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State & Local
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April 10, 2026
American Airlines Wins Fight With Texas Over Franchise Tax
The Texas comptroller's office wrongly levied franchise tax on American Airlines' baggage fee revenue, a state appeals court ruled, upholding a refund for the airline after finding a federal law barred how the state sought to tax the company.
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April 10, 2026
Wis. Extends Carryover Time For Unused Research Credits
Wisconsin extended the period during which unused income and franchise tax credits for qualified research expenses may be carried over under a bill signed by the governor.
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April 10, 2026
Mich. Unclaimed Property Ruling Could Prolong Disputes
A Michigan Court of Appeals ruling that said the state's issuance of audit determinations creates new obligations for businesses to remit unclaimed property appears to have left unanswered several key questions about when the state's enforcement authority expires.
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April 10, 2026
NC Gov. Calls For Overhaul Of Data Center Tax Breaks
North Carolina would be the latest state to consider an overhaul of its tax breaks for data centers if Democratic Gov. Josh Stein has his way.
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April 10, 2026
Md. House OKs Study On Clarifying Foreign Income Exclusion
Maryland would study whether to clarify and codify its existing practice of extending a federal exemption for certain foreign earned income to apply to state income taxes under a Senate bill passed unanimously by the House of Delegates.
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April 10, 2026
Ore. Will Require Notice Of Tax Compliance By Contractors
Oregon will require certain contractors with the state to demonstrate tax compliance beginning in 2027 under a bill signed into law by the governor.
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April 10, 2026
Taxation With Representation: Goodwin, CMS, Wilson Sonsini
In this week's Taxation With Representation, Gilead Sciences Inc. acquires clinical-stage biotechnology company Tubulis GmbH, private equity firm Court Square Capital Partners closes a multibillion-dollar fund and Neurocrine Biosciences Inc. buys rare-disease drugmaker Soleno Therapeutics Inc.
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April 10, 2026
Indiana Suspends Gas Tax Amid Rising Prices
Indiana will suspend its gasoline usage tax for the next month under an emergency declaration by its governor amid increasing fuel costs driven by the Iran war.
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April 09, 2026
Suit Seeks To Kill Washington Tax On Earnings Above $1M
Washington state's new tax on millionaires violates the state Constitution and should be invalidated, opponents told a state court Thursday.
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April 09, 2026
Drug Co. Drops Challenge To La. Remote Seller Tax Rules
A pharmaceutical distribution company has dropped its claims that Louisiana's decentralized sales tax system imposes unconstitutional burdens on remote sellers, according to orders the state Board of Tax Appeals issued on other parts of the company's challenge to local sales tax assessments.
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April 09, 2026
Kan. To Allow Tax Break For Contractor Benefit Contributions
Kansas will allow state income tax subtractions for contributions to portable benefit plans for independent contractors under a bill signed by the governor.
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April 09, 2026
Kan. Expands Value Adjustment Rule To Residential Property
Kansas expanded a requirement for county appraisers to adjust commercial property valuations or order an independent appraisal in certain cases to apply to residential property under a bill signed by the governor.
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April 09, 2026
Ark. Gov. Calls Special Session For Income Tax Cuts
Arkansas would further cut income tax rates under a plan pitched by Gov. Sarah Huckabee Sanders.
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April 09, 2026
Ore. Court Nixes Social Security From Tax Break Calculation
The Oregon Constitution prohibits including Social Security benefits or the interest on federal bonds when determining income for purposes of phasing out certain tax breaks, the state tax court ruled.
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April 09, 2026
La. March Revenues Up $9M From Last Year
Louisiana's net revenue collection in March was $9 million higher than last year, according to the state Department of Revenue.
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April 09, 2026
Va. Authorizes Counties To Impose Tax On Event Admissions
Virginia authorized all counties to impose an admissions tax on event attendance charges under legislation signed by the governor.
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April 08, 2026
Trump Asks NY's Top Court To Toss AG's 'Flawed' Fraud Case
President Donald Trump on Wednesday asked New York's highest court to throw out New York Attorney General Letitia James' "deeply flawed" civil fraud judgment entirely after a lower appellate court tossed what it called an "excessive" $489 million penalty against the president, his sons and his real estate companies.
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April 08, 2026
Mo. Senate Panel Advances Income Tax Phaseout Proposal
A proposed constitutional amendment in Missouri that would phase out the state's personal income tax in exchange for a broader sales tax base was advanced by a state Senate committee after the panel altered some revenue triggers in the measure.
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April 08, 2026
Mass. Home's View Didn't Lower Property's Value, Board Says
A Massachusetts home was properly valued by a local assessor at nearly $3.4 million despite recent neighboring construction that changed its lake view, the state Appellate Tax Board ruled.
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April 08, 2026
Minn. House Bill Seeks New Top Income Tax Rate
Minnesota would establish a new top income tax rate of 10.85% under a bill introduced in the state House of Representatives.
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April 08, 2026
Ore. Court Says No Tax Break For Unincorporated Nonprofit
An Oregon nonprofit education center was not eligible to receive a property tax exemption in tax years 2021-22 through 2025-26 because it wasn't officially incorporated as a nonprofit until recently, the state's tax court said.
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April 08, 2026
Neb. To Levy Excise Tax On Kratom Products
Nebraska will impose an excise tax on retail sales of kratom products and eliminate a renewable energy tax credit under a bill signed by the governor.
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April 08, 2026
Minn. Senate Panel Weighs Digital Ad Tax, Sales Tax Rate Cut
Minnesota legislation to cut the sales tax rate and impose the tax on digital advertising services would modernize the state's tax structure and raise needed revenue, supporters told a Senate panel Wednesday, while business groups attacked the plan.
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April 08, 2026
Ky. Expands Counties' Power To Collect Late Property Taxes
Kentucky bolstered counties' authority to enforce the collection of delinquent property taxes under a bill signed by the governor.
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April 08, 2026
Ala. Net Tax Collection Through March Up $133M
Alabama's net tax revenue collection from October through March outpaced the total from the same period last fiscal year by $133 million, according to the state Department of Revenue.
Expert Analysis
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
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.
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How Attys Can Use AI To Surface Narratives In E-Discovery
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.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
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.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
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.