State & Local
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September 18, 2026
IRS Floats Tax Return Form With Question About Citizenship
The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.
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September 17, 2026
NY Urges 2nd Circ. To Halt DOT Efforts Vs. Congestion Pricing
New York transportation agencies have urged the Second Circuit to shut down the Trump administration's continued efforts to eliminate congestion pricing, saying the federal government doesn't have free rein to renege on cooperative agreements without justification.
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September 17, 2026
Exonerated NJ Power Broker Sues Philly Inquirer For $100M
New Jersey power broker George E. Norcross III alleged in a $100 million defamation suit filed Thursday in Pennsylvania state court that the Garden State's failed racketeering case against him was built upon fabricated claims and notes that an editor at the Philadelphia Inquirer funneled to prosecutors.
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September 17, 2026
Colo. $2B Graduated Tax Proposal Faces Signature Challenge
A proposal to cut Colorado income tax rates for most earners, raise rates for high earners and raise $2 billion annually failed to gather the signatures needed to reach the state's November ballot, a lawsuit against state election officials charges.
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September 17, 2026
NY Builder Can't Project Sales Tax Refund On Audit, ALJ Says
A general contractor can't solely rely on information from a test period during an audit to substantiate a sales tax refund claim for the entire audit period, a New York administrative law judge said in a determination released Thursday.
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September 17, 2026
NJ August Revenue Collections Up $353M From Last Year
New Jersey's collections from its major revenue sources in August totaled $3.19 billion, representing an increase of $353.5 million, or 12.4%, from the same time period last year, according to a report from the state Department of Treasury.
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September 17, 2026
Minn. Homeowner Asks Justices To Undo Costs Order
A self-represented Minnesota homeowner's effort to throw out tax court order recovering a county's litigation costs in a property valuation dispute will go before the state Supreme Court, according to a writ of certiorari filed Thursday.
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September 17, 2026
NY Assembly Bill Would Raise Sales Tax Vendor Credit
New York would increase its maximum sales tax vendor credit for quarterly or annual filers under a bill filed in the state Assembly.
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September 16, 2026
MTC Clarifies Sourcing Of Partners' Guaranteed Payments
The Multistate Tax Commission group working on uniform rules for the state taxation of partnerships said Wednesday that it has revised its draft model act to clarify that certain payments to partners will be subject to the same sourcing rules as other items.
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September 16, 2026
Ohio Justices Send Fiserv Unit's Tax Fight Back To Board
The Ohio Supreme Court ordered a state tax board Wednesday to reexamine a Fiserv entity's claims that several of its services aren't subject to tax, saying the board conducted a thin evaluation of the dispute when it remanded the case to the state tax commissioner.
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September 16, 2026
Minn. Court Drops $22M From Wells Fargo Tower's Tax Value
A Wells Fargo office tower in Minneapolis was overvalued by $22 million by the local assessor, the Minnesota Tax Court said, looking at the sales prices of the building itself and applying calculations that it called for in a previous order.
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September 16, 2026
NJ Assembly Bill Would Create Annual Sales Tax Holiday
New Jersey would create an annual sales tax holiday during the third weekend in August under a bill introduced in the state Assembly.
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September 16, 2026
Ohio Board Says No Charitable Tax Break For Religious Org.
A religious institution's property used as administrative offices and leased to a healthcare entity doesn't qualify for a charitable-use tax exemption, the Ohio Board of Tax Appeals ruled Wednesday, upholding the state tax commissioner.
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September 15, 2026
Justices Asked To Resolve Cannabis Dormant Commerce Split
A California litigator's campaign of lawsuits alleging that state and local cannabis regulatory regimes violate the U.S. Constitution's dormant commerce clause has culminated in a petition for a writ of certiorari which appeared on the U.S. Supreme Court's docket Tuesday.
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September 15, 2026
Calif. Decouples Personal Tax From Business Expense Limit
California clarified that the state decouples from the federal business interest expense limitation under a section of the Internal Revenue Code for personal income tax purposes, under a bill signed by Gov. Gavin Newsom.
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September 15, 2026
Pa. Revises Consolidated Group Interest Deduction Guidance
Pennsylvania has walked back its previous guidance on the application of Internal Revenue Code Section 163(j)'s interest expense deduction to state corporate income taxpayers, the state Department of Revenue announced in a bulletin.
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September 15, 2026
Ohio Board Lowers Value Of Rental Homes Based On Income
The Ohio Board of Tax Appeals lowered the value of parcels with affordable housing after agreeing with the property owner's use of the income approach to value the residences.
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September 14, 2026
NY AG, CFTC Tussle Over Prediction Markets, Gambling Laws
The U.S. Commodity Futures Trading Commission on Monday asked a New York federal judge to find that the federal regulator has exclusive jurisdiction over prediction markets and put a stop to efforts by the state of New York to subject event contract providers such as Coinbase and Gemini to state gambling laws.
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September 14, 2026
Md. Seeks Review Of Court Ruling Scrapping Digital Ad Tax
Maryland's comptroller is appealing state tax court rulings that struck down the state's digital advertising tax, according to filings in state circuit court.
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September 14, 2026
Wis. Justices Decline To Review StubHub's $8.5M Tax Bill
The Wisconsin Supreme Court declined StubHub's petition for review of an appellate court decision that found the company liable for about $8.5 million in sales tax on tickets sold through its online platform.
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September 14, 2026
SF Vacancy Tax Barred By Calif. Law, Appeals Court Affirms
San Francisco's voter-approved tax on vacant residential units penalizes property owners for keeping those off the rental market and thus violates California law, a state appeals court panel ruled, upholding a trial court.
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September 14, 2026
Ohio August Tax Revenue Beats Projections By $29.3M
Ohio's general fund tax revenue collections in August exceeded projections by $29.3 million, or 1.1%, according to the Office of Management and Budget.
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September 14, 2026
Lawsuits Challenge New Ill. Taxes On Digital Ads, Social Media
Newly enacted taxes in Illinois on digital advertising and social media platforms violate federal law and the U.S. Constitution and should be struck down, an industry group charged in a pair of lawsuits in state court.
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September 11, 2026
Prediction Markets Ask Justices To Settle Sports Wager Split
Crypto.com on Friday became the third party to call on the U.S. Supreme Court to address the closely-watched circuit split on prediction market regulation, challenging a Ninth Circuit decision that allowed Nevada regulators to police certain sports event contracts since their "substance" appeared to be gambling.
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September 11, 2026
Prediction Markets' High Court Clash Looks More Imminent
The widespread clash over whether the regulation of prediction markets falls under federal or state jurisdiction was bound to land in the U.S. Supreme Court, and a new circuit split and urgent policy questions may force the justices' hands to take up the issue.
Expert Analysis
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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.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.