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State & Local
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May 28, 2026
Tenn. Allows Property Tax Refund Installments As Credits
Tennessee authorized counties and municipalities to pay property tax refunds via installments applied as future credits if taxpayers agree to such arrangements under a bill signed by the governor.
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May 27, 2026
Colo. Group Says $66M Flood Bonds Needed TABOR Vote
A group of Boulder residents told a Colorado Court of Appeals panel Wednesday at oral arguments that the city's stormwater and flood management fees, which will be used in part to repay $66 million in bonds, are actually a tax under Colorado's Taxpayer's Bill of Rights, or TABOR.
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May 27, 2026
Hotel Co.'s Tax Protest Draws Icy Response From NY Panel
New York state appeals court justices sounded unsympathetic Wednesday to a hotel refurbishing company's arguments that the state tax agency incorrectly denied deductions when issuing $15 million in assessments that a tribunal found were based on the taxpayer's failure to provide complete information.
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May 27, 2026
IRS Asked To Quickly Release Fuel Credit Emissions Model
Energy companies and farm representatives urged the IRS on Wednesday to expedite the release of an updated greenhouse gas emissions model reflecting the 2025 budget law's changes, saying the guidance is needed to determine eligibility for and calculate the clean fuel production tax credit.
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May 27, 2026
DeSantis Calls Special Session For Property Tax Cuts
Florida lawmakers would phase out property taxes on primary residences under a ballot measure up for consideration next week in a special session called Wednesday by Gov. Ron DeSantis.
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May 27, 2026
NY Set To Levy NYC 2nd-Home Tax, Break From Fed. Tax Cuts
A tax would be imposed on high-value second homes in New York City under a budget bill passed Wednesday by New York state lawmakers that would also decouple the state and city tax codes from certain federal tax breaks for businesses.
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May 27, 2026
Del. Ups Annual Tax On Partnerships, Limited Liability Cos.
Delaware increased an annual tax imposed on partnerships, limited partnerships and limited liability companies under a bill signed by the governor.
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May 26, 2026
Signatures Filed To Put Colo. Road Funding Plan On Ballot
A proposed Colorado ballot measure to dedicate tax revenue to road projects has enough petition signatures to qualify for the November ballot, the initiative's backers said Tuesday while decrying state legislation to mitigate the measure's budget impacts.
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May 26, 2026
Importers Tell Justices Trump China Tariff Hikes Went Too Far
The U.S. Supreme Court's recent decision striking down President Donald Trump's emergency tariff regime should encourage the justices to consider and overrule lower courts' judgments upholding China tariffs and subsequent modifications made to them during his first term, importers said Tuesday.
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May 26, 2026
Mo. Gov. Moves Income Tax Phaseout Plan To August Ballot
Missouri's governor placed a proposed constitutional amendment that seeks to phase out the state's income tax and expand its sales tax base on the August primary ballot instead of the November ballot, saying lawmakers would benefit from additional time to draft legislation if voters approve the measure.
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May 26, 2026
SC Creates Credit For Renewable Gas Production Costs
South Carolina taxpayers can now claim an income tax credit for costs related to the production of renewable natural gas for commercial purposes under a bill signed by the governor.
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May 26, 2026
Minn. Court OKs Homestead Break For Pair With Guide Camp
A Minnesota couple with a seasonal resort and year-round home is entitled to full homestead credits for both, the state tax court said, calling the statutory distance limitation on application of that benefit ambiguous.
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May 26, 2026
Tenn. Creates International Money Transfer Tax
Tennessee will impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill signed by the governor.
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May 26, 2026
CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent
U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks, and since coming online last month it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.
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May 26, 2026
No Farm Tax Break For Property, Minn. Tax Court Affirms
The owner of a 35-acre property in Minnesota failed to show sufficient evidence that his use of the land met the threshold for an agricultural tax break, the state tax court affirmed.
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May 26, 2026
Arizona Clarifies 2024 Destroyed Property Tax-Valuation Law
Arizona will retroactively clarify its treatment of the tax valuation of destroyed property under newly signed legislation amending language in a 2024 measure that left questions in its application.
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May 22, 2026
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.
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May 22, 2026
Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other
Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.
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May 22, 2026
Tenn. Extends Retroactive Tax Break Window For Nonprofits
Tennessee extended the time frame for eligible nonprofit entities to retroactively apply a property tax exemption under a bill signed by the governor.
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May 22, 2026
Wis. Justices Turn Away Skechers' License Deal Tax Fight
Wisconsin's top court let stand a ruling that found Skechers USA lacked purpose — other than avoiding taxes — for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in the state.
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May 22, 2026
To Plug Budget Holes, Hawaii Ends Tax Credits
Hawaii will eliminate various tax credits, including two for renewable energy technologies, in an effort to make up for a revenue shortfall under a bill signed by the governor.
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May 22, 2026
NFL's Bears Bury Idea Of Putting New Stadium In Chicago
The National Football League's Chicago Bears said the team is no longer looking to build a new stadium in the city of Chicago as they weigh a move to either Arlington Heights, Illinois, or Hammond, Indiana.
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May 22, 2026
Cannabis Grower Challenges Colorado's Pot Tax Calculus
Colorado's marijuana regulator used an "unlawful" method for calculating average market rates of cannabis that resulted in inflated excise taxes being assessed against state-licensed operators, a proposed class action filed Thursday in Denver state court alleges.
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May 22, 2026
Eversheds Sutherland Tax Atty Moves To Greenberg Traurig
Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.
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May 22, 2026
Tenn. Allows Counties To Exempt Food From Local Tax Rate
Tennessee authorized counties that have a local sales tax to either levy a reduced rate on retail food sales or exempt them from the tax under a bill signed by the governor.
Expert Analysis
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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.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Revamped Opportunity Zones Can Aid Clean Energy Projects
The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.
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Sales And Use Tax Strategies For Renewables After OBBBA
With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.