State & Local

  • September 25, 2026

    State Tax Agency Can Adjust Income Without IRS, Va. Says

    The Virginia Department of Taxation has clear statutory authority to examine and adjust federal adjusted gross income and deductions when evidence shows inconsistency with the Internal Revenue Code, independent of any action by the Internal Revenue Service, the state tax commissioner said.

  • September 25, 2026

    Va. County Can Tax Brewery's Tasting Room Sales

    Wholesale sales at a brewery, as the place of manufacture, are exempt from a county tax, but retail tasting room sales are not, Virginia's tax commissioner said.

  • September 25, 2026

    IRS Compliance Takes Up $387B Worth Of Time, Group Says

    Americans are estimated to spend almost 6.9 billion hours complying with Internal Revenue Service filing and reporting requirements in 2026, representing roughly $387 billion in potential lost productivity to the U.S. economy, the Tax Foundation said in a report released Friday.

  • September 25, 2026

    Taxation With Representation: Kirkland, Latham, McDermott

    In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.

  • September 25, 2026

    Ala. DOR Announces Exemptions For Agricultural Energy Use

    Alabama will exempt utilities from utility gross receipts tax for some agricultural uses for three years, the state Department of Revenue reminded taxpayers. 

  • September 25, 2026

    SC Revenue Through August Grows By $226M

    South Carolina's general revenue collected in July and August was $226 million higher than the amount collected in the same period last fiscal year, according to the state's Revenue and Fiscal Affairs Office.

  • September 24, 2026

    Emergency Election For Calif. Tax Is Valid, Panel Affirms

    A California county lawfully used a rarely tested constitutional measure to put a sales tax question on an early ballot after the county said it needed to do so because of a fiscal emergency, a state appellate panel affirmed.

  • September 24, 2026

    La. Appellate Court Affirms Museum's Tax Exemption

    A Louisiana hotel operated by a nonprofit World War II museum is exempt from property taxes because its profits don't benefit a private shareholder, the state Appellate Court affirmed on remand. 

  • September 24, 2026

    NY High Court Declines To Review Temp Firm's $1M Tax Bill

    A company that helps businesses hire and manage temporary workers is stuck with a roughly $1 million New York tax assessment on sales of software sold to execute its services, as the state high court declined to hear its protest against the tax Thursday.

  • September 24, 2026

    Ind. Tax Court Rules Nestle Facility Accurately Assessed

    A Nestle facility in Indiana was correctly assessed from 2018 through 2023 at roughly $50 million, the state tax court said, rejecting the company's claim that the state tax board failed to properly consider its own appraisal.

  • September 24, 2026

    Pa. Commission Directs Dept. To Clarify Sourcing Reg

    Pennsylvania's Independent Regulatory Review Commission directed the state Department of Revenue to clarify its new proposed sourcing rule, identifying in comments a number of topics it believed needed more consideration.

  • September 24, 2026

    NY Accuses Polymarket Of Illegal Gambling Operation

    New York sued Polymarket on Thursday alleging it runs an illegal gambling operation in the state through its sports prediction markets, the same day that Polymarket lodged its own suit accusing the state of intruding into the federal government's regulatory authority over derivatives trading.

  • September 24, 2026

    Minn. Court Denies Tax Valuation Cut For Restaurant

    A Minnesota court rejected a restaurant owner's claim that his property was overvalued for tax purposes, finding that his comparison of nearby property values contained assessment information rather than sales information that could have been evidence of market value.

  • September 23, 2026

    Overseas Income Regs May Cause M&A Headaches

    Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.

  • September 23, 2026

    Md. Governor Calls For Ending Data Centers' Tax Exemption

    Maryland's governor became the latest state executive Wednesday to back off giving tax breaks to data centers, a development becoming increasingly common as the midterm elections draw near.

  • September 23, 2026

    DC Pied-à-Terre Tax Plan Targets Pricey Second Homes

    Washington, D.C., would impose additional property tax on homes worth about $2.6 million or more that are not rented out or used as primary residences under legislation before the district council.

  • September 23, 2026

    Ore. Airplane Hangar Tax Valuation Upheld By Court

    The owner of an Oregon airplane hangar failed to show that a local assessor and tax appeals board overvalued it or that it should be divided into two taxable parcels, the state tax court ruled.

  • September 23, 2026

    Ariz. Revenues Through Aug. Up $37M From Estimate

    Arizona's general fund revenue collection in July and August exceeded forecasts by $37 million, according to the state Joint Legislative Budget Committee.

  • September 23, 2026

    Mass. Board Slashes Office Buildings' Tax Values

    Two office properties in Massachusetts were overvalued in each of two tax years, the state's Appellate Tax Board said, agreeing with significant parts of the owner's income capitalization analyses of the values.

  • September 23, 2026

    Ore. Tax Court Won't Nix Appeal Over Complaint Filing Error

    An Oregon property tax owner can proceed with their assessment appeal and file a corrected complaint after their original complaint contained the wrong tax account number, the state Tax Court ruled.

  • September 23, 2026

    Nuisance Arose Too Late For Tax Value Cut, Mass. Board Says

    Massachusetts homeowners' argument that a nuisance trailer parked near their property should reduce its tax valuation was rejected by a state board, which found the problem arose after the assessment date at issue.

  • September 23, 2026

    American Airlines Defends Tax Win On Fees To Texas Justices

    American Airlines urged the Texas Supreme Court to decline review of a lower court ruling that held the state wrongly assessed franchise tax on baggage fee revenue because a federal statute bars taxation of air transportation receipts.

  • September 22, 2026

    IRS Requests Comments On Proposed Opportunity Zone Regs

    The Internal Revenue Service on Tuesday requested comments on the implementation of the federal opportunity zone program, including whether additional guidance is needed to address issues related to opportunity fund investment.

  • September 22, 2026

    Wash. Appeals Court Revives Colo. Tax Payment Dispute

    Whether intercompany payments count as profit, royalties or taxable management fees is a disputed question of fact, a Washington state appellate panel said Tuesday, ordering back to a trial court a dispute over whether a Colorado company and its affiliates owe Washington's business and occupation tax.

  • September 22, 2026

    Calif. Adds Post-Shooting Film Tax Credit, Fixes Studio Credit

    California will create a tax credit for post-production work and adjust a law that lawmakers said accidentally restricted how studios could use credits under two bills signed by Gov. Gavin Newsom.

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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