State & Local

  • January 07, 2026

    Vermont Gov. Asks Lawmakers To Pass Property Tax Relief

    Vermont's governor urged lawmakers during the State of the State address Wednesday to pass property tax relief and focus on broader education reform, as he warned that tax bills could substantially increase.

  • January 07, 2026

    Ore. Tax Court Won't Limit Chevron Order To Enable Appeal

    Chevron's tax and penalty refund requests from Oregon totaling $14.8 million were part of a single claim, the state Tax Court found, declining to limit its judgment against the company to an apportionment question so that it could appeal that issue to the state Supreme Court.

  • January 07, 2026

    Ind. Bill Would Modify County, City Tax Rates

    Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced. 

  • January 07, 2026

    Ohio Board Voids Use Tax On Asphalt Co.'s Gas, Equipment

    A company that processes refinery waste and asphalt into products that meet specifications for its customers qualifies for a manufacturing tax exemption on natural gas and materials it purchased for its operations, the Ohio Board of Tax Appeals ruled.

  • January 07, 2026

    NH House Bill Seeks Tax On Nonprimary Residences

    New Hampshire would tax the assessed values of residences that aren't used as primary dwellings under a bill introduced Wednesday in the state House of Representatives.

  • January 07, 2026

    Ala. Net Tax Collections Through December Up $15M

    Alabama's net tax collection from October through December was $15 million higher than the same period the previous year, according to the state Department of Revenue in a report released Wednesday.  

  • January 07, 2026

    Ind. Bill Seeks Uniform Assessments Regardless Of Owner

    Indiana would require that all tangible property and agricultural land be assessed in a uniform manner regardless of the owner under a bill introduced in the state House of Representatives.

  • January 07, 2026

    Ind. Bill Would Provide Income Tax Credits For Child Care

    Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.

  • January 06, 2026

    Tax Groups Push Supreme Court On California Tax Rule

    A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.

  • January 06, 2026

    NJ Bill Aims To Earmark $2.5B In Development Tax Credits

    New Jersey would earmark $2.5 billion in economic development tax credits, with up to $300 million designated for sports and entertainment projects, as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Calif. Couple Owes Tax Avoidance Penalties, OTA Says

    A California couple was properly assessed tax avoidance penalties, despite the wife's arguments that she was unaware that her husband made certain transactions, the state Office of Tax Appeals ruled. 

  • January 06, 2026

    Calif. Company Ineligible For Charitable Exemption, OTA Says

    A California company failed to prove it was improperly denied its charitable tax-exempt status by the state Franchise Tax Board, the California Office of Tax Appeals ruled. 

  • January 06, 2026

    Texas Revenues Through Jan. Slightly Lower Than Last Year

    Texas' general fund revenue collection from September through December dropped 0.35% from the same time frame last year, according to a report released by the state comptroller's office.

  • January 06, 2026

    W.Va. Revenue Beats Forecast By $128M Through December

    West Virginia collected $128 million more than expected in general fund revenue from July through December, according to the state's budget office.

  • January 06, 2026

    NJ Bill Would Modify Qualified Costs For Film Tax Credits

    New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill introduced in the state Assembly.

  • January 06, 2026

    Iowa General Revenue Collection Through Dec. Down $662M

    Iowa's general fund revenue collection from July through December lagged behind the same period last year by $662 million, according to the state Department of Management.

  • January 06, 2026

    Paul Hastings Adds Ex-Cravath Tax Pro To Growing M&A Team

    After adding 20 partners to its mergers and acquisitions platform over the past two years, Paul Hastings LLP announced on Tuesday that it has hired a former Cravath Swaine & Moore LLP partner who advises on the tax elements of mergers and acquisitions.

  • January 05, 2026

    Calif. OTA Upholds Tax on Tribal Gaming Income

    Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.

  • January 05, 2026

    Calif. OTA Says Business Must Pay Minimum State Tax

    A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.

  • January 05, 2026

    CSX Prevails In Challenge To Ohio Receipts Sourcing Method

    Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.

  • January 05, 2026

    Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes

    Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.

  • January 05, 2026

    Mass. Committee Advances Bill To Study Vehicle Mileage Tax

    Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.

  • January 05, 2026

    Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules

    A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.

  • January 05, 2026

    Gibson Dunn Adds Sidley Tax Pro In Silicon Valley

    Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.

  • January 05, 2026

    Wis. Senate Bill Would Exempt Movie Projectors From Tax

    Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.

Expert Analysis

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

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