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State & Local
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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.
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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.
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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.
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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.
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June 17, 2026
Kentucky AG Says Kalshi And Polymarket Offerings Are Illegal
Kentucky's attorney general on Wednesday lodged three lawsuits accusing prediction market platforms Kalshi and Polymarket, and online casino platform VGW, of violating the state's consumer protection and gambling laws by offering unlicensed sports wagering in the state, and running illegal and addictive sweepstakes casino websites.
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June 17, 2026
Tractor Supply Wrongly Shifted Income, SC Court Affirms
South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.
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June 17, 2026
DOJ's Pot Shift Leaves Key Questions For Cannabis Industry
The Trump administration's recent moves to relax federal restrictions on marijuana through the administrative process will have unclear ramifications for all industry players unless Congress steps in to rewrite cannabis law, attorneys heard Wednesday.
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June 17, 2026
The World's Biggest Data Center Market Is At A Crossroads
Public opposition has put Virginia's long-held status as a key hub for data center development in jeopardy, and the industry is likely to turn against the state if lawmakers decide to remove a much-loved tax break, according to a DLA Piper land-use partner.
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June 17, 2026
Mich. Court Says Rental Cap Affects Senior Care Home Value
The Michigan tax tribunal wrongly ruled that a senior care facility's low-income units shouldn't be considered when assessing the property, a state appeals court panel said, remanding the case back to determine its valuation considering the rental restrictions.
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June 17, 2026
Pa. Land Trust's Exemption Must Be Revisited, Court Rules
A Pennsylvania trial court must reconsider the charitable use of land owned by a trust under an analysis provided by the appellate Commonwealth Court and reevaluate whether the land is eligible for a charitable tax exemption, the appellate court ruled Wednesday.
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June 17, 2026
NY Offers Penalty, Interest Relief For Tax Decoupling Changes
New York taxpayers can receive penalty and interest relief if they file amended returns to reflect the state's recent decoupling from certain federal tax deductions, according to guidance from the state tax agency.
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June 17, 2026
Fla. Creates Special District With Power To Levy Property Tax
Florida established an independent special district in Hillsborough County that may impose taxes, including property taxes if approved by voters in a referendum, under a bill signed by Gov. Ron DeSantis.
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June 17, 2026
Tenn. Revenues Through May Rise $482M From Estimates
Tennessee's general fund revenue from July through May exceeded forecasts by $482 million, according to the state Department of Revenue.
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June 16, 2026
Illinois Adds Taxes On Digital Ads, Crypto, Prediction Markets
Illinois will tax digital advertising, social media platforms, cryptocurrency, prediction markets and more under a nearly $56 billion budget signed Tuesday by Democratic Gov. JB Pritzker.
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June 16, 2026
Va. Budget Deal Sets 2027 Launch For Retail Cannabis
Virginia's governor and lawmakers on Tuesday announced an agreement to tax and regulate the sale of adult-use cannabis with sales beginning in July 2027.
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June 16, 2026
Fla. Decouples From 2025 Fed. Law's Corporate Tax Breaks
Florida, citing what legislators identified as the negative revenue impacts of corporate tax breaks in last year's federal budget bill, will decouple from many of those breaks under legislation signed by Republican Gov. Ron DeSantis.
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June 16, 2026
Building's $108M Taxable Value Too High, Minn. Justices Told
A Minnesota office building was overvalued at $108 million, its owner told the state Supreme Court, challenging the state tax court's reconciliation of competing appraisers' conclusions and other matters.
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June 16, 2026
NY Tax Revenue Through May Grows By $1.15B
New York's tax collection in April and May exceeded the total from the same period last fiscal year by $1.15 billion, according to the state's tax department.
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June 16, 2026
NH Clarifies Biz Tax Return Extensions, Penalty Waivers
New Hampshire business enterprise taxpayers may receive extensions to file returns and may have penalties waived if they file a return within the extension window, according to amended regulations adopted by the state Department of Revenue Administration.
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June 16, 2026
Ill. Total Revenues Through May Exceed Estimate By $202M
Illinois total revenues from July through May beat forecasts by $202 million, according to a report released by the state Office of Management and Budget.
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June 16, 2026
Neb. Receipts Through May Trail Forecast By $178M
Nebraska's net receipts from July through May underperformed expectations by $178 million, according to a report by the state Department of Revenue.
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June 15, 2026
DC Court OKs $6M Tax Bill For Merger Property Transfer
The 2002 title transfer of a Washington, D.C., property resulting from the merger of a partnership and a limited liability company was subject to the district's real estate recordation and transfer taxes, an appeals court ruled, affirming a $6 million assessment.
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June 15, 2026
Hawaii Exempts Some From Cap On Green Energy Tax Credit
Hawaii will exempt certain projects finished in 2026 from a newly enacted cap on a renewable energy tax credit under an executive order issued by its governor.
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June 15, 2026
Ky. General Revenue Through May Rises $185M
Kentucky's general fund receipts from July through May outpaced the same period last fiscal year by $185 million, according to the state Department of Revenue.
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June 15, 2026
Va. Revenues Through May Up $1.8B From Last Year
Virginia's general fund revenue collected from July through May was $1.8 billion higher than the same period last year, according to the state Department of Taxation.
Expert Analysis
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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.
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.