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State & Local
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May 14, 2026
Pa. Bill Seeks Tax On Prediction Market Wagers
Pennsylvania would impose a tax on the daily gross event outcomes of prediction wagering operations under a bill introduced in the state House of Representatives.
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May 14, 2026
Minn. Revenue in April Beats Forecast By $230M
Minnesota's general revenue collected in April outpaced estimates by $230 million, according to the state Department of Management and Budget.
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May 14, 2026
Ind. Gov. Extends Gas Tax Suspension To June
Indiana will extend its gasoline usage tax suspension for an additional month after the governor signed an emergency declaration to address rising fuel costs driven by the Iran war.
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May 14, 2026
NY Total Tax Collections In April Up $777M From Last Year
New York's general fund revenue in April was $777 million higher than during the same period last fiscal year, according to the state Department of Taxation and Finance.
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May 14, 2026
Md. Specifies Situs For Inheritance Tax, Repeals Exemption
Maryland established the location of intangible personal property for state inheritance tax purposes and repealed an exemption from the tax under legislation signed by Gov. Wes Moore.
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May 13, 2026
Hologic Tells NH Justices It's One Org.; State Pushes Back
New Hampshire's revenue department and Hologic sparred before the state's justices over whether a capital loss carryback can offset capital gains in a combined group, even if the loss and gain are generated by different group members, with the company arguing it and its entities are one organization.
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May 13, 2026
Pact Board OKs Tax Guidance For Delivery Cos., Code Sales
The Streamlined Sales Tax Governing Board approved a host of additions to the state tax simplification compact it oversees Wednesday, including guidance on tax rules for delivery network companies and codes that are redeemed for products or services.
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May 13, 2026
Colo. Panel Kills Corp. Decoupling Bill Under Veto Threat
Colorado legislation to decouple the state from four of last year's federal corporate tax changes was stalled by a Senate panel at the request of the bill's sponsor, who suggested that Gov. Jared Polis said he would veto the bill.
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May 13, 2026
Okla. Revenue Through April Beats Estimates By $393M
Oklahoma's general revenue collection from July through April outpaced forecasts by $393 million, according to the state's Office of Management and Enterprise Services.
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May 13, 2026
Wis. Gov. Signals Budget Compromise With No Tax On Tips
Wisconsin's governor said a bipartisan deal has been reached with Republican leaders in the Legislature on a budget deal that will include no state tax on tips and overtime pay, as well as some property tax relief.
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May 13, 2026
NC Tax Revenue Collection Through March Up $853M
North Carolina's general revenue from July through March exceeded the same period last fiscal year by $853 million, the Office of the State Controller reported.
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May 13, 2026
Minn. Bill Seeks Pharma Marketing Fed Deduction Add-Back
Minnesota would require pharmaceutical companies to add back their federally deducted business expenses arising from marketing spending under a bill introduced in the state Senate on Wednesday.
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May 13, 2026
Iowa Lawmakers OK Vote For Tax Hike Two-Thirds Approval
Iowa voters will decide whether to amend the state's constitution to require a two-thirds vote of approval by the state's General Assembly for individual or corporate income tax rate increases under a Senate joint resolution passed by state legislators and sent to the Secretary of State.
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May 12, 2026
Judge Won't Toss Boston Property Tax Retaliation Claims
Boston must face a proposed class action accusing the city of inflating the valuations of some properties after owners appealed their tax bills, a state court judge has ruled.
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May 12, 2026
Mamdani Pitches New York Budget With Tax On 2nd Homes
New York City Mayor Zohran Mamdani unveiled a budget plan Tuesday that seeks to tax high-value second homes in the city, a proposal that will require the approval of state lawmakers, who are locked in protracted talks on their own budget.
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May 12, 2026
Fla. Sales Tax Won't Be Affected By Penny Phaseout
Florida sales tax should be collected on the original sales price, not the price of cash transactions, rounded to the nearest nickel under a bill signed by Republican Gov. Ron DeSantis.
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May 12, 2026
Ohio Bank's Tax Break On Data Processing Denied By Board
An Ohio bank is liable for sales tax on financial data processing services it purchased, a state board affirmed, applying the true object test to the transactions as directed by the state Supreme Court.
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May 12, 2026
Ohio Revenue Through April Beats Estimate By $1B
Ohio's total revenue from July through April exceeded an estimate by $1 billion, according to the state Office of Budget and Management.
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May 12, 2026
Okla. House Overrides Veto Of Gambling Loss Cap Exclusion
Oklahoma's House of Representatives overrode the governor's veto of a bill that would exempt gambling losses from a cap on itemized deductions for state income tax purposes.
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May 12, 2026
Idaho Revenues Through April Up $179M From Forecasts
Idaho's general fund revenue from July through April exceeded estimates by $179 million, according to the state Division of Financial Management.
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May 12, 2026
Ky. Revenue Through April Rises $221M From Last Year
Kentucky's general fund revenue collection from July through April beat the total from the same period last fiscal year by $221 million, according to the state Department of Revenue.
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May 11, 2026
Minn. Justices Challenge County On Hilton Valuation Appeal
Minnesota's justices quizzed counsel for Hennepin County on Monday on whether its arguments for its preferred method for valuing a Hilton-branded Minneapolis hotel and convention center could be enough to overturn a state tax court decision that adopted the owner's approach.
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May 11, 2026
Georgia To Cut Income Tax Rate To 4.99%
Georgia will lower its income tax rate, increase standard deductions and provide temporary exclusions for tax on some overtime pay and cash tips under legislation signed Monday by Republican Gov. Brian Kemp.
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May 11, 2026
NC Justices Asked To Clarify Leandro School Funding Opinion
The school boards of several low-wealth North Carolina counties are asking the state Supreme Court to elucidate a recent ruling that invalidated nine years of developments in the public school funding case known as Leandro, contending the opinion suggests the court usurped power in its jurisdictional conclusions.
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May 11, 2026
Kansas Clarifies Transient Tax Application During World Cup
Kansas' adoption of a new definition of transient guests will affect who is subject to transient occupancy tax during the FIFA World Cup, the state Department of Revenue said in a notice.
Expert Analysis
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Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.
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The Law Firm Merger Diaries: Getting The Message Across
Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.
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Horizontal Stare Decisis Should Not Be Casually Discarded
Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.
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Food For Thought On Taxes, By The Bagful: SALT In Review
From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Commandments For Agentic AI Tools In The Legal Industry
Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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State, Federal Incentives Heat Up Geothermal Projects
Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.