State & Local

  • June 12, 2026

    Data Center Tax Fight Spurs Va. House Study Proposal

    Trying to move forward Virginia's budget, which has been snarled for weeks amid an intraparty fight over continuing tax breaks for data centers, state House Democrats proposed what they called a compromise plan Friday that would create a commission to study the centers.

  • June 12, 2026

    RI Enacts $15B Budget With Phased-In Millionaires Tax

    Rhode Island will create a phased-in surcharge on income over $1 million and decouple the state from some federal budget provisions under a $15.2 billion budget plan signed by the state's governor Friday.

  • June 12, 2026

    Fox Rothschild Hires Tax Atty From McDermott In DC

    Fox Rothschild LLP has hired a former tax attorney from McDermott Will & Schulte LLP who is bringing his advisory practice focused on sophisticated tax planning and structuring matters to the Washington, D.C., team, the firm announced Thursday.

  • June 12, 2026

    Pa. Gross Receipts Tax On Digital Ads Passed By House

    Pennsylvania would expand its gross receipts tax to the receipts of companies providing digital advertising in the state under a bill passed by the state House of Representatives.

  • June 12, 2026

    Ariz. Lawmakers OK Tax Package With Federal Conformity

    Arizona would conform the state with most of the tax changes in last year's federal budget legislation, a move projected to save taxpayers $1.4 billion over four years, under bipartisan legislation approved by state lawmakers.

  • June 12, 2026

    Taxation With Representation: Gibson Dunn, Davis Polk, S&C

    In this week's Taxation With Representation, SpaceX prices a $75 billion initial public offering at its designated price range, Apollo Global Management leads a capital commitment for a Broadcom initiative to build artificial intelligence infrastructure for companies including Anthropic, and pharma giant GSK acquires cancer therapy specialist Nuvalent.

  • June 12, 2026

    Ga. Receipts Through May Top Previous Year By $345M

    Georgia's general fund receipts collection from July through May topped the same period last year by $345 million, according to the state Department of Revenue.

  • June 12, 2026

    Philly Budget Signed Without Hotel Tax Hike, Ride-Hail Tax

    Philadelphia will not create a tax on ride-hailing trips, increase its hotel tax or charge a tax on retail deliveries after proposals by its mayor failed to make the final city budget.

  • June 11, 2026

    NC's GOP Sends Freeze On Property Tax Appraisals To Gov.

    Some North Carolina residents' property tax appraisals would be frozen under a Republican-backed bill now on the desk of Gov. Josh Stein.

  • June 11, 2026

    Fla. Suit Says Property Tax Ballot Wording Misleads Voters

    Florida's wording of a proposed constitutional amendment set to be voted on in November to boost the state's homestead exemption misinforms voters of the effects of the ballot measure, according to a complaint filed in state circuit court.

  • June 11, 2026

    Hawaii Allows Voluntary Withholding Of Taxable Distributions

    Hawaii will allow voluntary withholding of taxable distributions that are subject to reporting for federal tax purposes, including income from individual retirement arrangements and tax-deferred annuities, under a bill signed by the governor.

  • June 11, 2026

    Conn. Justices Order New Trial In $13.2M Estate Tax Fight

    The Connecticut Supreme Court on Thursday ordered a new trial over the state's $13.2 million tax assessment against the estate of a health insurance executive who died in Florida, saying a trial judge should have applied a lower standard of proof when determining the executive's state of residence.

  • June 11, 2026

    Virgin Islands Limits Tax Refunds For Economic Development

    The U.S. Virgin Islands established limits for income tax refunds that may be granted to economic development program participants under a bill signed by the governor.

  • June 11, 2026

    Minn. General Revenues In May $50M Higher Than Forecast

    Minnesota's general fund revenue in May outpaced estimates by $50 million, according to the state Department of Management and Budget.

  • June 11, 2026

    Ohio Revenues Through May Beat Estimates By $300M

    Ohio's general fund revenue collection from July through May outpaced forecasts by $300 million, according to the state Office of Budget Management.

  • June 11, 2026

    Calif. Revenue Through May Beats Estimate By $637M

    California's total revenue from July through May exceeded estimates by $637 million, the state comptroller reported.

  • June 10, 2026

    Ariz. Panel OKs Compromise Plan For Federal Tax Conformity

    Arizona would conform with most of last year's federal tax changes and a moratorium on sales tax breaks for new data centers under a compromise tax and budget package advanced by lawmakers Wednesday.

  • June 10, 2026

    RI Lawmakers Approve $15B Budget With Tax On Millionaires

    Rhode Island lawmakers passed a $15.2 billion budget proposal including a surtax on income over $1 million that would increase during the next three years, sending it to the governor.

  • June 10, 2026

    Pa. Country Clubs' Dues Are Tax-Exempt, Panel Affirms

    A Pennsylvania township's business privilege tax cannot apply to the dues, fees and assessments collected by two country clubs because the tax can apply only to for-profit businesses, a panel for the Commonwealth Court ruled Wednesday.

  • June 10, 2026

    Former Sen. Tim Scott Staffer Joins K&L Gates In DC

    A former committee staff director for U.S. Sen. Tim Scott, R-S.C., has been hired at K&L Gates LLP, the firm announced Wednesday, following her time as a senior vice president with a bipartisan government relations and lobbying firm.

  • June 10, 2026

    Okla. Revenue Through May Beats Estimate By $458M

    Oklahoma's total revenue from July through May outpaced an estimate by $458 million, according to the state Office of Management and Enterprise Services.

  • June 10, 2026

    RI Adopts Rule Taxing Second Homes Valued Above $1M

    Rhode Island will implement a tax on non-owner-occupied residential properties with assessed values of $1 million or more under a regulation issued by the state Division of Taxation.

  • June 10, 2026

    States' Prediction Market Tax Moves Set Up Federalism Fight

    States have a growing interest in regulating and taxing prediction markets, but the federal government is stepping in, setting up a preemption conflict in real time, tax professionals said.

  • June 10, 2026

    San Diego Vacancy Tax Ballot Measure Heading For Defeat

    A ballot measure in San Diego to tax vacant homes, with an additional cost for empty homes owned by corporations, appeared headed for defeat with most ballots counted.

  • June 10, 2026

    Tenn. Remittance Tax Is Unconstitutional, Fintech Group Says

    A top fintech industry organization sued Wednesday to block an impending new Tennessee tax on outgoing international money transfers, challenging what the trade group contends is an unconstitutional toll on the billions of dollars sent abroad from the state each year.

Expert Analysis

  • AI Presents A Make-Or-Break Moment For Outside Counsel

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    The rapid adoption of artificial intelligence by corporate legal departments is forcing a long-overdue reset of the relationship between inside and outside counsel, and introducing a significant opportunity to shed frustrating inefficiencies and strengthen collaboration for firms willing to embrace the shift, says Intel Chief Legal Officer April Miller Boise.

  • 5 Tips For Navigating Your Firm's All-Attorney Summit

    Excerpt from Practical Guidance
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    Law firm retreats should be approached strategically, as they present valuable opportunities to advance both the firm's objectives and attorneys' professional development through meaningful participation, building and strengthening internal relationships, and proactive follow-up, says James Argionis at Cozen O’Connor.

  • A Ruling That Shakes Things Up In California: SALT In Review

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    From a monumentally important ruling against California's apportionment rules to a call for no more personal income tax in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • The Benefits Of Choosing A Niche Practice In The AI Age

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    As artificial intelligence becomes increasingly accessible, lawyers with a niche practice may stand out as clients seek specialized judgment that automation cannot replicate, but it is important to choose a niche that is durable, engaging and a good personal fit, says Daniel Borneman at Lowenstein Sandler.

  • Ill. Swipe Fee Ruling Sets Stage For A High-Stakes Appeal

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    In Illinois Bankers Association v. Raoul, an Illinois federal court upheld the state's ban on credit and debit card swipe fees on tax and tip payments, while permanently enjoining the statute's data usage limitation, but an imminent appeal could significantly influence the trajectory of state-level payments regulation, say attorneys at Latham.

  • Lessons From Justices' Split On Major Questions Doctrine

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    The justices' varied opinions in Learning Resources v. Trump, which held the International Emergency Economy Powers Act did not confer the power to impose tariffs, offer a meaningful window into the U.S. Supreme Court's perspective on the major questions doctrine that will likely shape lower courts' approach to executive action challenges, say attorneys at Venable.

  • A Worthy Successor: SALT In Review

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    From the naming of the Multistate Tax Commission's new executive director to a bidding war for the Chicago Bears, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Aligning Microsoft Tools With NYC Bar AI Recording Guidance

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    The New York City Bar Association’s recently issued formal opinion, providing ethical guidance on artificial intelligence-assisted recording, transcription and summarization, raises immediate questions about data governance and e-discovery for companies that use Microsoft 365 and Copilot, say Staci Kaliner, Martin Tully and John Collins at Redgrave.

  • 5 Different AI Systems Raise Distinct Privilege Issues

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    A New York federal court’s recent U.S. v. Heppner decision, holding that a defendant’s use of Claude was not privileged, only addressed one narrow artificial intelligence system, but lawyers must recognize that the spectrum of AI tools raises different confidentiality and privilege questions, says Heidi Nadel at HP.

  • AI-Assisted Arbitration Needs Safeguards To Ensure Fairness

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    As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, ​​​​​​​clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.

  • AI-Generated Doc Ruling Guides Attys On Privilege Risks

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    A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

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    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

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    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

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