State & Local

  • August 25, 2026

    Mastercard Says Pa. Sourcing Reg Would Subvert Uniformity

    A proposed regulation from the Pennsylvania Department of Revenue would create a lack of uniformity between credit card companies and others regarding the sourcing of receipts, Mastercard told the department in comments on the regulation.

  • August 25, 2026

    Calif. Tax Board Clarifies Overpayment, Overcollection

    An overpayment occurs when a resident or business pays more than their true tax liability, and an overcollection occurs when the tax agency collects more than is due because of a mechanical or clerical error, the California Franchise Tax Board said Tuesday.

  • August 25, 2026

    Mo. Medical Co. Denied Tax Breaks Over Bonus Policy

    A nonprofit operator of medical clinics is ineligible for a charitable tax exemption for a host of its properties in three Missouri counties because bonuses for some of its leadership employees are tied to the organization's net earnings, the state Tax Commission ruled.

  • August 25, 2026

    ND Revenues Through June Lag Forecast By $44M

    North Dakota's general revenues through June was $44 million lower than expected, according to the state Legislative Council in a report released Tuesday.

  • August 25, 2026

    Nevada Sales Tax Revenue Through Fiscal Year Up $572M

    Nevada's sales and business tax collection from July 2025 through June exceeded the previous fiscal year by $572 million, but revenue from its excise taxes fell, according to the state Department of Taxation.

  • August 24, 2026

    Reporting Prediction Market Wins A Safe Bet Amid IRS Silence

    The IRS has yet to clarify how it will treat money people pocket from trading event contracts on prediction market platforms, but specialists urge against taking the agency's silence as an excuse to omit wins and losses from returns.

  • August 24, 2026

    Opportunity Zone Changes May Lessen Challenges, GAO Says

    Changes to the federal opportunity zone program, including broader reporting requirements, may mitigate some of the challenges state officials have encountered with the initial program, the Government Accountability Office said in a report Monday.

  • August 24, 2026

    OptumRx Seeks Quick Win In Apportionment Fight With Fla.

    Florida's tax agency incorrectly excluded rebates for drugmakers from the sales factor of OptumRx, and the company's pharmacy benefit management services can't be sourced to Florida because they took place elsewhere, OptumRx told a trial court.

  • August 24, 2026

    Childcare Center Late To Claim Tax Break, Minn. Justices Told

    A Minnesota childcare center failed to meet the statutory deadline for seeking a property tax exemption and was not entitled to judicial review of the tax break's denial, a county told the state Supreme Court, urging it to reverse a state tax court decision.

  • August 24, 2026

    No Refund Despite State Having Info, Ore. Tax Court Says

    An Oregon taxpayer was too late in seeking an income tax refund, the state tax court said, rejecting her argument that the state Revenue Department should have notified her that it had received the relevant withholding and that her return had not been filed.

  • August 24, 2026

    Mich. Panel Says More Proof Needed For Hospital's Tax Break

    A Michigan hospital and its parent nonprofit need to provide more information to substantiate that an entire commercial building used by both entities qualifies for a property tax exemption for charitable institutions, the state Court of Appeals ruled, reversing a tribunal's decision to award the exemption.

  • August 24, 2026

    Miss. Justices Say Business Tax Bills Mailed, Appeal Untimely

    Mississippi's Supreme Court said that two companies did not prove that the state Department of Revenue failed to mail sales and income tax assessments against them and that their appeal was ultimately untimely.

  • August 24, 2026

    Hawaii To Allow Tax Filing Relief After Hurricane

    Hawaii will allow taxpayers to request a filing and payment extension if they were impacted by a hurricane this month, the state Department of Taxation said.

  • August 24, 2026

    Utah Tax Collection Rises $596M From Prior Year

    Utah's tax collection from July 2025 through June topped the total from the prior fiscal year by $596 million, according to the state's Tax Commission.

  • August 21, 2026

    NJ Medicaid Fee Law Barred By ERISA, Trade Groups Argue

    A coalition of restaurant, retail and hotel industry groups has urged a New Jersey federal court to strike down a state law requiring businesses to pay a fine when their employees are enrolled in the state Medicaid program, arguing the statute conflicts with federal benefits law.

  • August 21, 2026

    Colo. Voters To Decide In November On Income Tax Rate Cap

    Colorado voters will decide whether to cap the state income tax rate at its current level under a measure approved for the November ballot by state election officials that could conflict with a proposal for a graduated tax system with rate hikes for high earners.

  • August 21, 2026

    Minn. Man Owes Assessed Gambling-Based AMT, Court Says

    A Minnesota contractor who made a significant income from gambling was subject to the state's alternative minimum tax in 2019 and 2021, the Minnesota Tax Court ruled, despite the man's protests that the tax is unconstitutional.

  • August 21, 2026

    Pa. Revenues In Fiscal Year 2026 $1.14B Ahead Of Forecast

    Pennsylvania's general fund revenue collection from July 2025 through June outpaced estimates by $1.14 billion, according to the state Department of Revenue.

  • August 21, 2026

    Ill. Offers Tax Relief In Counties Affected By Severe Weather

    Illinois is offering penalty and interest relief to individuals and businesses in 15 counties who are having difficulty paying and filing their taxes due to severe weather in July and August, the state Department of Revenue announced. 

  • August 21, 2026

    Ariz. Revenue In July Beats Forecast by $47M

    Arizona's general fund revenue collection in July outpaced budget estimates by $47 million, according to the state Joint Legislative Budget Committee.

  • August 21, 2026

    Taxation With Representation: Fenwick, Hengeler Mueller

    In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.

  • August 20, 2026

    Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes

    Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.

  • August 20, 2026

    RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes

    Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.

  • August 20, 2026

    NYC Cuts Unincorporated Business Tax Credit For Millionaires

    New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.

  • August 20, 2026

    Texas Comptroller Sets Plan To Overhaul Tax Regime

    Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.

Expert Analysis

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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