State & Local
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February 24, 2026
Minn. Lakefront Property Overvalued, Tax Court Says
A Minnesota property was overvalued by a local assessor, including by more than $1 million in two tax years, the state tax court said, rejecting a county assessor's argument that a conservation easement prohibited the use considered in the owner's analysis.
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February 24, 2026
DC Circ. Won't Stop IRS From Sharing Data With DHS
Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday.
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February 23, 2026
NJ Statehouse Catch-Up: Family Leave, PFAS, Farmland Tax
In his final days as New Jersey governor, Phil Murphy was busy signing a slew of measures reforming existing legislation as well as bills aimed at breaking new ground.
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February 23, 2026
Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs
Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.
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February 23, 2026
States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor
Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.
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February 23, 2026
Vt. General Revenues Through Jan. Down $135M
Vermont's general revenue fund collection from July through January underperformed the same period last year by $135 million, according to the state Agency of Administration.
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February 23, 2026
NM Legislators OK Property Tax To Pay Bonds, Interest, Costs
New Mexico would authorize the imposition of a property tax to repay principal, interest and costs for state-issued bonds under a bill unanimously approved by state lawmakers and headed to the governor.
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February 23, 2026
Ariz. Revenue Through Jan. Misses Forecast By $16M
Arizona's general fund revenue from July through January lagged behind an estimate by $16 million, according to the state Joint Legislative Budget Committee.
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February 20, 2026
3 Questions After Justices Sink Trump's Emergency Tariffs
The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.
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February 20, 2026
States' Penny Guidance Trickling In Without Sales Tax Impacts
State guidance on rounding cash transactions to the nearest nickel amid the phaseout of pennies has thus far avoided changes to sales tax calculations, which has been a welcome development for businesses that crave a uniform state approach to rounding.
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February 20, 2026
La. Board Frees Casinos From Local Tax On Comped Rooms
Two casinos in Louisiana don't owe local sales and occupancy taxes on complimentary hotel rooms provided to customers because the guests didn't pay or give consideration for the rooms, the state Board of Tax Appeals ruled.
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February 20, 2026
NY Tells Appellate Court Professor's Remote Work Is Taxable
A New York professor was not required by his school to work remotely out of the state during the coronavirus pandemic, so his income is subject to tax by New York, the state commissioner of taxation told the state appellate court.
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February 20, 2026
Minn. Bills Seek State Tax Breaks On Overtime, Tips
Minnesota would allow income tax deductions for tips and overtime, in line with federal changes, under legislation introduced in the state House of Representatives.
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February 20, 2026
Up Next At High Court: Cuban Seizures & Removal Deadlines
The U.S. Supreme Court will kick off its February oral argument session by hearing cases that could expand or limit the availability of damages for U.S. victims of property seized by the Cuban government and a defendant's chance to remove state court cases to federal court.
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February 20, 2026
Pa. County Doesn't Owe Interest On Overpaid Property Tax
A Pennsylvania county that overassessed property tax on parcels of land doesn't owe interest on the property owner's refund, the state's Commonwealth Court ruled.
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February 20, 2026
Minn. House Bill Seeks To Repeal Estate Tax
Minnesota would repeal its estate tax under legislation filed in the state's House of Representatives.
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February 20, 2026
Neb. Tax Board Upholds $2M Value Of Commercial Property
Nebraska's tax board said that the income approach used by the local assessor correctly valued a commercial property at nearly $2 million in an order released Friday.
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February 20, 2026
Ore. House Panel OKs Federal Corp. Tax Decoupling Plan
Oregon would decouple from two federal corporate tax breaks and create a tax credit for job creation under legislation advanced by a state House of Representatives committee over the objections of panel Republicans.
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February 20, 2026
Neb. Tax Board Says Retail Property Correctly Valued
The Nebraska tax board said that a retail property assessed at more than $1 million was valued correctly, despite claims from the property owner that the assessor's income approach valuation was wrong, in an order released Friday.
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February 20, 2026
Taxation With Representation: Freshfields, Simpson Thacher
In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.
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February 20, 2026
Judge Doubts Famed Boston Chef Was Unaware Of Tax Suit
A Massachusetts judge has denied once-acclaimed Boston chef Barbara Lynch's request to lift a default in a lawsuit over unpaid taxes on her now-closed restaurants, saying "it is almost impossible" to believe that Lynch did not know she was being sued personally until now.
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February 20, 2026
Del. Net Receipts Through Jan. Rise $526M From Last Year
Delaware's net receipts from July through January outpaced collections made during the same period last fiscal year by $526 million, according to the state Department of Finance.
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February 20, 2026
Trump Imposes Maximum Tariff After Supreme Court Rebuke
President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Emergency Economic Powers Act, then announced that he would increase the duty to the 15% maximum.
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February 19, 2026
MTC Panel Weighing Updates To Broadcasting Tax Rule
A Multistate Tax Commission panel is seeking input on a draft rule that it discussed Thursday seeking to update the intergovernmental agency's broadcasting regulations to address sourcing of revenue from streaming and internet content.
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February 19, 2026
Federal Gov't Overrides DC's Rejection Of Tax Breaks
President Donald Trump signed a resolution repealing a Washington, D.C., law that decoupled sections of the city's tax code from federal changes made as part of last summer's budget law.
Expert Analysis
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.