State & Local
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March 03, 2026
Tenn. Lawmakers OK Expanding Assessment Division's Duties
Tennessee would expand the duties of the state comptroller's office's division of property assessments under a bill approved by state lawmakers and headed to the governor.
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March 03, 2026
Titles Certified For 4 Ore. Anti-Tax Ballot Measures
Four proposed voter initiatives that would lower or eliminate taxes in Oregon, or set a higher barrier to enact new taxes, advanced toward the November election with the certifications of ballot titles by the state attorney general's office.
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March 03, 2026
Minn. Bills Seek Conformity With Federal Corp. Tax Changes
Minnesota would conform the state with federal changes in corporate taxes enacted in last year's budget bill under four bills introduced in the state House of Representatives.
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March 03, 2026
Minn. Bill Seeks $5M For Advanced Tax Compliance Program
Minnesota would appropriate $5 million to launch a tax compliance program using advanced tax analytics and business intelligence tools under legislation introduced in the state House of Representatives.
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March 03, 2026
Feds Lose Fight To End NY Congestion Pricing
A Manhattan federal judge ruled Tuesday that the U.S. Department of Transportation acted unlawfully when it purportedly terminated a federal agreement that gave New York's congestion pricing the green light, handing the state a decisive victory against the Trump administration's efforts to eliminate the program.
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March 03, 2026
Minn. Bill Seeks 50% Tax On Private Detention Facilities
Minnesota would impose a tax on private detention facilities, levied at 50% of the facility's gross revenues, under legislation proposed in the state House of Representatives.
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March 03, 2026
Wyo. Updates Sales Tax Law To Include Use Tax Provisions
Wyoming revised and expanded various parts of the state's sales tax law to incorporate the administration of use tax under a bill signed by the governor.
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March 02, 2026
Ore. Lawmakers OK Moving Up $4.3B Transportation Tax Vote
Oregon voters would decide in May, instead of November, whether to scrap most of the tax and fee hikes in a $4.3 billion transportation plan under legislation passed Monday by the state House of Representatives.
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March 02, 2026
Calif. OTA Says Nevada Firm Owes Tax For Local Worker
A Nevada corporation with a California employee was doing business in California, and that's enough for the corporation to be liable for California franchise tax, the state Office of Tax Appeals ruled in an opinion released Monday.
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March 02, 2026
Calif. Trust Owes Tax On Aircraft, OTA Rules
A trust managed and created by a California resident owes use tax on an aircraft brought into the state, California's Office of Tax Appeals ruled in an opinion released Monday, rejecting the trust's argument that the aircraft was bought to be used in Nevada.
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March 02, 2026
Mass. Tax Board Lowers Country Club's Valuation
A Massachusetts tax board agreed with the owner of a country club that the property was overvalued, saying in a decision released Monday that possible flooding concerns and easement issues would impede potential buyers.
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March 02, 2026
Mass. Board OKs LLC's Property Tax Exemption
A Massachusetts limited liability company is eligible for a manufacturing property tax exemption despite a local assessor's contention that the exemption applied only to certain entities, the state Appellate Tax Board said in rulings released Monday.
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March 02, 2026
Minn. Tax Court Erred In Valuing Hotel, Minn. Justices Told
The Minnesota Tax Court improperly lowered the value of a Minneapolis hotel and convention center and should not have disregarded the minimum assessment agreement that existed between the county and the property owner, the county told the Minnesota Supreme Court.
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March 02, 2026
Mass. Board Raises, Lowers Boston Building Tax Values
A Massachusetts board trimmed the valuation of a Boston office building for one tax year while boosting it for two others in a decision released Monday, rejecting larger changes sought by the parties.
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March 02, 2026
ITC To Review Vape Imports' Possible Restriction Violations
The U.S. International Trade Commission will investigate a coalition of Chinese companies and their U.S. distributors on allegations that they skirted restrictions on vapes, acting on a complaint by R.J. Reynolds Tobacco Co., though some claims were dismissed.
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March 02, 2026
Mich. Revenues Through Jan. Up $609M From Last Year
Michigan's general revenue from October through January outpaced the same period last year by $609 million, according to the state Budget Office in a report released Monday.
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March 02, 2026
Ill. Postpones Tax Sale Filing Deadline, Suspends Interest
Illinois postponed a filing deadline for an annual tax sale in Cook County and suspended interest accrual on delinquent taxes during the extension under a bill signed by Gov. JB Pritzker.
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March 02, 2026
Ore. Senate Panel Advances Lodging Tax Hike
Oregon would raise its statewide short-term lodging tax under legislation passed by a Senate committee.
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March 02, 2026
Ore. Senate Panel OKs Bill For $1M Tax Break For New Banks
Oregon would give a tax break to banks commencing business in the state of up to $1 million across four years, under House legislation passed by a Senate panel Monday.
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March 02, 2026
Justices Decline To Hear Challenge To NJ Royalty Tax System
The U.S. Supreme Court declined on Monday to hear a tobacco company's claims that New Jersey's method of taxing royalty income discriminates against interstate commerce by basing a deduction on the amount of business activity a royalty recipient conducts inside the state.
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February 27, 2026
Trump's Trade Deals Face Tricky Path After Tariff Ruling
While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.
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February 27, 2026
Washington 'Millionaires Tax' Clears House Panel With Tweaks
A proposal for a nearly 10% tax on income above $1 million cleared the Washington State House of Representatives' Finance Committee on Friday, with members opting for a few changes but rejecting a proposed amendment that would have required voter approval.
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February 27, 2026
Calif. Urges Justices To Pass On Fla.'s Challenge To Tax Rule
Florida's challenge to a special California apportionment rule lacks the importance required to warrant the U.S. Supreme Court exercising its original jurisdiction to hear a dispute between states, California told the justices on Friday.
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February 27, 2026
Smithfield Can Use Alt. Apportionment, Calif. Court Rules
Smithfield Foods is not required to use California's typical method of single sales factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge ruled.
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February 27, 2026
Ala. Lawmakers OK Boosted Tourism Project Tax Break Cap
Alabama would increase caps on tax rebates available to companies that operate qualifying tourism projects in the state under a bill approved by the state Legislature and sent to the governor.
Expert Analysis
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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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.