinery waste and asphalt into products that meet specifications for its customers qualifies for a manufacturing tax exemption on natural gas and materials it purchased for its operations, the Ohio Board of Tax Appeals ruled.

  • January 07, 2026

    NH House Bill Seeks Tax On Nonprimary Residences

    New Hampshire would tax the assessed values of residences that aren't used as primary dwellings under a bill introduced Wednesday in the state House of Representatives.

  • January 07, 2026

    Ala. Net Tax Collections Through December Up $15M

    Alabama's net tax collection from October through December was $15 million higher than the same period the previous year, according to the state Department of Revenue in a report released Wednesday.  

  • January 07, 2026

    Ind. Bill Seeks Uniform Assessments Regardless Of Owner

    Indiana would require that all tangible property and agricultural land be assessed in a uniform manner regardless of the owner under a bill introduced in the state House of Representatives.

  • January 07, 2026

    Ind. Bill Would Provide Income Tax Credits For Child Care

    Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.

  • January 06, 2026

    Tax Groups Push Supreme Court On California Tax Rule

    A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.

  • January 06, 2026

    NJ Bill Aims To Earmark $2.5B In Development Tax Credits

    New Jersey would earmark $2.5 billion in economic development tax credits, with up to $300 million designated for sports and entertainment projects, as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Calif. Couple Owes Tax Avoidance Penalties, OTA Says

    A California couple was properly assessed tax avoidance penalties, despite the wife's arguments that she was unaware that her husband made certain transactions, the state Office of Tax Appeals ruled. 

  • January 06, 2026

    Calif. Company Ineligible For Charitable Exemption, OTA Says

    A California company failed to prove it was improperly denied its charitable tax-exempt status by the state Franchise Tax Board, the California Office of Tax Appeals ruled. 

  • January 06, 2026

    Texas Revenues Through Jan. Slightly Lower Than Last Year

    Texas' general fund revenue collection from September through December dropped 0.35% from the same time frame last year, according to a report released by the state comptroller's office.

  • January 06, 2026

    W.Va. Revenue Beats Forecast By $128M Through December

    West Virginia collected $128 million more than expected in general fund revenue from July through December, according to the state's budget office.

  • January 06, 2026

    NJ Bill Would Modify Qualified Costs For Film Tax Credits

    New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Iowa General Revenue Collection Through Dec. Down $662M

    Iowa's general fund revenue collection from July through December lagged behind the same period last year by $662 million, according to the state Department of Management.

  • January 06, 2026

    Paul Hastings Adds Ex-Cravath Tax Pro To Growing M&A Team

    After adding 20 partners to its mergers and acquisitions platform over the past two years, Paul Hastings LLP announced on Tuesday that it has hired a former Cravath Swaine & Moore LLP partner who advises on the tax elements of mergers and acquisitions.

  • January 05, 2026

    Calif. OTA Upholds Tax on Tribal Gaming Income

    Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.

  • January 05, 2026

    Calif. OTA Says Business Must Pay Minimum State Tax

    A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.

  • January 05, 2026

    CSX Prevails In Challenge To Ohio Receipts Sourcing Method

    Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.

  • January 05, 2026

    Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes

    Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.

  • January 05, 2026

    Mass. Committee Advances Bill To Study Vehicle Mileage Tax

    Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.

  • January 05, 2026

    Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules

    A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.

  • January 05, 2026

    Gibson Dunn Adds Sidley Tax Pro In Silicon Valley

    Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.

  • January 05, 2026

    Wis. Senate Bill Would Exempt Movie Projectors From Tax

    Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.

Expert Analysis

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    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.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    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.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    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.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    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.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    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.

  • Driving The Wrong Way: SALT In Review

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    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.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    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.

  • Law School's Missed Lessons: Communicating With Clients

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    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.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

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