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State & Local
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May 05, 2026
Ky. Gov. Announces Cut In Gas Tax Amid Fuel Price Rise
Kentucky will reduce the state's gas tax by 10 cents per gallon under an executive order signed Tuesday by the governor amid the continuing Iran war, which has disrupted global energy markets.
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May 05, 2026
Calif. OTA Says Dutch Consultant Must Pay State Tax
A consultant residing in the Netherlands owes California income tax for work he did on projects in the state, the California Office of Tax Appeals ruled, saying U.S. tax treaties with his country do not shield him from state taxation.
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May 05, 2026
Colo. House OKs Limit On Executive Pay Tax Deduction
Colorado would limit its corporate tax deduction for compensation of top executives and reduce the state's net operating loss deduction, using the increased revenue to fund a proposed refundable family tax credit, under legislation passed by the state House.
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May 05, 2026
Mont. Revenue Through April Up $205M, Dept. Says
Montana's general fund revenue from July through April outpaced the same period last year by $205 million, according to the state Department of Revenue.
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May 05, 2026
Colo. House OKs Decoupling From Corporate Tax Changes
Colorado would decouple from corporate tax changes in the federal budget bill enacted last year and dedicate the added revenue to an expanded family tax credit under legislation passed by the state House, sending it to the Senate.
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May 05, 2026
Wis. Village Urges 7th Circ. To Void Oneida Tribal Trust Order
A Wisconsin village is asking the Seventh Circuit to undo a U.S. Department of the Interior decision to place 500 acres of properties into trust for the Oneida Nation, arguing that a district court ignored evidence of bias and shielded the transactional record from meaningful scrutiny.
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May 05, 2026
NH Total Receipts Up $122M From Budget Estimate
New Hampshire's general fund revenue collection from July through April beat an estimate by $122 million, according to the state Department of Administrative Services.
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May 05, 2026
Fla. Net Revenue Through March Beat Estimates By $195M
Florida's general fund revenue collection from July through March outpaced estimates by $195 million, the state Office of Economic and Demographic Research said.
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May 05, 2026
Okla. Lawmakers OK Sales Tax Break For Gov't Contractors
Oklahoma would provide a sales tax exemption for eligible government contractors under a bill approved by state lawmakers and headed to the governor.
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May 05, 2026
Colo. To Provide Sales Tax Break For Destination Mgmt. Cos.
Colorado will allow a sales tax break for destination management companies under legislation signed by Gov. Jared Polis with worries that the act treats that type of business differently than others that also provide a mix of services and goods.
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May 05, 2026
La. Lawmakers OK Extending Tax Protest Deadlines
Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill state lawmakers approved.
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May 04, 2026
Fla. Cites Petty Defense Of Social Media Law, Groups Say
Tech groups urged a Florida federal court to deny an attempt to end a lawsuit challenging a state law that punishes social media websites for banning accounts of political candidates' based on viewpoint, calling officials' defense of the legislation "borderline frivolous."
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May 04, 2026
Mass. Justices Hint Tax Cut Measure Summary Is Confusing
Massachusetts' highest court on Monday was critical of the summary for a ballot proposal to reduce the state income tax during a trio of oral arguments on voter initiatives, including separate measures to repeal recreational marijuana legalization and to eliminate one-party primary elections.
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May 04, 2026
Calif. OTA Says Nightclub Owners Hid Sales Taxes, Owe $2M
The owners of a California nightclub committed sales tax fraud by significantly underreporting collected taxes over a period of years and now owe nearly $2 million in taxes and penalties, the state Office of Tax Appeals said in an opinion released Monday.
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May 04, 2026
Minn. Valuation Tampering Claim Knocked Down By Tax Court
A Minnesota attorney's claim that a county assessor tampered with a witness in a valuation dispute was rejected by the state's tax court, which called the accusation "scurrilous" and found the attorney willfully failed to timely disclose key information.
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May 04, 2026
Calif. OTA Backs Tax Bill After Finding Resale Doc Faulty
The owner of a now-defunct clothing company in California is responsible for the company's unpaid sales tax liabilities and is not due an adjustment, the state's Office of Tax Appeals said in an opinion released Monday, finding a resale certificate she submitted was unreliable.
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May 04, 2026
Hawaii Lawmakers OK Ending Tax Credits To Fill Budget Gap
Hawaii would end an assortment of tax credits in an effort to make up for a revenue shortfall under a bill passed by state lawmakers and sent to the governor.
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May 04, 2026
Minn. Belarusian Org. Appealed Valuation Late, Court Says
A Minnesota organization advocating for Belarusian Americans was late to appeal a property tax valuation despite correspondence making its representative aware of the deadline, the state tax court said.
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May 04, 2026
Minn. Bill Seeks OK For New Hennepin County Sales Tax
Minnesota's largest county would be authorized to impose a sales tax at a rate of up to 1% with the revenue pegged for specified uses under legislation in the state Senate.
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May 04, 2026
Ark. Revenues Through April Beat Estimate By $226M
Arkansas' general fund revenue collections from July through April exceeded forecasts by $226 million, according to a report released Monday by the state Department of Finance and Administration.
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May 04, 2026
Mich. General Revenue Through April Up $821M
Michigan's general fund revenue from October through April outpaced the total from the same period last fiscal year by $821 million, according to the state's budget office.
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May 04, 2026
Texas Revenue Through April Falls $629M From Last Year
Texas' general fund revenue collection from September through April lagged behind the total from the same period last year by $629 million, according to the state comptroller's office.
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May 04, 2026
Miss. Revenues Through April $185M Over Estimate
Mississippi's general fund revenue collection from July through April beat estimates by $185 million, according to the state Department of Revenue in a report released Monday.
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May 04, 2026
W.Va. Revenue Through April Beats Forecast By $269M
West Virginia's general fund revenue collection from July through April exceeded budget estimates by $269 million, according to the State Budget Office.
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May 04, 2026
Okla. Lawmakers OK Removing Gambling Loss Deduction Cap
Oklahoma would exempt gambling losses from a cap on itemized deductions for state income tax purposes under a bill approved by state lawmakers and headed to the governor.
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.