State & Local

  • May 27, 2026

    IRS Asked To Quickly Release Fuel Credit Emissions Model

    Energy companies and farm representatives urged the IRS on Wednesday to expedite the release of an updated greenhouse gas emissions model reflecting the 2025 budget law's changes, saying the guidance is needed to determine eligibility for and calculate the clean fuel production tax credit.

  • May 27, 2026

    DeSantis Calls Special Session For Property Tax Cuts

    Florida lawmakers would phase out property taxes on primary residences under a ballot measure up for consideration next week in a special session called Wednesday by Gov. Ron DeSantis.

  • May 27, 2026

    NY Set To Levy NYC 2nd-Home Tax, Break From Fed. Tax Cuts

    A tax would be imposed on high-value second homes in New York City under a budget bill passed Wednesday by New York state lawmakers that would also decouple the state and city tax codes from certain federal tax breaks for businesses.

  • May 27, 2026

    Del. Ups Annual Tax On Partnerships, Limited Liability Cos.

    Delaware increased an annual tax imposed on partnerships, limited partnerships and limited liability companies under a bill signed by the governor.

  • May 26, 2026

    Signatures Filed To Put Colo. Road Funding Plan On Ballot

    A proposed Colorado ballot measure to dedicate tax revenue to road projects has enough petition signatures to qualify for the November ballot, the initiative's backers said Tuesday while decrying state legislation to mitigate the measure's budget impacts.

  • May 26, 2026

    Importers Tell Justices Trump China Tariff Hikes Went Too Far

    The U.S. Supreme Court's recent decision striking down President Donald Trump's emergency tariff regime should encourage the justices to consider and overrule lower courts' judgments upholding China tariffs and subsequent modifications made to them during his first term, importers said Tuesday.

  • May 26, 2026

    Mo. Gov. Moves Income Tax Phaseout Plan To August Ballot

    Missouri's governor placed a proposed constitutional amendment that seeks to phase out the state's income tax and expand its sales tax base on the August primary ballot instead of the November ballot, saying lawmakers would benefit from additional time to draft legislation if voters approve the measure.

  • May 26, 2026

    SC Creates Credit For Renewable Gas Production Costs

    South Carolina taxpayers can now claim an income tax credit for costs related to the production of renewable natural gas for commercial purposes under a bill signed by the governor.

  • May 26, 2026

    Minn. Court OKs Homestead Break For Pair With Guide Camp

    A Minnesota couple with a seasonal resort and year-round home is entitled to full homestead credits for both, the state tax court said, calling the statutory distance limitation on application of that benefit ambiguous.

  • May 26, 2026

    Tenn. Creates International Money Transfer Tax

    Tennessee will impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill signed by the governor.

  • May 26, 2026

    CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent

    U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks, and since coming online last month it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.

  • May 26, 2026

    No Farm Tax Break For Property, Minn. Tax Court Affirms

    The owner of a 35-acre property in Minnesota failed to show sufficient evidence that his use of the land met the threshold for an agricultural tax break, the state tax court affirmed.

  • May 26, 2026

    Arizona Clarifies 2024 Destroyed Property Tax-Valuation Law

    Arizona will retroactively clarify its treatment of the tax valuation of destroyed property under newly signed legislation amending language in a 2024 measure that left questions in its application.

  • May 22, 2026

    Law360 Reveals Titans Of The Plaintiffs Bar

    This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.

  • May 22, 2026

    Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other

    Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.

  • May 22, 2026

    Tenn. Extends Retroactive Tax Break Window For Nonprofits

    Tennessee extended the time frame for eligible nonprofit entities to retroactively apply a property tax exemption under a bill signed by the governor.

  • May 22, 2026

    Wis. Justices Turn Away Skechers' License Deal Tax Fight

    Wisconsin's top court let stand a ruling that found Skechers USA lacked purpose — other than avoiding taxes — for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in the state.

  • May 22, 2026

    To Plug Budget Holes, Hawaii Ends Tax Credits

    Hawaii will eliminate various tax credits, including two for renewable energy technologies, in an effort to make up for a revenue shortfall under a bill signed by the governor.

  • May 22, 2026

    NFL's Bears Bury Idea Of Putting New Stadium In Chicago

    The National Football League's Chicago Bears said the team is no longer looking to build a new stadium in the city of Chicago as they weigh a move to either Arlington Heights, Illinois, or Hammond, Indiana.

  • May 22, 2026

    Cannabis Grower Challenges Colorado's Pot Tax Calculus

    Colorado's marijuana regulator used an "unlawful" method for calculating average market rates of cannabis that resulted in inflated excise taxes being assessed against state-licensed operators, a proposed class action filed Thursday in Denver state court alleges.

  • May 22, 2026

    Eversheds Sutherland Tax Atty Moves To Greenberg Traurig

    Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.

  • May 22, 2026

    Tenn. Allows Counties To Exempt Food From Local Tax Rate

    Tennessee authorized counties that have a local sales tax to either levy a reduced rate on retail food sales or exempt them from the tax under a bill signed by the governor.

  • May 22, 2026

    Taxation With Representation: Goodwin, McGuireWoods

    In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.

  • May 22, 2026

    Neb. Church Correctly Denied Vehicle Tax Break, Board Says

    A local tax board in Nebraska correctly denied a church a motor vehicle tax exemption, as the vehicle wasn't registered by the organization, the state's tax commission said in an order released Friday.

  • May 22, 2026

    Colo. Best Western Challenges Denver Use Tax Assessment

    The owner of a Best Western hotel told a Colorado state court that it was not liable for use tax on fees paid to that company, seeking to reverse a determination by the city and county of Denver that was upheld by the state tax department.

Expert Analysis

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    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.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    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.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    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.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    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.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    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.

  • A Remarkable Scheme Undressed: SALT In Review

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    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.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    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.

  • Painting Makes Me A Better Lawyer

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    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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