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State & Local
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April 02, 2026
Religious Group's Tax Claims Ruled To Belong In NJ Court
A religious group's claim that a New Jersey township is discriminating against it because the group no longer wants to make payments on a previous tax agreement belongs in a state court, a federal district court said in dismissing the case.
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April 02, 2026
Wash. Authorizes Tax And Exemption For Renewable Energy
Washington state authorized a state and local excise tax on qualified renewable energy facilities and battery electric storage systems and will offer a personal property tax exemption for such facilities under a bill signed by the governor.
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April 02, 2026
Md. House Panel OKs Service Station Conversion Tax Break
Local Maryland authorities would be authorized to grant property tax credits for service stations converting to other uses under legislation advanced by a state House panel.
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April 02, 2026
Ind. Virtual Auction Co. Not Marketplace Facilitator, Dept. Says
A digital company that provides software to businesses to conduct virtual auctions is not a marketplace facilitator that's required to remit Indiana sales tax as a retail merchant, the state Department of Revenue determined.
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April 02, 2026
W.Va. Revenue Through March Beat Forecasts by $199 million
West Virginia's general fund revenue collection from July through March outperformed estimates by $199 million, according to the State Budget Office.
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April 02, 2026
Va. To Develop Free E-File Program For Income Taxpayers
Virginia's Department of Taxation is to develop a free electronic tax return filing program for the state's individual income taxpayers under identical bills approved by Gov. Abigail Spanberger.
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April 02, 2026
Fla. Net Revenue Through Feb. Beat Estimates By $137M
Florida's general fund revenue collected from July through February was $137 million stronger than expected, according to the state Office of Economic and Demographic Research.
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April 02, 2026
W.Va. Cuts Income Tax Rates By 5%
West Virginia will reduce its income tax rates by 5% across all brackets under a bill signed by the governor.
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April 02, 2026
NC Top Court Scraps Judicial Fix For Public School System
The North Carolina Supreme Court ruled in a divided decision Thursday that a trial court lacked the power to impose constitutional remedies for the state's failure to provide students with a quality education, invalidating nine years of developments in the decadeslong case known as Leandro.
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April 02, 2026
Ore. Appeal Clock Started When Notice Was Read, Court Says
The 90-day window to appeal the removal of a special assessment on a couple's property began when the taxpayers opened and read the mailed disqualification notice, the Oregon Tax Court said, rejecting a county assessor's move to dismiss their case.
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April 01, 2026
Facebook Users Lose Cert. Bid In Tax-Data Collection Fight
A California federal judge has refused to certify proposed classes of consumers accusing Meta Platforms Inc. of illegally collecting sensitive financial data from tax preparation websites, finding that the currently proposed classes are "significantly" broad and would likely invite statute-of-limitations defenses that would require "extensive individual inquiries" into each class member.
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April 01, 2026
NY Tax Changes Up In Air As Budget Talks Stretch On
New York's budget negotiations stretched past Wednesday's deadline, leaving unresolved the fate of tax policies that include potential pass-through-entity tax changes and rate increases on high-income earners and businesses.
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April 01, 2026
Wash. Clarifies Tech Services Subject To Expanded Sales Tax
Washington state clarified which activities and services are subject to its sales tax as expanded by a 2025 law, which made the levy apply to a variety of services in the technology sector, under a bill signed by the state's governor.
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April 01, 2026
SC Authorizes Gradual Elimination Of Individual Income Tax
South Carolina will change its individual income tax structure starting in tax year 2026, imposing a rate of 1.99% on income of up to $30,000 and 5.21% on income of $30,000 and over, under a bill signed by the governor.
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April 01, 2026
Mo. Senate Panel Eyes Income Tax Phaseout Via Sales Tax
A plan to phase out Missouri's individual income tax while giving lawmakers the ability to broaden sales tax would boost the state's economic standing and make the tax code more transparent, proponents told the state Senate's economic development committee Wednesday.
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April 01, 2026
MTC Panel Advances Broadcasting Tax Rule Clarification
A Multistate Tax Commission panel revised and advanced a draft update Wednesday to its proposed model rule on the sourcing of broadcasting regulations to explicitly address revenue from streaming and internet content.
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April 01, 2026
Oregon Clarifies Tax Court Magistrate Representation Rules
Oregon will clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under a bill signed by the governor.
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April 01, 2026
Mich. Appellate Court Won't Reconsider Energy Co.'s Tax Bill
A Michigan energy company's electricity sales were correctly sourced to Michigan despite the sales being made wholesale to an interstate transmission grid operator, a state appellate court ruled as it affirmed the company's $8 million income tax bill.
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April 01, 2026
Maine Revenues Through Feb. Lag $112M Behind Forecast
Maine revenues from July through February underperformed estimates by $112 million, according to the state Department of Finance and Administrative Services.
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April 01, 2026
RI Tax Dept. Adopts Regs For Fed. Law Decoupling
Rhode Island's Department of Revenue adopted regulations to implement the state's decoupling from recent federal tax changes for corporate and personal income tax purposes for tax year 2025 and earlier.
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April 01, 2026
Oregon Authorizes $1M In Tax Credits For New Banks
Banks that are new to the state of Oregon will be eligible for tax credits worth up to $1 million under legislation signed by the governor.
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April 01, 2026
Oregon Extends Pass-Through Entity SALT Cap Workaround
Oregon pass-through entities have the option of a workaround of the federal cap on deductions for state and local tax payments for two more years under legislation signed by the governor.
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April 01, 2026
Ariz. Rural Manufacturing Tax Credit Plan Advanced By Panel
Arizona would expand its tax credit for qualified manufacturing facilities with a provision aimed at rural locations under legislation approved by a Senate appropriations panel.
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March 31, 2026
State & Local Tax Takeaways From March
As state legislatures raced in March to finish their sessions, governors increasingly enacted measures such as a tax on millionaires in Washington state and a Utah excise tax on commercial entities that publish digital content deemed harmful to minors. Here, Law360 looks at these and other state and local tax highlights from the past month.
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March 31, 2026
Mass. Panel Considers Tax Rate Cut, New Revenue Cap
Massachusetts voters would decide whether to cut the state's income tax rate and tighten the state's revenue surplus cap under a pair of proposals pitched to a legislative panel.
Expert Analysis
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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.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.