State & Local

  • April 23, 2026

    DOJ Final Order Loosens Rules For State-Legal Medical Pot

    The U.S. Department of Justice published a final order Thursday loosening federal restrictions on medical marijuana products that fall within the ambit of state-regulated programs or have approval from the U.S. Food and Drug Administration.

  • April 22, 2026

    Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance

    The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.

  • April 22, 2026

    Mo. Airport Marriott Merits Lower Value, State Justices Affirm

    A Missouri airport Marriott built on land owned by the city is subject to a reduced property value despite the assessor's protests that the reduced value is unconstitutional, the state Supreme Court affirmed.

  • April 22, 2026

    Ariz. Revenue Through March Down $61M From Forecasts

    Arizona's general fund revenue collection from July through March underperformed estimates by $61 million, according to the state Department of Revenue.

  • April 22, 2026

    NJ General Revenue Collection Through March Up $1.2B

    New Jersey's total major revenue collection from July through March beat the same period last year by $1.2 billion, according to the state Department of the Treasury.

  • April 22, 2026

    RI Revenues Through March Beat Estimates By $44M

    Rhode Island's general fund revenue collection from July through March exceeded forecasts by $44 million, according to the state Department of Revenue.

  • April 22, 2026

    Minn. Senate Bill Seeks 100% Tax On Fraudulent Income

    Funds obtained in Minnesota through fraudulent means would be subject to a 100% tax under legislation introduced Wednesday in the state Senate that would apply retroactively.

  • April 22, 2026

    Okla. Defines Entities Eligible For Development Tax Credits

    Oklahoma defined entities that are eligible to receive income tax credits for capital contributions to qualified economic development and infrastructure projects under a bill signed by the governor.

  • April 22, 2026

    Mass. Tax Board Won't Drop $954,000 Home Valuation

    A Massachusetts couple failed to convince the state Appellate Tax Board that their home was overvalued at $954,000, the board said, finding shortcomings on their analysis of nearby comparable properties.

  • April 21, 2026

    MTC Nearing Completion Of Yearslong Digital Tax Project

    As a white paper from a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products nears completion, the group has chosen several key areas that states could focus on, an MTC official said Tuesday.

  • April 21, 2026

    Missouri Lawmakers Approve Income Tax Phaseout Proposal

    Missouri lawmakers passed a proposed constitutional amendment Tuesday that, if approved by voters, would allow the Legislature to lower the state's income tax by broadening its sales and use tax regime, but they removed revenue triggers that could have been used to eliminate the tax.

  • April 21, 2026

    Mass. Auto Body Shop Owes Sales Tax, Board Says

    A Massachusetts auto body shop that primarily served rental car companies was correctly assessed sales tax, a state board said in a decision released Tuesday while abating a penalty imposed against the taxpayer.

  • April 21, 2026

    Ariz. House OKs Making Tax Dept. Report New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that would "adversely affect" taxpayers under legislation approved by the state House on Tuesday.

  • April 21, 2026

    Kansas Adjusts 2026 And 2027 Revenue Estimates

    Kansas has lowered its estimate of general fund revenue for the 2026 fiscal year and slightly raised its estimate for 2027 to reflect effects of legislation passed this year, the state's Legislative Research Department said.

  • April 21, 2026

    Vt. General Revenues Through March Down $107M

    Vermont's general fund revenue from July through March underperformed the same period last year by $107 million, according to the state Agency of Administration.

  • April 21, 2026

    Maine To Establish Independent Tax Appeals Office

    Maine will establish an independent office of tax appeals in its Department of Administrative and Financial Services under a bill signed by the governor.

  • April 21, 2026

    Colo. Codifies Protection Of Organizations' Tax-Exempt Status

    Colorado codified its practice of presuming an entity to be a charitable organization if it presents the appropriate determination letter from the Internal Revenue Service, under legislation signed by Gov. Jared Polis.

  • April 20, 2026

    COVID Not A 'Natural Disaster,' Wash. Panel Rules In Tax Case

    A Washington state appeals court declined to revive a hotel trade group's class action seeking tax relief over the governor's COVID-19 emergency declaration in 2020, ruling Monday that the pandemic doesn't qualify as a "natural disaster" under state law.

  • April 20, 2026

    SC Justices Should Rehear Sales Tax Case, Amazon Says

    South Carolina's highest court incorrectly interpreted the state's sales tax law when it ruled that Amazon was required to collect tax on goods that third-party merchants sold on its online platform before the Wayfair decision, the company argued as it urged to court to reconsider.

  • April 20, 2026

    Little-Known Gambling Tax Could Upend Boom In US Betting

    After a record year for U.S. commercial gaming, a little-known tax on phantom income in last year's Republican reconciliation law has spurred bipartisan repeal efforts amid concerns it could alter betting behavior and drain state and local economies built on gambling-related tourism.

  • April 20, 2026

    Minn. Bill Would Allow Child Care Tax Credit For Employers

    Minnesota would allow employers to claim an income tax credit for the cost of child care services provided to employees under a bill introduced in the state Senate on Monday.

  • April 20, 2026

    Ala. To Allow Tax Deduction For Overtime Pay

    Alabama taxpayers will be able to claim a limited individual income tax deduction for qualified overtime compensation under a bill signed by the governor.

  • April 20, 2026

    Colo. Requiring Timely Payment Of Legacy Charitable Gifts

    Colorado will require financial institutions holding benefits designated by deceased donors for charitable organizations to timely pay those funds under legislation signed into law by Gov. Jared Polis.

  • April 20, 2026

    Colo. House OKs Penalties For False Valuation Statements

    Owners of nonresidential property in Colorado who willfully give certain false valuation information to assessors could face criminal penalties under legislation passed by the state House of Representatives.

  • April 20, 2026

    La. Solar Farms' Power Sales To Utilities Deemed Tax-Free

    Wholesale sales of electricity from commercial solar farms in a Louisiana parish to utility companies are exempt from the locality's sales tax, the state attorney general said in an opinion.

Expert Analysis

  • Law School's Missed Lessons: Communicating With Clients

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    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.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    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.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    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.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    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.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    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.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    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.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

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