State & Local

  • June 11, 2026

    Virgin Islands Limits Tax Refunds For Economic Development

    The U.S. Virgin Islands established limits for income tax refunds that may be granted to economic development program participants under a bill signed by the governor.

  • June 11, 2026

    Minn. General Revenues In May $50M Higher Than Forecast

    Minnesota's general fund revenue in May outpaced estimates by $50 million, according to the state Department of Management and Budget.

  • June 11, 2026

    Ohio Revenues Through May Beat Estimates By $300M

    Ohio's general fund revenue collection from July through May outpaced forecasts by $300 million, according to the state Office of Budget Management.

  • June 11, 2026

    Calif. Revenue Through May Beats Estimate By $637M

    California's total revenue from July through May exceeded estimates by $637 million, the state comptroller reported.

  • June 10, 2026

    Ariz. Panel OKs Compromise Plan For Federal Tax Conformity

    Arizona would conform with most of last year's federal tax changes and a moratorium on sales tax breaks for new data centers under a compromise tax and budget package advanced by lawmakers Wednesday.

  • June 10, 2026

    RI Lawmakers Approve $15B Budget With Tax On Millionaires

    Rhode Island lawmakers passed a $15.2 billion budget proposal including a surtax on income over $1 million that would increase during the next three years, sending it to the governor.

  • June 10, 2026

    Pa. Country Clubs' Dues Are Tax-Exempt, Panel Affirms

    A Pennsylvania township's business privilege tax cannot apply to the dues, fees and assessments collected by two country clubs because the tax can apply only to for-profit businesses, a panel for the Commonwealth Court ruled Wednesday.

  • June 10, 2026

    Former Sen. Tim Scott Staffer Joins K&L Gates In DC

    A former committee staff director for U.S. Sen. Tim Scott, R-S.C., has been hired at K&L Gates LLP, the firm announced Wednesday, following her time as a senior vice president with a bipartisan government relations and lobbying firm.

  • June 10, 2026

    Okla. Revenue Through May Beats Estimate By $458M

    Oklahoma's total revenue from July through May outpaced an estimate by $458 million, according to the state Office of Management and Enterprise Services.

  • June 10, 2026

    RI Adopts Rule Taxing Second Homes Valued Above $1M

    Rhode Island will implement a tax on non-owner-occupied residential properties with assessed values of $1 million or more under a regulation issued by the state Division of Taxation.

  • June 10, 2026

    States' Prediction Market Tax Moves Set Up Federalism Fight

    States have a growing interest in regulating and taxing prediction markets, but the federal government is stepping in, setting up a preemption conflict in real time, tax professionals said.

  • June 10, 2026

    San Diego Vacancy Tax Ballot Measure Heading For Defeat

    A ballot measure in San Diego to tax vacant homes, with an additional cost for empty homes owned by corporations, appeared headed for defeat with most ballots counted.

  • June 10, 2026

    Tenn. Remittance Tax Is Unconstitutional, Fintech Group Says

    A top fintech industry organization sued Wednesday to block an impending new Tennessee tax on outgoing international money transfers, challenging what the trade group contends is an unconstitutional toll on the billions of dollars sent abroad from the state each year.

  • June 09, 2026

    States Grapple With Sourcing Taxes On College NIL Pay

    Sourcing income paid to student athletes has become a complex endeavor for states, athletes and their representatives amid different kinds of income and a patchwork of state policies, tax professionals said Tuesday.

  • June 09, 2026

    Apportionment Fights Likely To Persist After High Court Pass

    Florida's unsuccessful bid to have the U.S. Supreme Court review a special apportionment rule in California highlights the discontent businesses have expressed against a patchwork of state apportionment methods and could signal that more such disputes are on the horizon.

  • June 09, 2026

    Insurance Co. Wins New Look At $11M Wash. Tax Bill

    A Washington appeals court panel agreed Tuesday to partially reconsider its March reversal of a tax award of nearly $11 million to a title insurance provider, announcing it had withdrawn the previous decision and will file a new opinion.

  • June 09, 2026

    Fiserv Unit Urges Ohio Justices To Rule In Sales Tax Case

    The Ohio Supreme Court should rule on the remaining sales tax issues in a Fiserv subsidiary's case, despite the Board of Tax Appeals remanding the case to the tax commissioner for further analysis, the subsidiary told the court Tuesday.

  • June 09, 2026

    Neb. Tax Board Upholds Hotel's $1.8M Valuation

    Nebraska's tax board upheld the $1.8 million valuation of a hotel, saying that testimony from the property owner's corporate officer didn't warrant cutting its appraisal by more than $1 million.

  • June 09, 2026

    Colo. Transportation Funding Shift Backers Won't Scrap Plan

    Proponents of a Colorado ballot initiative to shift hundreds of billions of dollars in state funding toward road and highway costs said Tuesday they will not drop the measure as hoped for by supporters of recently enacted legislation aimed at staving off the proposal's impact on state finances.

  • June 09, 2026

    NHL Team Plans Move To New Arena In Dallas Suburb

    The Plano, Texas, City Council has approved a letter of intent with the Dallas Stars on plans to build the NHL team a new arena, signaling a move from the downtown Dallas arena where they have played since 2001.

  • June 09, 2026

    NJ Assembly Bill Seeks Temporary Surtax On Tariff Refunds

    New Jersey would establish a temporary surtax on businesses that receive refunds of tariffs imposed by President Donald Trump under the International Emergency Economic Powers Act, which were struck down by the U.S. Supreme Court this year, as part of a bill introduced in the state Assembly.

  • June 09, 2026

    The Law360 400: A Look At The Top 100 Firms

    The race to build the legal industry's largest law firm accelerated in 2025, with major firms leaning on mergers, lateral hiring and strategic expansion to climb the ranks of the Law360 400.

  • June 09, 2026

    Ind. Revenue Through May Up $449M From Estimate

    Indiana's general fund revenue collection from July through May outpaced an estimate by $449 million, according to the state Department of Revenue.

  • June 09, 2026

    Mo. Revenue Collection Through May $257M Behind Last Year

    Missouri's general fund revenue collection for July through May underperformed the same period last year by $257 million, the state Department of Revenue reported.

  • June 09, 2026

    Longtime Gibson Dunn Tax Partner Joins Paul Weiss In DC

    Paul Weiss Rifkind Wharton & Garrison LLP has hired a tax partner from Gibson Dunn & Crutcher LLP who spent over 15.5 years there advising investment funds, private equity sponsors and other clients on tax planning issues.

Expert Analysis

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

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