State & Local

  • April 08, 2026

    Mass. Home's View Didn't Lower Property's Value, Board Says

    A Massachusetts home was properly valued by a local assessor at nearly $3.4 million despite recent neighboring construction that changed its lake view, the state Appellate Tax Board ruled.

  • April 08, 2026

    Minn. House Bill Seeks New Top Income Tax Rate

    Minnesota would establish a new top income tax rate of 10.85% under a bill introduced in the state House of Representatives.

  • April 08, 2026

    Ore. Court Says No Tax Break For Unincorporated Nonprofit

    An Oregon nonprofit education center was not eligible to receive a property tax exemption in tax years 2021-22 through 2025-26 because it wasn't officially incorporated as a nonprofit until recently, the state's tax court said.

  • April 08, 2026

    Neb. To Levy Excise Tax On Kratom Products

    Nebraska will impose an excise tax on retail sales of kratom products and eliminate a renewable energy tax credit under a bill signed by the governor.

  • April 08, 2026

    Minn. Senate Panel Weighs Digital Ad Tax, Sales Tax Rate Cut

    Minnesota legislation to cut the sales tax rate and impose the tax on digital advertising services would modernize the state's tax structure and raise needed revenue, supporters told a Senate panel Wednesday, while business groups attacked the plan. 

  • April 08, 2026

    Ky. Expands Counties' Power To Collect Late Property Taxes

    Kentucky bolstered counties' authority to enforce the collection of delinquent property taxes under a bill signed by the governor.

  • April 08, 2026

    Ala. Net Tax Collection Through March Up $133M

    Alabama's net tax revenue collection from October through March outpaced the total from the same period last fiscal year by $133 million, according to the state Department of Revenue.

  • April 08, 2026

    NH Total Receipts Through March Up $129M From Estimates

    New Hampshire's general fund revenue collection from July through March exceeded estimates by $129 million.

  • April 08, 2026

    Iowa Revenue Through March Falls $791M From Last Year

    Iowa's general fund revenue from July through March dropped $791 million from last year, according to the state Department of Management.

  • April 08, 2026

    Mass. Tax Board Upholds Couple's $4.9M Home Value

    A Massachusetts home on a 144-acre residential property was properly valued at $4.9 million, the state Appellate Tax Board ruled, after the owners failed to provide comparable properties to prove the value should be lowered.

  • April 07, 2026

    AT&T Owes Mo. Local Tax On Some Services, Panel Finds

    AT&T was obligated to pay gross receipts tax on its prepaid wireless services, but not on receipts from other sales, under the terms of a class action settlement agreement with Missouri cities, a state appeals panel said Tuesday.

  • April 07, 2026

    Calif. Couple Can't Claim Biz Loss For Home Office Damage

    A California couple is not entitled to an income tax deduction for business losses attributed to damage done by a contractor to their home, which includes a home office, the state Office of Tax Appeals ruled. 

  • April 07, 2026

    Wis. Creates Income Subtraction For Financial Theft Losses

    Wisconsin will permit a state income subtraction for losses from fraud that are allowed to be subtracted on the federal level under a bill signed by the governor. 

  • April 07, 2026

    Minn. Business Groups Decry House Bill For Wealth Tax

    Minnesota business leaders urged a House panel Tuesday to reject legislation for an annual tax on personal assets beyond $10 million, along with another bill to expand the state tax in investment income.

  • April 07, 2026

    Calif. OTA Backs Storm-Loss Tax Deferral On Property Sale

    A California couple is entitled to deferred taxation on capital gains under the Internal Revenue Code for the sale of a parcel of real property, the state Office of Tax Appeals said, overruling the California Franchise Tax Board.

  • April 07, 2026

    Ga. Lawmakers OK CPA Affidavits Instead Of Biz Tax Returns

    Georgia would allow businesses to provide affidavits of certified public accountants instead of tax returns for purposes of determining how much occupation tax should be imposed under a bill approved by state lawmakers and headed to Gov. Brian Kemp.

  • April 07, 2026

    Wis. Extends Sales And Use Tax Break To Contract Research

    Wisconsin expanded a sales and use tax exemption for equipment used in qualified research activities by extending it to eligible contract research services under a bill signed by the governor.

  • April 07, 2026

    Ark. Revenues Through March Beat Forecasts By $62M

    Arkansas' general fund revenue collection from July through March was $62 million better than expected, according to the state Department of Finance and Administration.

  • April 07, 2026

    Mass. Revenue Through March Beat Estimate By $653M

    Massachusetts' general fund revenue collection from July through March outpaced estimates by $653 million, according to a report by the state Department of Revenue.

  • April 07, 2026

    Miss. Revenues Through March $120M Over Estimate

    Mississippi's general fund revenue collection from July through March outpaced estimates by $120 million, according to the state Department of Revenue.

  • April 06, 2026

    Wash. Activist Seeks To Force Vote On 'Millionaire Tax'

    A conservative activist urged Washington's highest court to allow voters to weigh in on a newly enacted state income tax on earnings above $1 million, seeking to challenge the secretary of state's position that the new tax isn't eligible to be overturned through a citizen referendum.

  • April 06, 2026

    Mich. Justices Turn Down Disney's Escheat Timing Case

    The Michigan Supreme Court will not consider a request by Disney to review an appellate court ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property, the justices said.

  • April 06, 2026

    COST Urges Miss. Justices To Undo AT&T Valuation Ruling

    The Mississippi Supreme Court should strike down a trial court decision allowing a county assessor to appraise AT&T's and T-Mobile's broadband equipment using estimated values, the Council on State Taxation said, saying the ruling would create tax disparities.

  • April 06, 2026

    IRS Lays Out Opportunity Zone Nominating Guidelines

    The Internal Revenue Service released guidance Monday describing the nomination process and eligibility requirements for designated qualified opportunity zones and identifying a list of qualifying areas.

  • April 06, 2026

    Colo. Justices OK High-Earner Tax Ballot Plan

    A Colorado proposal to create a graduated income tax and raise rates on high earners, projected to bring in $2 billion annually, took a step closer to the November ballot as the state Supreme Court rejected efforts to block the measure.

Expert Analysis

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

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