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State & Local
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April 22, 2026
Minn. Senate Bill Seeks 100% Tax On Fraudulent Income
Funds obtained in Minnesota through fraudulent means would be subject to a 100% tax under legislation introduced Wednesday in the state Senate that would apply retroactively.
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April 22, 2026
Okla. Defines Entities Eligible For Development Tax Credits
Oklahoma defined entities that are eligible to receive income tax credits for capital contributions to qualified economic development and infrastructure projects under a bill signed by the governor.
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April 22, 2026
Mass. Tax Board Won't Drop $954,000 Home Valuation
A Massachusetts couple failed to convince the state Appellate Tax Board that their home was overvalued at $954,000, the board said, finding shortcomings on their analysis of nearby comparable properties.
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April 21, 2026
MTC Nearing Completion Of Yearslong Digital Tax Project
As a white paper from a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products nears completion, the group has chosen several key areas that states could focus on, an MTC official said Tuesday.
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April 21, 2026
Missouri Lawmakers Approve Income Tax Phaseout Proposal
Missouri lawmakers passed a proposed constitutional amendment Tuesday that, if approved by voters, would allow the Legislature to lower the state's income tax by broadening its sales and use tax regime, but they removed revenue triggers that could have been used to eliminate the tax.
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April 21, 2026
Mass. Auto Body Shop Owes Sales Tax, Board Says
A Massachusetts auto body shop that primarily served rental car companies was correctly assessed sales tax, a state board said in a decision released Tuesday while abating a penalty imposed against the taxpayer.
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April 21, 2026
Ariz. House OKs Making Tax Dept. Report New Stances
Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that would "adversely affect" taxpayers under legislation approved by the state House on Tuesday.
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April 21, 2026
Kansas Adjusts 2026 And 2027 Revenue Estimates
Kansas has lowered its estimate of general fund revenue for the 2026 fiscal year and slightly raised its estimate for 2027 to reflect effects of legislation passed this year, the state's Legislative Research Department said.
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April 21, 2026
Vt. General Revenues Through March Down $107M
Vermont's general fund revenue from July through March underperformed the same period last year by $107 million, according to the state Agency of Administration.
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April 21, 2026
Maine To Establish Independent Tax Appeals Office
Maine will establish an independent office of tax appeals in its Department of Administrative and Financial Services under a bill signed by the governor.
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April 21, 2026
Colo. Codifies Protection Of Organizations' Tax-Exempt Status
Colorado codified its practice of presuming an entity to be a charitable organization if it presents the appropriate determination letter from the Internal Revenue Service, under legislation signed by Gov. Jared Polis.
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April 20, 2026
COVID Not A 'Natural Disaster,' Wash. Panel Rules In Tax Case
A Washington state appeals court declined to revive a hotel trade group's class action seeking tax relief over the governor's COVID-19 emergency declaration in 2020, ruling Monday that the pandemic doesn't qualify as a "natural disaster" under state law.
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April 20, 2026
SC Justices Should Rehear Sales Tax Case, Amazon Says
South Carolina's highest court incorrectly interpreted the state's sales tax law when it ruled that Amazon was required to collect tax on goods that third-party merchants sold on its online platform before the Wayfair decision, the company argued as it urged to court to reconsider.
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April 20, 2026
Little-Known Gambling Tax Could Upend Boom In US Betting
After a record year for U.S. commercial gaming, a little-known tax on phantom income in last year's Republican reconciliation law has spurred bipartisan repeal efforts amid concerns it could alter betting behavior and drain state and local economies built on gambling-related tourism.
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April 20, 2026
Minn. Bill Would Allow Child Care Tax Credit For Employers
Minnesota would allow employers to claim an income tax credit for the cost of child care services provided to employees under a bill introduced in the state Senate on Monday.
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April 20, 2026
Ala. To Allow Tax Deduction For Overtime Pay
Alabama taxpayers will be able to claim a limited individual income tax deduction for qualified overtime compensation under a bill signed by the governor.
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April 20, 2026
Colo. Requiring Timely Payment Of Legacy Charitable Gifts
Colorado will require financial institutions holding benefits designated by deceased donors for charitable organizations to timely pay those funds under legislation signed into law by Gov. Jared Polis.
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April 20, 2026
Colo. House OKs Penalties For False Valuation Statements
Owners of nonresidential property in Colorado who willfully give certain false valuation information to assessors could face criminal penalties under legislation passed by the state House of Representatives.
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April 20, 2026
La. Solar Farms' Power Sales To Utilities Deemed Tax-Free
Wholesale sales of electricity from commercial solar farms in a Louisiana parish to utility companies are exempt from the locality's sales tax, the state attorney general said in an opinion.
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April 20, 2026
Ala. To Exclude Transaction Fees From Sales Tax Calculations
Alabama will exclude credit card transaction fees from the calculation of sales and use taxes under a bill signed by the governor.
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April 17, 2026
Ala. Curtails Property Tax Abatement For Big Data Centers
Alabama slashed a property tax abatement period for large data center projects under a bill signed by the governor.
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April 17, 2026
Tenn. Senate OKs Tax On International Money Transfers
Tennessee would impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill passed by the state Senate.
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April 17, 2026
Alabama To Suspend Sales Tax On Food
Alabama will suspend its state sales tax on food for a month following the recent enactment of a law, the state Department of Revenue said Friday.
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April 17, 2026
Colo. Senate OKs Scaled-Back Ballot Fiscal Info Plan
Colorado's voter information guide would indicate which government program areas' funding would be affected by ballot measures that boost state expenditures under legislation passed Friday by the state Senate that was reduced in scope from its original version.
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April 17, 2026
Taxation With Representation: Skadden, Stikeman Elliott
In this week's Taxation With Representation, Amazon.com Inc. buys satellite communications company Globalstar Inc., waste management company GFL Environmental Inc. acquires Secure Waste Infrastructure Corp., and Standard Life PLC buys the British subsidiary of Dutch insurer Aegon.
Expert Analysis
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.