State & Local
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August 21, 2026
NJ Medicaid Fee Law Barred By ERISA, Trade Groups Argue
A coalition of restaurant, retail and hotel industry groups has urged a New Jersey federal court to strike down a state law requiring businesses to pay a fine when their employees are enrolled in the state Medicaid program, arguing the statute conflicts with federal benefits law.
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August 21, 2026
Colo. Voters To Decide In November On Income Tax Rate Cap
Colorado voters will decide whether to cap the state income tax rate at its current level under a measure approved for the November ballot by state election officials that could conflict with a proposal for a graduated tax system with rate hikes for high earners.
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August 21, 2026
Minn. Man Owes Assessed Gambling-Based AMT, Court Says
A Minnesota contractor who made a significant income from gambling was subject to the state's alternative minimum tax in 2019 and 2021, the Minnesota Tax Court ruled, despite the man's protests that the tax is unconstitutional.
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August 21, 2026
Pa. Revenues In Fiscal Year 2026 $1.14B Ahead Of Forecast
Pennsylvania's general fund revenue collection from July 2025 through June outpaced estimates by $1.14 billion, according to the state Department of Revenue.
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August 21, 2026
Ill. Offers Tax Relief In Counties Affected By Severe Weather
Illinois is offering penalty and interest relief to individuals and businesses in 15 counties who are having difficulty paying and filing their taxes due to severe weather in July and August, the state Department of Revenue announced.
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August 21, 2026
Ariz. Revenue In July Beats Forecast by $47M
Arizona's general fund revenue collection in July outpaced budget estimates by $47 million, according to the state Joint Legislative Budget Committee.
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August 21, 2026
Taxation With Representation: Fenwick, Hengeler Mueller
In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.
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August 20, 2026
Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes
Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.
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August 20, 2026
RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes
Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.
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August 20, 2026
NYC Cuts Unincorporated Business Tax Credit For Millionaires
New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.
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August 20, 2026
Texas Comptroller Sets Plan To Overhaul Tax Regime
Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.
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August 20, 2026
New Risks For Importers As US Steps Up Tariff Enforcement
Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.
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August 20, 2026
Mo. Capital To Vote On Increase In Local Sales Tax
Voters in Missouri's capital, Jefferson City, will decide in November whether to increase the local sales tax by one-fourth of a percentage point, with the funds dedicated to public safety costs, under legislation passed by the City Council.
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August 19, 2026
Ohio Justices To Weigh Curbs On 3rd-Party Tax Complaints
An Ohio appeals court's ruling that restrictions on third parties filing complaints about property valuations violate the state constitution's uniform rule requirement is in conflict with another court and will be reviewed, the state's high court said Wednesday.
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August 19, 2026
TaxAct Settles Conn. Claims Of Info Sharing Via Site Trackers
The Connecticut attorney general announced Wednesday that TaxAct will pay $275,000 to resolve allegations it shared sensitive taxpayer information with Meta and Google via tracking technologies, and will also implement new policies and procedures to track and manage such technologies on its platform.
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August 19, 2026
IRS Aims To Limit Tax Credits For Authorized Immigrants
Fewer immigrants living in the U.S. legally would have access to refunds from individual tax credits under proposed regulations released Wednesday by the IRS that would link eligibility to welfare requirements rather than just work authorization.
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August 19, 2026
Miss. Appeals Court Says Sales Tax Dispute Should Get Trial
A Mississippi appeals court ruled that a lower court wrongly granted summary judgment to the state's Department of Revenue in a contracting business's case disputing a $220,000 sales tax bill, remanding the case for trial.
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August 19, 2026
Trade Court Judge Mulls Class Cert. For IEEPA Refunds
A U.S. Court of International Trade judge on Wednesday didn't commit to certifying a class of importers who paid tariffs under President Donald Trump's struck-down global regime, though the option seemed to intrigue him.
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August 19, 2026
Tenn. Revenue In July Up $418M From Estimate
Tennessee's total revenues in July beat budget projections by $418 million, according to the state Department of Finance and Administration.
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August 18, 2026
NYC Tax Rolls Wrongly Published, Council Members Say
The rollout of New York City's pied-à-terre tax, which affects high-value second homes in the city, was slammed by City Council members and property owners at a committee hearing Tuesday amid an ongoing legal battle over a list of affected properties published by the administration.
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August 18, 2026
Smithfield's Mass. Win Puts Group Tax Rules In Crosshairs
A recent Massachusetts tax board decision that said federal law protects a Smithfield entity's receipts from being included in the tax liabilities of the company's combined group may spur more challenges against key applications of states' combined reporting rules.
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August 18, 2026
CEO Says Ex-NJ AG Not Entitled To Immunity From Claims
A CEO of a development company said his lawsuit over a dismissed criminal racketeering case against him and New Jersey power broker George E. Norcross III should survive former state Attorney General Matt Platkin's dismissal bid, arguing that Platkin, once the state's chief prosecutor, is not entitled to any immunity.
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August 18, 2026
Calif. To Let Some Local Jurisdictions Impose Higher Taxes
Certain California jurisdictions are permitted to impose local district taxes above the current 2% cap, up to specified limits and with voter approval, under a bill signed by Gov. Gavin Newsom.
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August 18, 2026
Pa. Meat Co. Was Properly Taxed By District, Court Says
A Pennsylvania beef processing company is subject to the business privilege tax assessed by the local school district because the business was not a manufacturer exempt from tax, the Commonwealth Court affirmed in an opinion.
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August 18, 2026
La. Revenues In July Up $71M From Last Year
Louisiana's general fund revenue in July exceeded last year's revenue by $71 million, according to a report released Tuesday by the state Department of Revenue.
Expert Analysis
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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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.