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State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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June 08, 2026
World Cup Tax Plan Posed Huge Challenges, NJ Official Says
A proposal to temporarily increase New Jersey's sales tax rate and impose surcharges on a variety of other services during the FIFA World Cup would have presented the state's tax agency with tremendous challenges, the director of the state's division of taxation said Monday.
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June 08, 2026
Mass. Taxpayer's Penalty Upheld Despite Hardship Claim
A Massachusetts taxpayer is not eligible for an abatement of penalty and interest on his income tax payments that were late, despite his claims that financial hardships affected his ability to pay, the state Tax Board said in a ruling released Monday.
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June 08, 2026
Colorado To Cut Fuel Taxes If Road Funding Shift Passes
Colorado will adjust its transportation funding and cut taxes that fund highway needs under legislation signed by Gov. Jared Polis aimed at avoiding a potential budget crunch from a proposed ballot measure.
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June 08, 2026
NJ Court Upholds Value Of Properties Near Reservoir
New Jersey property owned by the city of Newark was properly valued at its highest and best use as open space with public access for recreational use, a state appeals court said Monday.
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June 08, 2026
Mo. Justices Won't Revisit Redo Of Sales Tax Ballot Measure
The Missouri appellate court's rewriting of a ballot measure's language for a proposed constitutional amendment that would phase out Missouri's income tax will remain, as the state Supreme Court declined Monday to revive a case challenging the measure.
Expert Analysis
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.