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State & Local
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March 25, 2026
Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case
A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.
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March 25, 2026
Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups
Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.
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March 25, 2026
NH Announces $104M In Revenue From Tax Amnesty Program
New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.
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March 25, 2026
Utah Expands Unrelated Biz Income Definition For Corp. Tax
Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.
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March 25, 2026
Idaho Expands Retail Developer Sales Tax Rebate
Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.
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March 24, 2026
MTC Airline Reg Updates Draw No Comments At Hearing
A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.
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March 24, 2026
NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit
New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.
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March 24, 2026
Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans
Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.
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March 24, 2026
Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says
A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.
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March 24, 2026
Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule
A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.
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March 24, 2026
Wis. Bill Would Create New Individual, Corp. Tax Rate
Wisconsin would create a new top income bracket for individuals and corporations under a bill introduced in the state Assembly.
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March 24, 2026
Ariz. Revenue Lags Behind Forecast By $41M
Arizona's general revenue collection from July through February underperformed expectations by $41 million, according to a state budget committee.
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March 24, 2026
Idaho Allows Estimated Payments For Audited Pass-Throughs
Idaho established a process for partnerships, S corporations and other pass-through entities that are subject to a federal tax audit to make estimated payments to the state's tax commission under a bill signed by the governor.
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March 24, 2026
Tax Agencies Using AI Mainly To Flag Fraud, OECD Says
Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.
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March 23, 2026
Wash. OKs Cash Transaction Rounding Rules As Penny Fades
Washington adopted a law on Monday allowing cash retail transactions to be rounded to the nearest nickel increment, providing clarity for Evergreen State merchants in the wake of the federal government's decision to stop making pennies last year.
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March 23, 2026
Ga. Updates Federal Tax Conformity, Provides Refunds
Georgia will update its conformity to the Internal Revenue Code, offer income tax exemptions for overtime and tips and provide a one-time tax refund of up to $500 per household under bills signed by Republican Gov. Brian Kemp.
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March 23, 2026
La. Senate Panel OKs Extending Tax Protest Deadlines
Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill advanced Monday by the state Senate Revenue and Fiscal Affairs Committee.
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March 23, 2026
Ind. Man Should Secure Homestead Deduction, Board Says
An Indiana man who signed the deed of his property over to his former partner and moved to a new location should be allowed a homestead deduction for the new property, the state Board of Tax Review ruled.
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March 23, 2026
Alaska Would Exempt New LNG Projects From Property Tax
Alaska would exempt liquified natural gas projects in the state's northern region from state and local property taxes for the first years of their operation under a bill introduced in the state Senate.
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March 23, 2026
Democratic AGs Demand IEEPA Tariff Refund Legislation
A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.
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March 23, 2026
Ind. Tax Board Cuts Vacant Building Value Due To Demo Cost
The Indiana tax board said that a vacant property purchased to be made into a medical research facility should have its assessed value reduced to account for the cost of demolition.
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March 23, 2026
Colo. Plan To Suspend Interim Tax Committee Advances
Colorado would stop the activities of a legislative tax policy committee for the 2026 interim under legislation passed by a House panel.
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March 23, 2026
Utah To Impose Tax On Digital Content 'Harmful To Minors'
Utah will impose an excise tax on commercial entities that publish digital content deemed to be "harmful to minors" and allocate tax revenue for mental health programs and enforcement of age verification rules under a bill signed by the governor.
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March 23, 2026
Minn. Senate Bill Seeks Data Center Electricity Tax Break
Minnesota would restore its sales tax exemption for electricity used by data centers that had begun seeking state approval before 2025 under legislation introduced Monday in the state Senate.
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March 20, 2026
SD Lowers Maximum Property Tax Levies For School Districts
South Dakota lowered maximum property tax levies that may be imposed by school districts under a bill signed by the governor.
Expert Analysis
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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.
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Can Companies Add Tariffs Back To Earnings Calculations?
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.
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Driving The Wrong Way: SALT In Review
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.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
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.
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Law School's Missed Lessons: Communicating With Clients
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.
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Adapting To Private Practice: From US Rep. To Boutique Firm
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.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
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.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
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.
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Move Beyond Surface-Level Edits To Master Legal Writing
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.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
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.