State & Local

  • May 07, 2026

    Hawaii Lawmakers OK Conformity For Income, Estate Taxes

    Hawaii would conform its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill approved by state lawmakers and sent to the governor Thursday.

  • May 07, 2026

    Ark. Cuts Top Individual, Corp. Income Tax Rates

    Arkansas reduced its top individual income tax rate and will lower its top corporate income tax rate under legislation signed by Gov. Sarah Huckabee Sanders.

  • May 07, 2026

    NY ALJ Upholds Tax On Like-Kind Exchange

    A group of individuals can't deduct certain expenses associated with a like-kind exchange because they failed to prove that the costs, which included broker fees and payments to satisfy liens on the property, were eligible expenses, a New York state administrative law judge said in a determination Thursday.

  • May 07, 2026

    Colo. Panel OKs Conservation Easement Tax Credit Extension

    Colorado would extend its conservation easement tax credit for five years, through tax year 2036, under legislation advanced by a Senate panel Thursday.

  • May 07, 2026

    Stinson Real Estate Finance Atty Joins Reed Smith In DC

    Reed Smith LLP has hired a Stinson LLP lawyer who focuses her practice on real estate finance matters, renewable energy tax credit and new market tax credit issues, the firm has announced.

  • May 07, 2026

    DC Council OKs Tax Appeal Process For Property Transfers

    Washington, D.C., would create a new process for appeals of fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under a bill passed Tuesday by the District Council.

  • May 07, 2026

    Ind. Tax Department Releases Plan For Amnesty Program

    The Indiana Department of State Revenue initiated a public comment period on its proposed rules for the state's tax amnesty program, which would last nearly two months under the proposal.

  • May 07, 2026

    Mo. Revenues Through April Fall $86M From Last Year

    Missouri's general fund revenue collection from July through April sank $86 million below the same period last fiscal year, according to the state Department of Revenue.

  • May 07, 2026

    SC Revenue Through March Rises $529M From Last Year

    South Carolina's general fund revenue collection from July through March exceeded the total from the same period last fiscal year by $529 million, according to the state Revenue and Fiscal Affairs Office.

  • May 06, 2026

    SC Judges Probe Where Mastercard Earns Its Income

    A South Carolina appellate panel weighed Wednesday whether Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is the company's income-producing activity and occurs within South Carolina, thus obligating the company to pay about $7.7 million in taxes, fees and interest.

  • May 06, 2026

    Iowa Bill Would Boost Tax Refund For Biodiesel Producers

    Iowa would temporarily increase a sales and use tax refund available to biodiesel producers by 1 cent per gallon under a bill introduced in the state Senate.

  • May 06, 2026

    Colo. House OKs Taxing Downloadable Software

    Colorado would end its sales tax exemption for most downloadable software and use the revenue to fund a family tax credit under a bill passed by the state House of Representatives.

  • May 06, 2026

    Mass. Revenue Through April Tops Estimate By $1.58B

    Massachusetts' revenue collection from July through April exceeded an estimate by $1.58 billion, according to the state Department of Revenue.

  • May 06, 2026

    Arizona Governor Vetoes 'Reckless' Budget, Tax Package

    Arizona Gov. Katie Hobbs vetoed a budget and tax package, saying the Republican-backed plan would make the state default on debt obligations and slash critical services while giving tax breaks to billionaires and special interests.

  • May 06, 2026

    JetBlue Asks Appeals Court To Find Fla. Tax Unconstitutional

    JetBlue asked a Florida state appeals court to rule that the state's method of taxing airline income unconstitutionally counts miles flown outside Florida's borders, arguing that a trial court misapplied a test that gauges when taxes violate the U.S. Constitution's commerce clause.

  • May 06, 2026

    Kansas Tax Collection Through April Up $26M From Estimate

    Kansas' tax collection from July through April outpaced budget forecasts by $26 million, according to the state Department of Revenue.

  • May 06, 2026

    Okla. Gov. Vetoes Gambling Loss Deduction Cap Exclusion

    Oklahoma's governor vetoed a bill that would have exempted gambling losses from a cap on itemized deductions for state income tax purposes.

  • May 06, 2026

    Okla. House OKs Valuation Method Change For Some Rentals

    Oklahoma would allow certain rental housing to be valued using a cost approach instead of an income approach under a bill passed in the state House of Representatives.

  • May 06, 2026

    Iowa Total Receipts Through April Drop By $798M

    Iowa's total receipts from July through April fell $798 million from the total for the same period last fiscal year, according to the state's Department of Management.

  • May 05, 2026

    Okla. Extends Tax Deduction For Venture Capital Investments

    An Oklahoma income tax deduction for qualified equity investments in venture capital companies was extended under a bill that became law without the governor's signature.

  • May 05, 2026

    Ariz. Senate OKs Fed. Tax Conformity, Subtraction For Tips

    Arizona would conform to some recent federal tax changes, including an income tax subtraction for overtime and tip amounts, under a bill passed by the state Senate.

  • May 05, 2026

    Wash. Justices Say Millionaire Tax Shielded From Referendum

    Washington's recently passed tax on income over $1 million cannot be subject to a voter referendum, the state Supreme Court ruled, finding that the tax falls under a referendum exception because of its deemed necessity.

  • May 05, 2026

    Texas Worker Can't Be Taxed As Unitary Biz, Calif. Panel Rules

    A Texas-based radiologist who worked remotely as an independent contractor for a California company was a sole proprietor engaged in a single business activity and cannot be taxed as a unitary business, a state appellate panel said, overruling a trial court ruling.

  • May 05, 2026

    Ky. Gov. Announces Cut In Gas Tax Amid Fuel Price Rise

    Kentucky will reduce the state's gas tax by 10 cents per gallon under an executive order signed Tuesday by the governor amid the continuing Iran war, which has disrupted global energy markets.

  • May 05, 2026

    Calif. OTA Says Dutch Consultant Must Pay State Tax

    A consultant residing in the Netherlands owes California income tax for work he did on projects in the state, the California Office of Tax Appeals ruled, saying U.S. tax treaties with his country do not shield him from state taxation.

Expert Analysis

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

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    As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

  • Effective, Efficient And Wildly Unpopular: SALT In Review

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    From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Demystifying The Civil Procedure Rules Amendment Process

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    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

  • Parenting Skills That Can Help Lawyers Thrive Professionally

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    As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.

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