State & Local

  • 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.

  • March 23, 2026

    Ind. Man Should Secure Homestead Deduction, Board Says

    An Indiana man who signed the deed of his property over to his former partner and moved to a new location should be allowed a homestead deduction for the new property, the state Board of Tax Review ruled. 

  • March 23, 2026

    Alaska Would Exempt New LNG Projects From Property Tax

    Alaska would exempt liquified natural gas projects in the state's northern region from state and local property taxes for the first years of their operation under a bill introduced in the state Senate.

  • March 23, 2026

    Democratic AGs Demand IEEPA Tariff Refund Legislation

    A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.

Expert Analysis

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    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.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    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.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    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.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    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.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    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.

  • A Wealth Of Wrong Steps: SALT In Review

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    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.

  • Why Appellees Should Write Their Answering Brief First

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    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.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    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.

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • Strategies For Merchants As Payment Processing Costs Rise

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    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.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    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.

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