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State & Local
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July 01, 2026
Ohio Justices Pan State's Tax Method For Perrigo Receipts
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted prices for which they were ultimately sold.
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July 01, 2026
Top State & Local Tax Cases Of 2026: Midyear Report
From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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July 01, 2026
NJ Curtails Biz Tax Breaks, Adds Employer Medicaid Fees
New Jersey will pare back several business tax breaks and impose fees on certain businesses with employees enrolled in the state's Medicaid program under a state budget and related legislation signed by the governor.
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July 01, 2026
NC Legislators OK Updated IRC Reference, Expensing Split
North Carolina would update a reference to the Internal Revenue Code in the state's tax law while splitting from the federal law's allowance of full first-year expensing for domestic research and experimental costs under a bill passed by state lawmakers and sent to the governor.
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July 01, 2026
Treasury Opens Opportunity Zone Designation Cycle
The U.S. Treasury Department opened the nomination process Wednesday for locations to be designated eligible for the revamped opportunity zone tax incentive, which the 2025 budget law made permanent and enhanced for rural communities.
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June 30, 2026
House Panel Eyes Curbs On Tax-Exempt Stadium Financing
Congress can strengthen the tax code to crack down on professional sports teams that leverage tax incentives to construct stadiums with taxpayer dollars, House Ways and Means Committee lawmakers and sports industry stakeholders said Tuesday.
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June 30, 2026
Calif. Will Lock In Biz Tax Credit Limit, Halve Min. Tax For LLCs
California will expand its sales and use tax base to include prewritten software, make permanent its business tax credit limit and halve the $800 minimum tax for limited liability companies, under the last budget that Gov. Gavin Newsom signed as the state's chief executive.
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June 30, 2026
Mass. Board Won't Drop Home Value For Flooding Claim
A two-family property in Massachusetts was correctly valued for tax purposes, the state Appellate Tax Board said in an opinion released Tuesday, rejecting the owner's argument that the land was prone to flooding and had no value.
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June 30, 2026
Ind. Casino's Out-Of-State Payments Not Taxable, Justices Say
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
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June 30, 2026
Mass. Homeowner Proved Property Overvaluation, Board Says
A Massachusetts property owner should have his home's value lowered after successfully proving it was overvalued by his town's board of assessors, the state Appellate Tax Board said in a ruling released Tuesday.
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June 30, 2026
Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'
A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to the practice of law, the Pennsylvania Supreme Court agreed Tuesday.
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June 30, 2026
Mass. Board Drops Home Value Over Restrictions, Flood Zone
A waterfront property in Massachusetts partially located in a resource conservation area and with land in a flood zone was overvalued for tax purposes, a state tax panel said in an opinion released Tuesday that lowered the valuation.
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June 30, 2026
Mass. Board Upholds $1.3M Home Valuation
Two Massachusetts homeowners failed to prove their property had been overvalued and resulted in a tax assessment that was higher than it should have been, the state Appellate Tax Board ruled.
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June 30, 2026
Mich. Revenue Through May Grows By $980M
Michigan's general fund revenue from October through May rose by $980 million from the same period last fiscal year, the state's budget office said in a report Tuesday.
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June 30, 2026
Mass. Justices OK $258K In Late Estate Tax Penalties, Interest
Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.
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June 30, 2026
Calif. Voters To Decide On Special Tax Two-Thirds Approval
California will ask voters to decide if the state should amend its constitution to prohibit local governments from imposing or increasing a special tax unless it's approved by an electorate's two-thirds vote under a resolution passed by state lawmakers.
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June 29, 2026
Va. Has Nation's First Electricity Tax On Data Centers
Virginia, the state with the country's largest number of data centers, enacted a budget Monday that includes a first-in-the-nation electricity tax on the centers.
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June 29, 2026
Former NJ AG Pushes To End Suit Over Tossed RICO Case
Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III squarely implicates the protections afforded to prosecutors.
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June 29, 2026
Cole Schotz Adds Tax Atty In Miami From Day Pitney
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
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June 29, 2026
Fla. Adjusts Property Tax Millage Rate Calculations
Florida will change the calculation of the maximum allowed for local property tax millage rates under a bill signed by Republican Gov. Ron DeSantis.
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June 29, 2026
Fla. Net Revenue Through May Beats Estimates By $586M
Florida's net revenue collection from July through May was $586 million above estimates, according to the state Office of Economic and Demographic Research.
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June 29, 2026
Del. Senate Bill Seeks Income Tax Subtraction For Overtime
Delaware would create a state personal income tax subtraction for qualified overtime compensation under a bill introduced in the state Senate.
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June 29, 2026
SC Revenue Through May Up $456M From Last Year
South Carolina's general fund revenue from July through May exceeded the same period last year by $456 million, according to the state Board of Economic Advisors.
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June 29, 2026
Ore. Court Says No Urban Zone Farm Tax Break After 25% Sale
The conveyance of a 25% undivided interest in a 36-acre Oregon property within an urban growth boundary constituted a sale disqualifying it from a tax break for farm properties, the state tax court ruled.
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June 29, 2026
Colo. Dept. Clarifies Wholesaler Tax Exemption Requirement
A Colorado wholesaler without a state-issued sales tax license may not use a Multistate Tax Commission certificate to claim exemptions to the taxes but may verify its eligibility for the exemption by other means, the state Department of Revenue said.
Expert Analysis
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.