State & Local

  • June 24, 2026

    Alaska Gov. Vetoes Sourcing Change For Out-Of-State Cos.

    Alaska's governor vetoed a bill that would have shifted out-of-state companies that do business in the state from cost-of-performance to market-based sourcing for corporate income tax purposes, describing it as a "one-off" tax measure without a "comprehensive fiscal plan."

  • June 23, 2026

    Kansas Revenue Secretary To Retire After 7 Years On The Job

    The secretary of the Kansas Department of Revenue will retire effective July 31, Democratic Gov. Laura Kelly's office announced in a news release.

  • June 23, 2026

    Vt. Updates Fed. Tax Linkup, Splits From Bonus Depreciation

    Vermont updated its conformity to the Internal Revenue Code but decoupled from several provisions of the federal law for state income tax purposes, including the federal treatment for bonus depreciation on qualified production property, under a bill signed by the governor.

  • June 23, 2026

    Ariz. Revenue Through May Beats Forecast By $350M

    Arizona's general fund revenue from July through May outpaced estimates by $350 million, according to the state Joint Legislative Budget Committee.

  • June 23, 2026

    Vt. General Revenue Collection Through May Down $89M

    Vermont's tax and revenue collection for July through May lagged behind the same period last fiscal year by $89 million, according to a state Agency of Administration report released Tuesday.

  • June 23, 2026

    Justices Say Mich. Tax Sale Allowed Under Constitution

    A Michigan county did not violate the U.S. Constitution when it took the title of a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the U.S. Supreme Court ruled Tuesday, agreeing with the Sixth Circuit on merits but remanding the case back to that court to address procedural questions.

  • June 22, 2026

    Virginia Budget Keeps Data Center Break But Adds Energy Tax

    Virginia lawmakers, representing the state with the country's largest number of data centers, sent a budget Monday to Gov. Abigail Spanberger that includes a first-in-the-nation electricity tax on the centers.

  • June 22, 2026

    Oil In Cos.' Tanks Is Taxable, County Tells Texas Justices

    A Texas county asked the state Supreme Court to overturn an appeals court's ruling that oil stored by two companies wasn't taxable, saying a substantial amount of the oil wasn't bound for foreign markets.

  • June 22, 2026

    Dunkin' Franchise Prevails In Challenge To NJ Food Tax Rule

    The New Jersey Tax Court struck down a state rule that established a formula for taxing sales of prepared food, siding with a Dunkin' Donuts franchise in ruling that the regulation exceeded the scope of the state's underlying tax laws.

  • June 22, 2026

    Ariz. Gov. Vetoes Bill To Make Tax Dept. Report New Stances

    For the second year in a row, Arizona's governor vetoed a bill that would have required the state's tax department to report changes in its applications of state law that would adversely affect taxpayers to lawmakers.

  • June 22, 2026

    Ariz. Ends Penalties For Late Tax Returns With Zero Due

    Arizona will no longer impose penalties on those who file late state income tax returns while owing zero tax under legislation signed by the governor.

  • June 22, 2026

    RI Allows Late Tax Interest Waivers For Commercial Property

    Rhode Island authorized the waiver of interest on overdue taxes for commercial properties under a bill signed by the governor.

  • June 22, 2026

    Pa. General Revenues Through May $928M Above Forecast

    Pennsylvania's general fund revenue from July through May outpaced estimates by $928 million, according to the state's Department of Revenue in a report released Monday.

  • June 22, 2026

    High Court Won't Wade Into Fight Over CBA Leave Provision

    The U.S. Supreme Court on Monday turned down a Minnesota teachers union local's bid for review of an Eighth Circuit decision that revived a taxpayer challenge to a collective bargaining agreement's policy letting workers take paid time off to work for their union.

  • June 18, 2026

    Comedian Carlos Mencia Charged In Calif. Tax Evasion Case

    Comedian Carlos Mencia is facing felony tax evasion charges after California prosecutors say he failed to report $8.7 million in personal and corporate income, the Los Angeles County District Attorney's Office announced Thursday.

  • June 18, 2026

    Calif. Billionaire Tax Qualifies For November Ballot

    Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires have collected enough signatures to get their measure on the November ballot, California's secretary of state said.

  • June 18, 2026

    Pennsylvania Skill Games Ruling Ups Ante For New Rules

    The Pennsylvania Supreme Court's recent ruling that skill games are subject to the same oversight as slot machines is a catalyst for lawmakers to craft a taxation and regulation framework and fuel a revenue boost Gov. Josh Shapiro has envisioned for years, experts tell Law360.

  • June 18, 2026

    NC Legislators OK 90% Property Tax Break For Builders

    North Carolina would allow local governments to create specialized districts and provide significant tax exclusions for developers to incentivize new property improvements under a bill now on the governor's desk.

  • June 18, 2026

    Ohio Updates 'Taxpayer' Meaning For Marijuana Tax

    Ohio revised the definition of a taxpayer for purposes of its excise tax on the sale of adult-use marijuana as part of amended regulations adopted by the state Department of Taxation.

  • June 18, 2026

    Del. Bill Seeks Intermediary Municipal Rental Tax Collection

    Delaware would require accommodations intermediaries to collect short-term rental tax for municipalities under a bill introduced in the state House of Representatives.

  • June 18, 2026

    Ind. Tax Dept. Issues Final Rule For Amnesty Program

    Indiana's revenue department released an interim final rule for an upcoming two-month tax amnesty period after receiving no public comments.

  • June 18, 2026

    NJ Tax Court Protects Taxpayer Methodology Ahead Of Trial

    A New Jersey tenant appealing the property tax assessment of a legacy data center is not required to provide the township with a detailed methodology of its assessment challenge prior to the case's trial, the state Tax Court ruled.

  • June 18, 2026

    Utah General Fund Revenue Through May Up $586M

    Utah's general fund revenue from July through May exceeded the same period last year by $586 million, according to the State Tax Commission.

  • June 18, 2026

    Conn. Revenue Through May Exceeds Last Year By $1B

    Connecticut's total revenue collection from July through May was $1 billion higher than the same period last fiscal year, according to the state Department of Revenue.

  • June 18, 2026

    Mass. Top Court Blocks Income Tax Cut From Ballot

    A proposal to cut Massachusetts' income tax rate from 5% to 4% over three years was blocked from the November ballot by the state's top court Thursday, which said it contained significantly misleading information.

Expert Analysis

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • 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.

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