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State & Local
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July 28, 2026
Pa. Panel Narrows Test For Tax Exemption On Charities' Land
A Pennsylvania appeals court panel held Tuesday that the Salvation Army was wrongly denied a real estate tax exemption for an outdoor retreat by the organization, saying that the entire property was operated in keeping with the group's charitable mission.
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July 28, 2026
Texas Justices Urged To Affirm Pasture Land Values
The Texas Supreme Court should uphold the state comptroller's assessment values of pasture land, the comptroller argued, saying the high court should let lower court rulings stand finding that the local appraisal district failed to show why the value of the properties should be reduced.
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July 27, 2026
Clean-Energy Projects Face Scrutiny After Tax Credit Rush
Clean-energy developers' rush to start project construction in order to remain eligible for expiring tax credits has investors and buyers questioning whether their work actually qualifies, complicating efforts to meet future project completion deadlines.
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July 27, 2026
Smithfield Gets Mass. Tax Bill Cut Over Finnigan Calculation
Massachusetts' application of what is commonly known as a Finnigan adjustment to Smithfield Packaged Meats Corp.'s sales receipts indirectly taxed income in violation of federal law, a state board said in a decision released Monday, cutting a corporate tax bill for the company by about half.
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July 27, 2026
Mass. Board Rejects Homeowner's Effort To Cut Valuation
A Massachusetts homeowner's sales comparison analysis fell short of the proof needed to lower her property's tax valuation, the state's Appellate Tax Board said in a decision released Monday.
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July 27, 2026
Mass. Board Won't Lower $2.1M Property Value
A Massachusetts homeowner failed to lower the tax valuation of her $2.1 million home after the state tax board decided Monday that purported sewer issues and an easement didn't warrant a reduction in its assessment.
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July 27, 2026
Tax Pact Amnesty Program Nearing Adoption, MTC Rep Says
The Streamlined Sales Tax Governing Board appears on track to offer a sales tax amnesty program for remote sellers that will begin next year, a Multistate Tax Commission director said Monday.
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July 24, 2026
Ala. Court Upholds Denial Of Film Production Tax Breaks
The denial of Alabama tax incentives claimed by a film production was not subject to judicial review under the state's law on administrative procedures, a state appeals court said Friday, affirming the actions of the state's film office.
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July 24, 2026
Forced Labor Tariffs Are Another Illegal Global Regime, Cos. Say
President Donald Trump's latest tariff covering most imports to the U.S. is yet another instance of the president attempting to establish an illegal global tariff regime, a pair of companies told the U.S. Court of International Trade on Friday.
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July 24, 2026
States' Divergence On Federal Conformity Sows Uncertainty
A broad array of states declined this year to adhere to revenue-losing provisions in the 2025 federal tax law, leaving a patchwork of divergent rules that has created lingering uncertainty for businesses, individuals and states alike.
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July 24, 2026
Taxation With Representation: Kleinberg Kaplan, Baker Botts
In this week's Taxation With Representation, Brookfield Asset Management acquires Aypa Power from funds managed by Blackstone Energy Transition Partners, Brookfield and Canada Pension Plan Investment Board buy LXP Industrial Trust, and Novagold Resources Inc. and Paulson Advisers LLC agree to give Novagold full ownership of Donlin Gold LLC.
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July 24, 2026
Mich. To Offer Tax Credits For Affordable Housing Projects
Michigan will offer up to $42 million in annual tax credits for affordable housing developments under a package of bills the governor signed.
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July 24, 2026
Ind. Tax Dept. Says Co.'s Tobacco-Free Products Not Taxable
A company's smokeable products that don't contain tobacco or nicotine aren't subject to Indiana's tobacco or cigarette tax, the state's tax department said.
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July 24, 2026
Mass. To Vote On State Tax Revenue Limit Reduction
Massachusetts would change the way it calculates its annual revenue limit, potentially increasing the frequency and amount of taxpayer rebates, under a measure approved for the November ballot.
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July 23, 2026
Neb. Tax Dept. Ordered By Court To Rethink Apple's Tax Bill
The Nebraska Department of Revenue must find another apportionment method when determining Apple's corporate income tax liability because it improperly considered the company's foreign earnings to boost that tax bill, a state court ruled.
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July 23, 2026
Kate Hudson Activewear Customer Drops Tariff Refund Claim
A customer of Kate Hudson's activewear business Fabletics has dropped her claim for refunds of global tariffs she alleged the actress's company passed on to customers before the U.S. Supreme Court found them illegal.
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July 23, 2026
NY Panel Rejects Paychex Challenge To Apportionment Rules
Paychex can't proceed in state court with claims against New York tax rules that pertain to certain expense reimbursements to professional employer organizations, an appeals court ruled Thursday, saying it must exhaust its administrative remedies first.
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July 23, 2026
Sunoco Stuck With $2.6M NY Tax Bill On 3rd-Party Oil Sales
Sunoco can't include certain oil sales to third parties in calculations of its New York tax liabilities, a state appeals court said Thursday, ruling the transactions were part of inventory exchanges and upholding the state's denial of the company's $2.6 million refund claim.
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July 23, 2026
Texas Gov. Seeks Repeal Of Data Center Tax Breaks
Texas Gov. Greg Abbott will seek legislation to eliminate a sales tax exemption and other "outdated or unnecessary" incentives for data centers, he said Thursday.
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July 22, 2026
State Corp. Tax Revenue Cooling After Years Of Growth
State corporate income tax revenue is declining in a majority of states this year, signaling that collections are softening after having reached record highs following federal tax changes in 2017 and an infusion of federal aid to businesses during the COVID-19 pandemic.
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July 22, 2026
Mass. Court Affirms License Loss In Lotto Ticket Scheme
An intermediate appellate court in Massachusetts on Wednesday affirmed the permanent revocation of lottery sales licenses for two convenience store owners who allegedly played significant roles in a scheme to buy winning lottery tickets from customers seeking to avoid taxes or other obligations.
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July 22, 2026
Illinois Crypto Tax Unfairly Targets Traders, Suit Says
Illinois' new tax on cryptocurrency, the first in the nation, discriminates against those who trade in crypto and is illegal, a trade group argued in a complaint in a state court.
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July 22, 2026
Mo. Historic Tax Credits Aren't Earned Income, Court Affirms
Historic tax credits received for rehabilitating a Missouri building are not considered income subject to St. Louis' earned income tax, a state appeals court affirmed.
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July 22, 2026
Neb. Justices Say Airport's Fee Not Unconstitutional Tax
Nebraska justices said that a fee levied by the political subdivision managing Omaha's airport on a company that operates surface parking for the airport isn't an unconstitutional tax, reversing a lower court decision.
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July 22, 2026
Trump's Expiring Global Tariff Is Valid, US Tells Fed. Circ.
President Donald Trump's temporary global tariff is lawfully authorized under a statute allowing the executive branch to address serious balance-of-payment deficits, a term that can easily be construed to include the economic conditions referenced in the implementing order, the government told the Federal Circuit.
Expert Analysis
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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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.