State & Local

  • June 01, 2026

    $2.6M Refund Denial Yields Confusion, Sunoco Tells NY Court

    A New York Tax Tribunal decision prohibiting Sunoco from including its oil sales to third parties intended as inventory exchanges when computing its business activity allocable to New York would result in confusion for other companies, the company told a state court Monday.

  • June 01, 2026

    Md. Tax Dept. To Study Blockchain Use For Property Disputes

    Maryland's Department of Assessments and Taxation will study the use of blockchain technology for verifying real property ownership and assess the technology's potential to help resolve certain property disputes under a bill signed by the governor.

  • June 01, 2026

    Md. Authorizes Tax Credits For Service Station Conversions

    Maryland authorized local governments to grant property tax credits for service stations that are converted to other uses under legislation signed by the governor.

  • June 01, 2026

    Justices Reject Fla.'s Challenge To Calif. Apportionment Rule

    The U.S. Supreme Court declined Monday to weigh Florida's claims that a special apportionment rule in California unconstitutionally discriminates against interstate commerce by penalizing corporations that operate outside California.

  • May 29, 2026

    Ohio Justices Reject School Boards' Tax Appeal Claims

    An Ohio law that bars school boards from appealing decisions involving valuations of properties they don't own or lease to the state Board of Tax Appeals doesn't allow them to bring those cases to county courts instead, the state Supreme Court ruled Friday.

  • May 29, 2026

    Md. Expands Urban Agriculture Property Tax Credit Eligibility

    Maryland loosened eligibility requirements for a local option property tax credit for urban agricultural activities under a bill signed by the governor.

  • May 29, 2026

    State & Local Tax Takeaways From May

    From a New York opinion on federal preemption of a state rule to an argument on income-producing activity in South Carolina and a New Hampshire dispute over capital loss carrybacks in a combined group, May was a busy month for state and local tax cases. Here, Law360 looks at these and other highlights from the past month.

  • May 29, 2026

    Md. To Study Potential Tax Break For Farm Electricity

    Maryland directed its comptroller to study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under a bill signed by the governor.

  • May 29, 2026

    La. Panel Tosses Phillips 66's Late Appraisal In Valuation Fight

    A Phillips 66 oil refinery can't submit an appraisal that it received in its protest of a $1.72 billion valuation of its property because the company didn't order the appraisal before the deadline to lodge its complaint, a Louisiana appeals court ruled.

  • May 29, 2026

    Pa. Temporarily Drops Business Income Rule Proposal

    A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has been rescinded after years of concerns raised by stakeholders.

  • May 29, 2026

    Taxation With Representation: Latham, White & Case, Vischer

    In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.

  • May 29, 2026

    NY Tribunal Remands Fight Over Interest In Co.'s Tax Protest

    A New York tribunal remanded a dispute over how sales tax overpayments from two market research firms should affect interest in their tax refund claims, saying an administrative law judge needs to examine the issue further.

  • May 29, 2026

    Hawaii Conforms To Fed. Tax Law For Income, Estate Taxes

    Hawaii conformed its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill signed by the governor.

  • May 28, 2026

    Ohio Governor Pauses Data Center Tax Breaks

    Ohio became the most recent state to signal the growing unease in giving tax breaks to data centers as Gov. Mike DeWine said he directed the state tax credit authority to pause consideration of any new exemption requests.

  • May 28, 2026

    Philly Hotel Tax Proposal Reduced In Tentative Agreement

    Philadelphia would increase its hotel tax rate by six-tenths of a percentage point, down from the originally proposed 2-percentage-point increase in the city's budget proposal, after a tentative agreement was reached between the mayor and stakeholders.

  • May 28, 2026

    Minn. Adds Property Tax Break, Adopts Federal Changes

    Minnesota will conform with recent federal corporate tax changes, extend its workaround of the cap on deductions for state and local tax payments and provide property and vehicle tax breaks under an omnibus bill signed by Gov. Tim Walz.

  • May 28, 2026

    Colo. Extends Childcare Contribution Income Tax Credit

    Colorado is extending its income tax credit for childcare contributions by 10 years under legislation signed Thursday by Gov. Jared Polis.

  • May 28, 2026

    Tenn. Allows Property Tax Refund Installments As Credits

    Tennessee authorized counties and municipalities to pay property tax refunds via installments applied as future credits if taxpayers agree to such arrangements under a bill signed by the governor.

  • May 27, 2026

    Colo. Group Says $66M Flood Bonds Needed TABOR Vote

    A group of Boulder residents told a Colorado Court of Appeals panel Wednesday at oral arguments that the city's stormwater and flood management fees, which will be used in part to repay $66 million in bonds, are actually a tax under Colorado's Taxpayer's Bill of Rights, or TABOR.

  • May 27, 2026

    Hotel Co.'s Tax Protest Draws Icy Response From NY Panel

    New York state appeals court justices sounded unsympathetic Wednesday to a hotel refurbishing company's arguments that the state tax agency incorrectly denied deductions when issuing $15 million in assessments that a tribunal found were based on the taxpayer's failure to provide complete information.

  • May 27, 2026

    IRS Asked To Quickly Release Fuel Credit Emissions Model

    Energy companies and farm representatives urged the IRS on Wednesday to expedite the release of an updated greenhouse gas emissions model reflecting the 2025 budget law's changes, saying the guidance is needed to determine eligibility for and calculate the clean fuel production tax credit.

  • May 27, 2026

    DeSantis Calls Special Session For Property Tax Cuts

    Florida lawmakers would phase out property taxes on primary residences under a ballot measure up for consideration next week in a special session called Wednesday by Gov. Ron DeSantis.

  • May 27, 2026

    NY Set To Levy NYC 2nd-Home Tax, Break From Fed. Tax Cuts

    A tax would be imposed on high-value second homes in New York City under a budget bill passed Wednesday by New York state lawmakers that would also decouple the state and city tax codes from certain federal tax breaks for businesses.

  • May 27, 2026

    Del. Ups Annual Tax On Partnerships, Limited Liability Cos.

    Delaware increased an annual tax imposed on partnerships, limited partnerships and limited liability companies under a bill signed by the governor.

  • May 26, 2026

    Signatures Filed To Put Colo. Road Funding Plan On Ballot

    A proposed Colorado ballot measure to dedicate tax revenue to road projects has enough petition signatures to qualify for the November ballot, the initiative's backers said Tuesday while decrying state legislation to mitigate the measure's budget impacts.

Expert Analysis

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • A Decidedly Un-Federalist Thing To Do: SALT In Review

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    From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • 3 Key Ohio Financial Services Developments From 2025

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    Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • That Fellow Behind The Tree: SALT In Review

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    From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

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