State & Local

  • March 26, 2026

    Va. Tax Commissioner Denies Unsubstantiated Biz Expenses

    Virginia taxpayers failed to substantiate certain business expenses they claimed, the state tax commissioner found, rejecting their use of invoices as evidence of payments.

  • March 26, 2026

    NY ALJ Says Goodwill In Co.'s Sale Was Investment Income

    Shareholders of a digital media service marketing business were required to make mandatory New York S corporation elections when they sold their business because goodwill from the sale constituted investment income, a New York administrative law judge said in a determination released Thursday.

  • March 26, 2026

    No Addback For Biz's Intercompany Interest, Va. Ruling Says

    A company subsidiary in Virginia was not required to add back the interest expenses on certain intercompany loans, the state tax commissioner said in a letter ruling released Thursday, because the transactions had a valid business purpose other than tax avoidance.

  • March 26, 2026

    Mich. Justices Revive Firm's Tax Cap Fight Over New Roof

    The Michigan Supreme Court revived a law firm's claims that a new roof for its office building wasn't an addition that allowed the property's taxable value increase to exceed a 5% cap, remanding the case for further examination of the firm's constitutional arguments.

  • March 26, 2026

    Utah Cuts Income Tax Rates, Corp. Franchise Tax Rate

    Utah will cut its corporate and individual income tax rates and corporate franchise tax rate under a bill signed by the governor.

  • March 26, 2026

    Utah Eliminates Tax-Paid-To-Other-State Credit Review Rule

    Utah eliminated a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill signed by the governor.

  • March 26, 2026

    Ore. Industrial Property Value Cut By Tax Court

    An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.

  • March 26, 2026

    Minn. House Bill Seeks Tax On Assets Above $10M

    Minnesota would impose an annual wealth tax of 1% of individuals' assets above $10 million under legislation introduced in the state House.

  • March 25, 2026

    Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case

    A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.

  • March 25, 2026

    Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups

    Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.

  • March 25, 2026

    NH Announces $104M In Revenue From Tax Amnesty Program

    New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.

  • March 25, 2026

    Utah Expands Unrelated Biz Income Definition For Corp. Tax

    Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.

  • March 25, 2026

    Idaho Expands Retail Developer Sales Tax Rebate

    Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.

  • March 24, 2026

    MTC Airline Reg Updates Draw No Comments At Hearing

    A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.

  • March 24, 2026

    NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit

    New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.

  • March 24, 2026

    Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans

    Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.

  • March 24, 2026

    Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says

    A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.

  • March 24, 2026

    Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule

    A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.

  • March 24, 2026

    Wis. Bill Would Create New Individual, Corp. Tax Rate

    Wisconsin would create a new top income bracket for individuals and corporations under a bill introduced in the state Assembly.

  • March 24, 2026

    Ariz. Revenue Lags Behind Forecast By $41M

    Arizona's general revenue collection from July through February underperformed expectations by $41 million, according to a state budget committee.

  • March 24, 2026

    Idaho Allows Estimated Payments For Audited Pass-Throughs

    Idaho established a process for partnerships, S corporations and other pass-through entities that are subject to a federal tax audit to make estimated payments to the state's tax commission under a bill signed by the governor.

  • March 24, 2026

    Tax Agencies Using AI Mainly To Flag Fraud, OECD Says

    Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.

  • March 23, 2026

    Wash. OKs Cash Transaction Rounding Rules As Penny Fades

    Washington adopted a law on Monday allowing cash retail transactions to be rounded to the nearest nickel increment, providing clarity for Evergreen State merchants in the wake of the federal government's decision to stop making pennies last year.

  • March 23, 2026

    Ga. Updates Federal Tax Conformity, Provides Refunds

    Georgia will update its conformity to the Internal Revenue Code, offer income tax exemptions for overtime and tips and provide a one-time tax refund of up to $500 per household under bills signed by Republican Gov. Brian Kemp.

  • March 23, 2026

    La. Senate Panel OKs Extending Tax Protest Deadlines

    Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill advanced Monday by the state Senate Revenue and Fiscal Affairs Committee.

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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