State & Local
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March 12, 2026
May Vote On $4B Oregon Transit Plan Gets Court's OK
An Oregon judge rejected an effort to prevent the state from moving a referendum on most of a $4 billion transportation funding package from November to May, saying lawmakers had authority under the state constitution to make the change.
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March 12, 2026
Microsoft, Michigan Settle Cost-Share Receipts Tax Fight
Microsoft and Michigan reached a settlement over the company's challenge to the state's tax treatment of its cost-sharing agreement receipts with foreign affiliates, according to a dismissal order entered Thursday by the state's Tax Tribunal.
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March 12, 2026
Congestion Pricing Fight In 2nd Circ. Turns On Jurisdiction
The Second Circuit asked Thursday whether New York City congestion pricing is a tax or a toll, with one judge suggesting that a challenge to the program from two Empire State counties could land in state court if it's deemed a tax.
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March 12, 2026
Ky. Revenue Through Feb. Drops By $111M
Kentucky's general fund revenue collection from July through February lagged $111 million behind the total from the same period last fiscal year, according to the state's budget director.
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March 12, 2026
Okla. Tax Revenues Through Feb. Up $296M From Estimate
Oklahoma's revenue collection from July through February outpaced estimates by $296 million, according to the state Office of Management and Enterprise Services.
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March 12, 2026
NM Bars Local Gov'ts From Levying Tax On Child Care Homes
New Mexico barred local governments from imposing certain taxes on registered child care homes under a bill signed by the governor.
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March 12, 2026
Idaho Revenues Through Feb. Up $63M From Forecast
Idaho's general fund revenue from July through February outpaced estimates by $63 million, according to the state Division of Financial Management.
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March 11, 2026
Fiserv Arm Freed From $3.4M Fla. Tax Bill In Sourcing Fight
A Fiserv entity didn't conduct enough activities in Florida to source income generated from online billing payment services to the state, a Florida state court found, voiding a roughly $3.4 million income tax assessment against the company.
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March 11, 2026
Minn. Biz Groups Make Case For Mirroring Fed. Tax Breaks
Minnesota business groups urged a state House panel Wednesday to support legislation to conform the state to provisions enhancing corporate tax deductions and credits in last year's federal budget legislation.
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March 11, 2026
Ariz. Panel OKs Plan To Need Supermajorities For Fee Hikes
Arizona voters would decide whether to require at least two-thirds support from lawmakers for fee increases under a resolution advanced Wednesday by the state House Ways and Means Committee.
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March 11, 2026
Minn. Plan To Extend SALT Cap Workaround Stalls In House
A Minnesota bill to extend the state's workaround for pass-through entities of the federal cap on deductions for state and local tax payments stalled in a House panel Wednesday as Democrats blocked an effort to advance it.
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March 11, 2026
Wyo. Amends Property Tax Break For Long-Term Homeowners
Wyoming amended a property tax exemption for long-term homeowners in the state so that it applies to an eligible property's fair market value instead of its assessed value under a bill signed by the governor that also establishes a limit on the exemption.
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March 11, 2026
NM Authorizes Property Tax To Pay Bonds, Interest, Costs
New Mexico authorized the imposition of a property tax to repay principal, interest and costs for state-issued bonds, which are subject to voter approval, under a bill signed by the governor.
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March 11, 2026
Ohio Revenues Through Feb. Beat Estimates By $598M
Ohio's general fund revenue collection from July through February outpaced estimates by $598 million, according to the state Office of Budget Management.
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March 11, 2026
Minn. General Revenue In Feb. $16M Lower Than Forecast
Minnesota's general revenue collection in February lagged behind estimates by $16 million, according to the state Department of Management and Budget.
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March 11, 2026
Minn. Justices Reject Homeowner's Valuation Claims
The Minnesota Tax Court had full jurisdiction over a homeowner's property tax case and properly dismissed his challenge to the county's valuation, the state Supreme Court ruled Wednesday.
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March 11, 2026
Calif. Revenue Through Feb. Beats Estimate By $7.44B
California's general revenue collection from July through February beat estimates by $7.44 billion, according to the state comptroller's office.
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March 11, 2026
Mich. House Bill Seeks Double-Tax Fix For Delivery Cos.
Michigan would allow certain delivery network companies to deduct or exclude sales tax that they pay to sellers to avoid potential double-taxation issues under a bill introduced in the state House of Representatives.
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March 10, 2026
NJ Gov. Floats Curtailing Business Deductions In Budget
New Jersey would place temporary restrictions on net operating loss deductions and pare back a personal income tax deduction for certain losses under a $60.7 billion budget plan that the state's governor unveiled Tuesday.
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March 10, 2026
Colo. House Panel OKs Decoupling From Corp. Tax Changes
Colorado would decouple from four corporate tax changes in the federal budget bill enacted last year and use the added revenue for an expanded family tax credit under legislation advanced by a state House panel.
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March 10, 2026
Colo. House Panel Advances End To Software Sales Tax Break
Colorado would narrow its sales and use tax break for downloadable software and use the revenue to continue a family income tax credit tax under legislation advanced by the House Finance Committee.
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March 10, 2026
Ore. Court Limits Garbage Hauler's Tax Deduction
An Oregon garbage hauling company is eligible for only a small portion of the business expense deductions it claimed after failing to provide sufficient evidence for the expenses, the state Tax Court ruled.
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March 10, 2026
Feds Urge End To IRS Wind, Solar Safe Harbor Fight
The Trump administration has told a D.C. federal judge there's no basis to sustain a lawsuit challenging an IRS notice eliminating a safe harbor test that wind and solar projects could use to qualify for clean energy tax credits.
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March 10, 2026
Colo. Panel Advances Limit On Executive Pay Tax Deduction
Colorado would limit its corporate tax deduction for the salaries of top executives and reduce the state's net operating loss deduction while extending a family tax credit under legislation advanced by a House panel.
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March 10, 2026
NY Dem. Lawmakers Back Tax Hikes On Wealthy In Budget
Budget proposals put forward by New York State Senate and Assembly Democrats would raise income tax rates on high-income earners and corporations, steeper increases than under Gov. Kathy Hochul's proposed budget plan.
Expert Analysis
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.