State & Local

  • March 17, 2026

    NJ Revenue Through Feb. Up $880M, Treasury Says

    New Jersey's general fund revenue collection from July through February was $880 million ahead of last year's, according to a report by the state Department of the Treasury.

  • March 17, 2026

    Ore. Proposed Ballot Measure For Wealth Tax Advances

    Oregon would impose an annual 2% tax on individuals with at least $30 million in assets if voters approve a proposed initiative advanced by the state attorney general with certification of its ballot title and caption.

  • March 17, 2026

    NY Tax Revenues Through Feb. Rise By $8B

    New York's tax collection from April through February outpaced the total from the same period last fiscal year by $8 billion, according to the state's Department of Taxation and Finance.

  • March 17, 2026

    Minn. House Bill Seeks Sales Tax On Advertising Services

    Digital and nondigital advertising services in Minnesota would be subject to the state's sales tax, with services related to publishing and broadcasting excepted, under legislation introduced in the state House of Representatives.

  • March 17, 2026

    Minn. Legislation Seeks Tax On International Remittances

    Minnesota would impose a 1% tax on international remittance payments under legislation introduced Tuesday in the state Senate.

  • March 16, 2026

    OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.

    A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.

  • March 16, 2026

    MTC's Cookie Nexus Rule Could Face Legal Challenges

    Removing state income tax protection from placing of internet cookies on customers' computers is likely to be the provision spurring the most lawsuits from companies seeking to challenge the Multistate Tax Commission's updated position on a federal law's shield of state income taxes, an MTC official said Monday.

  • March 16, 2026

    New Int'l Tax Rules May Spur State Apportionment Arguments

    A major change in taxation of international income may present a bolstered argument for companies seeking alternative apportionment in states, tax professionals said Monday.

  • March 16, 2026

    NJ Tax Agency Looks To Sink Challenge To PL 86-272 Rules

    New Jersey regulations that outline when a company's internet activities exceed P.L. 86-272's tax protections account for modern business practices and are consistent with federal law, the state's tax agency argued in seeking to dismiss a trade group's challenge to the rules.

  • March 16, 2026

    SD Eliminates Ag Land Assessment, Tax Oversight Task Force

    South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.

  • March 16, 2026

    Mass. Board Lowers Tax Value Of Home With Pool

    A Massachusetts home with an enclosed pool was overvalued by a local assessor, a state board said in a ruling released Monday, largely agreeing with the homeowner's analysis of the assessments of similar properties.

  • March 16, 2026

    Tenn. Expands Property Tax Assessment Division's Duties

    Tennessee expanded the duties of the state comptroller's office's division of property assessments under a bill signed by the governor.

  • March 16, 2026

    Mass. Tax Valuation Cut For Seasonal Home With No Heat

    A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.

  • March 16, 2026

    Minn. Bill Seeks State Income Tax From Immigration Agents

    Minnesota would require state income tax filings from those participating in or supporting immigration enforcement in the state under legislation introduced Monday.

  • March 16, 2026

    Minn. Senate Bill Seeks $1M Estate Tax Exemption Boost

    Minnesota would increase its estate tax exemption from $3 million to $4 million for decedents dying after 2025 under legislation introduced Monday in the state Senate.

  • March 16, 2026

    Ga. Receipts Through Feb. Rise By $343M

    Georgia's general fund revenue collection from July through February grew by $343 million from the same period last fiscal year, according to the state Department of Revenue.

  • March 16, 2026

    Mass. Board Denies Estate's Deduction For Transfer From Heir

    Transfers amounting to $1.45 million into the account of a dying woman from one of her heirs were not loans that could be deducted from her estate's taxable value, a Massachusetts board said in a decision released Monday.

  • March 16, 2026

    Neb. General Revenues Through Feb. On Target, Dept. Says

    Nebraska's general fund receipts from July through February were in line with estimates, according to a report by the Department of Revenue.

  • March 16, 2026

    Ill. Revenue Through Feb. Beats Forecast By $427M

    Illinois' general revenue collection from July through February surpassed an estimate by $427 million, according to the state's Office of Management and Budget.

  • March 14, 2026

    Va. Lawmakers OK Legal, Taxed Marijuana Retail Sales

    Virginia lawmakers have given final approval to legislation that would tax and regulate the sale of adult-use cannabis, sending the bill to Democratic Gov. Abigail Spanberger, who is expected to sign it into law and bring to a close a half-decade of legal cannabis limbo for the state.

  • March 13, 2026

    Wash. Leg. Greenlights Bill To Undo 2025 Estate Tax Hike

    The Washington State Legislature passed a bill that would walk back estate tax rate increases approved by lawmakers last year for estates with taxable value of at least $1 million.

  • March 13, 2026

    States Seek To Block Trump's Latest 10% Tariff Order

    President Donald Trump's order imposing 10% tariffs on countries worldwide is unlawful because it conflicts with the international payments authority he immediately invoked to justify it, two dozen states argued Friday while asking the U.S. Court of International Trade to strike down or block the regime.

  • March 13, 2026

    Minn. Bill Seeks Tax Break For Data Center Electricity

    Minnesota would restore exemptions from sales tax on electricity for data centers that had applications to be built in before 2025 under a bill introduced in the state House of Representatives. 

  • March 13, 2026

    Minn. Sen. Panel Advances $400M Sales Tax Plan For Housing

    Minnesota would boost its sales tax rate by 0.375%, with the resulting $400 million raised annually committed to housing efforts, under a ballot measure proposed in legislation approved by the state Senate Health and Human Services Committee.

  • March 13, 2026

    Texas Justices Uphold Tax On NuStar's Shipped Fuel

    The Texas comptroller's office correctly sourced NuStar Energy's fuel sales and denied the company a $2.4 million franchise tax refund, the state's high court said Friday, upholding an appeals panel ruling.

Expert Analysis

  • 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.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

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