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State & Local
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April 29, 2026
Ohio Tax Dept. Updates Regs To Explain Agency Exclusion
Ohio clarified that taxpayers who receive reimbursements from clients as part of a contract generally aren't entitled to claim an agency exclusion of gross receipts for commercial activity tax purposes under amended regulations approved by the state Department of Taxation.
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April 29, 2026
ND Revenue Through March Beats Estimate By $4M
North Dakota's general fund revenue collection from July through March outpaced an estimate by $4 million, according to the state's Legislative Council.
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April 28, 2026
Calif. Billionaire Tax Backers Say They Have 1.6M Signatures
Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires said they are closer to getting their measure on the November ballot as they are ready to turn in nearly twice the number of required signatures.
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April 28, 2026
Over 11 Million Imports Entered For Tariff Refunds, CBP Says
Importers have successfully submitted more than 11.2 million entries to Customs and Border Protection's tariff refund system, and more than 1.7 million imports have been validated and are ready for refunds, a CBP official told the U.S. Court of International Trade on Tuesday.
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April 28, 2026
Kan. Allows Head-Of-Household Filers Additional Exemption
Kansas authorized an additional state income tax exemption for individuals who file a federal income tax return as a head of household under a bill signed by the governor.
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April 28, 2026
Minn. Tax Court Finds Co.'s Loans To Owner Taxable
The Minnesota Tax Court ruled that pay advances to a company's owner were taxable shareholder distributions and weren't considered to be bona fide loans as there was no evidence the funds would be repaid.
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April 28, 2026
Kansas Gov. Nixes Second Attempt At Property Tax Protests
Kansas' governor vetoed a second bill that would have allowed taxpayers to petition the property tax increases of localities under certain conditions.
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April 28, 2026
Kansas Expands Tax Credits For Employer Childcare Costs
Kansas expanded tax credits for employers' expenses related to providing childcare for employees' children under a bill signed by the governor.
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April 27, 2026
NJ Judge Frees Mixed-Use Properties From 'Mansion Tax'
Sales of two mixed-use properties along the Hudson River in New Jersey aren't subject to a state fee on properties sold for more than $1 million because the properties should be classified as residential instead of commercial based on their usage, the state Tax Court ruled Monday.
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April 27, 2026
Attys, Advocates Call DOJ Pot Rule Historic Shift For Feds
Legal strategies are evolving quickly in the wake of last week's "historic" rescheduling of state-legal medical cannabis, as a group of attorneys and advocates gathered Monday to evaluate the trade-offs of dispensaries now being able to register like pharmacies with the feds and the potential effect on industry investments and trade.
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April 27, 2026
Maine Excludes Data Centers From Some Biz Tax Breaks
Maine will exclude new data centers from a business equipment tax exemption and certain business tax credits under a bill signed by the state's governor.
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April 27, 2026
Ind. Dept. Says Man Was Fla. Resident, Doesn't Owe Tax
The Indiana Department of State Revenue wrongly levied local income tax on a worker who was living in Florida, the department said, finding he should have received a refund.
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April 27, 2026
Pa. Net Revenue Up $474M From Forecast, Dept. Says
Pennsylvania's net revenue from July through March outpaced estimates by $474 million, according to the state Department of Revenue in a report released Monday.
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April 27, 2026
Va. To Allow Tax Breaks For Affordable Housing Conversions
Virginia will allow local governments to provide partial property tax exemptions for eligible building conversions to provide affordable housing under a bill signed by the governor.
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April 27, 2026
Housing Pros See Fla. Policy As Model For Affordability Goals
Becoming a victim of its own success, Florida has seen recent rapid growth, especially at the wealthier end of the spectrum, spawning affordability challenges for many residents. The dichotomy has been particularly evident in housing, but this is also an area where the state is making strides, in the eyes of industry experts.
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April 24, 2026
One Certainty As Tariff Refunds Start: 'There Will Be Litigation'
The launch of the refund process for tariffs struck down by the U.S. Supreme Court marks the start of lengthy and multifaceted court battles as companies fight with consumers — and amongst themselves — about who gets a slice of the $166 billion pie, experts told Law360.
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April 24, 2026
Judge Probes Limits Of NJ's Internet Activity Tax Rules
A New Jersey Tax Court judge grappled Friday with defining how much internet activity state regulations can account for while still adhering to the income tax protections that P.L. 86-272 affords out-of-state businesses.
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April 24, 2026
Ala. Couple's IRA Distributions Are Taxable, Tribunal Says
An Alabama couple's income from their IRA is subject to tax because such income isn't tax-exempt, the state Tax Tribunal ruled.
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April 24, 2026
Pa. Smoke Shop's Vape Liquid Exempt From Tax, Court Says
Because of a loophole in a Pennsylvania state law, a smoke shop's custom blended liquids for electronic vapor tobacco products are not subject to the state's 40% tax on tobacco products, the Commonwealth Court ruled Friday.
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April 24, 2026
Bank Entitled To Idaho Retroactively Applied Tax Cut
A regional bank based in Washington state was entitled to a lower corporate tax rate in Idaho because an Idaho statute was clear that the rate was retroactive back to 2001, Idaho justices ruled, affirming a trial court decision.
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April 24, 2026
Ind. Department Owes UPS Fuel Tax Refund, Tax Court Says
The Indiana Department of Revenue wrongly denied the United Parcel Service a special fuel tax refund because its vehicles qualified for an exemption for fuel used to power vehicles used for nonhighway purposes, the state Tax Court ruled.
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April 24, 2026
Del. Net Receipts Through March Up $278M From Last Year
Delaware's net receipts from July through March outpaced the same period last year by $278 million, according to the state Department of Finance.
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April 24, 2026
Taxation With Representation: Gibson Dunn, Paul Weiss
In this week's Taxation With Representation, Elon Musk's SpaceX strikes a deal with Cursor that could lead to an acquisition of the artificial intelligence startup, building products distributor QXO Inc. buys TopBuild Corp., and Eli Lilly & Co. acquires clinical-stage biotechnology company Kelonia Therapeutics.
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April 24, 2026
Barnes & Thornburg Lands 6 Bradley Arant Attys In Southeast
Barnes & Thornburg LLP announced Thursday that the firm has hired six attorneys from Bradley Arant Boult Cummings LLP for its Atlanta and Palm Beach Gardens, Florida, offices, increasing its capabilities in the tax and insurance recovery practice groups.
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April 23, 2026
Ill. House Passes Bill Aiming To Keep Chicago Bears In-State
The Illinois General Assembly has approved a bill amended to provide more tax incentives for the site of a proposed stadium for the Chicago Bears, who are also considering a stadium offer from neighboring Indiana.
Expert Analysis
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.