State & Local

  • January 07, 2026

    Ind. Bill Would Modify County, City Tax Rates

    Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced. 

  • January 07, 2026

    Ohio Board Voids Use Tax On Asphalt Co.'s Gas, Equipment

    A company that processes refinery waste and asphalt into products that meet specifications for its customers qualifies for a manufacturing tax exemption on natural gas and materials it purchased for its operations, the Ohio Board of Tax Appeals ruled.

  • January 07, 2026

    NH House Bill Seeks Tax On Nonprimary Residences

    New Hampshire would tax the assessed values of residences that aren't used as primary dwellings under a bill introduced Wednesday in the state House of Representatives.

  • January 07, 2026

    Ala. Net Tax Collections Through December Up $15M

    Alabama's net tax collection from October through December was $15 million higher than the same period the previous year, according to the state Department of Revenue in a report released Wednesday.  

  • January 07, 2026

    Ind. Bill Seeks Uniform Assessments Regardless Of Owner

    Indiana would require that all tangible property and agricultural land be assessed in a uniform manner regardless of the owner under a bill introduced in the state House of Representatives.

  • January 07, 2026

    Ind. Bill Would Provide Income Tax Credits For Child Care

    Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.

  • January 06, 2026

    Tax Groups Push Supreme Court On California Tax Rule

    A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.

  • January 06, 2026

    NJ Bill Aims To Earmark $2.5B In Development Tax Credits

    New Jersey would earmark $2.5 billion in economic development tax credits, with up to $300 million designated for sports and entertainment projects, as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Calif. Couple Owes Tax Avoidance Penalties, OTA Says

    A California couple was properly assessed tax avoidance penalties, despite the wife's arguments that she was unaware that her husband made certain transactions, the state Office of Tax Appeals ruled. 

  • January 06, 2026

    Calif. Company Ineligible For Charitable Exemption, OTA Says

    A California company failed to prove it was improperly denied its charitable tax-exempt status by the state Franchise Tax Board, the California Office of Tax Appeals ruled. 

  • January 06, 2026

    Texas Revenues Through Jan. Slightly Lower Than Last Year

    Texas' general fund revenue collection from September through December dropped 0.35% from the same time frame last year, according to a report released by the state comptroller's office.

  • January 06, 2026

    W.Va. Revenue Beats Forecast By $128M Through December

    West Virginia collected $128 million more than expected in general fund revenue from July through December, according to the state's budget office.

  • January 06, 2026

    NJ Bill Would Modify Qualified Costs For Film Tax Credits

    New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Iowa General Revenue Collection Through Dec. Down $662M

    Iowa's general fund revenue collection from July through December lagged behind the same period last year by $662 million, according to the state Department of Management.

  • January 06, 2026

    Paul Hastings Adds Ex-Cravath Tax Pro To Growing M&A Team

    After adding 20 partners to its mergers and acquisitions platform over the past two years, Paul Hastings LLP announced on Tuesday that it has hired a former Cravath Swaine & Moore LLP partner who advises on the tax elements of mergers and acquisitions.

  • January 05, 2026

    Calif. OTA Upholds Tax on Tribal Gaming Income

    Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.

  • January 05, 2026

    Calif. OTA Says Business Must Pay Minimum State Tax

    A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.

  • January 05, 2026

    CSX Prevails In Challenge To Ohio Receipts Sourcing Method

    Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.

  • January 05, 2026

    Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes

    Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.

  • January 05, 2026

    Mass. Committee Advances Bill To Study Vehicle Mileage Tax

    Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.

  • January 05, 2026

    Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules

    A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.

  • January 05, 2026

    Gibson Dunn Adds Sidley Tax Pro In Silicon Valley

    Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.

  • January 05, 2026

    Wis. Senate Bill Would Exempt Movie Projectors From Tax

    Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.

  • January 05, 2026

    Ariz. Bill Would Nix Tax Break For New Data Centers

    New data centers in Arizona would have only through the end of this year to seek a state sales tax break under legislation proposed in the state House of Representatives.

  • January 05, 2026

    Ind. House Bill Floats Transfer Tax On Real Estate Investment

    Indiana would establish a transfer tax on entities that manage funds pooled from investors in single-family residences under a bill introduced Monday in the state House of Representatives.

Expert Analysis

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

  • Promoting Diversity In The Selection Of ADR Neutrals

    Excerpt from Practical Guidance
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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

  • Considering Chevron's End Through A State Tax Lens

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    States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.

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