State & Local

  • June 12, 2026

    Philly Budget Signed Without Hotel Tax Hike, Ride-Hail Tax

    Philadelphia will not create a tax on ride-hailing trips, increase its hotel tax or charge a tax on retail deliveries after proposals by its mayor failed to make the final city budget.

  • June 11, 2026

    NC's GOP Sends Freeze On Property Tax Appraisals To Gov.

    Some North Carolina residents' property tax appraisals would be frozen under a Republican-backed bill now on the desk of Gov. Josh Stein.

  • June 11, 2026

    Fla. Suit Says Property Tax Ballot Wording Misleads Voters

    Florida's wording of a proposed constitutional amendment set to be voted on in November to boost the state's homestead exemption misinforms voters of the effects of the ballot measure, according to a complaint filed in state circuit court.

  • June 11, 2026

    Hawaii Allows Voluntary Withholding Of Taxable Distributions

    Hawaii will allow voluntary withholding of taxable distributions that are subject to reporting for federal tax purposes, including income from individual retirement arrangements and tax-deferred annuities, under a bill signed by the governor.

  • June 11, 2026

    Conn. Justices Order New Trial In $13.2M Estate Tax Fight

    The Connecticut Supreme Court on Thursday ordered a new trial over the state's $13.2 million tax assessment against the estate of a health insurance executive who died in Florida, saying a trial judge should have applied a lower standard of proof when determining the executive's state of residence.

  • 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.

Expert Analysis

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    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.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    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.

  • The Biz Court Digest: How It Works In Massachusetts

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    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.

  • A Wealth Of Wrong Steps: SALT In Review

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    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.

  • Why Appellees Should Write Their Answering Brief First

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    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.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    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.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    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.

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • Strategies For Merchants As Payment Processing Costs Rise

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    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.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    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.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    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.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    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.

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