State & Local

  • August 31, 2026

    Wis. Total Revenue Through Fiscal Year Up $451 Million

    Wisconsin's total revenue in fiscal year 2026 beat estimates by $451 million, according to the state Department of Revenue.

  • August 31, 2026

    Judge, Citing COVID Impacts, Cuts SC Mall Tax Value By $17M

    A South Carolina judge cut $17 million from the tax value of a shopping mall, favoring the owner's income analysis and agreeing that the COVID-19 pandemic impacted the viability of malls nationwide.

  • August 31, 2026

    Mass. Homeowner's Sales Analysis Won't Lower Valuation

    A Massachusetts homeowner's sales comparison analysis of his property was insufficient evidence to reduce a $1.8 million valuation, the state's Appellate Tax Board said in a decision released Monday.

  • August 31, 2026

    State And Local Tax Takeaways From August

    From the Maryland Tax Court striking down the state's digital advertising tax to litigation over taxes on high-value second homes in New York City and Rhode Island, August was a busy month on the state and local tax dockets. Here, Law360 spotlights state and local tax developments from the past month.

  • August 28, 2026

    Miami Developer Fights New Orleans' Bid To Transfer Ch. 11

    A Miami-based developer is fighting New Orleans' attempt to transfer his company's Chapter 11 proceeding to Louisiana, telling a Florida federal bankruptcy judge that the case should stay put because the case has already been extensively litigated.

  • August 28, 2026

    New Jersey Cuts Business Tax Credits For Data Centers

    New Jersey barred data centers from receiving tax credits under a program designed to develop its artificial intelligence industry, reallocating $250 million to other economic incentive programs under a bill signed by the governor.

  • August 28, 2026

    Boston Eyes Liquor License Sold By Celebrity Chef

    The city of Boston asked a judge on Friday to block the anticipated transfer of a liquor license once held by celebrity chef Barbara Lynch, contending that Lynch's original sale of the license to its current holder was a fraudulent effort at evading what ultimately became a nearly $1 million judgment over unpaid property taxes.

  • August 28, 2026

    Calif. Pot Retailer Owes $540K In Taxes, Lost Permit, City Says

    A cannabis business is unlicensed, owes more than half a million dollars in taxes and is a public nuisance, a California city said, seeking to recover taxes and costs.

  • August 28, 2026

    Ala. Taxpayers Can Claim Loss On $1.2M Scam, Tribunal Says

    An Alabama couple should be allowed to deduct the loss of a considerable amount of their life savings after falling victim to a scam, the state Tax Tribunal ruled.

  • August 28, 2026

    NJ Law Requires Data Centers To Report Utility Usage

    New Jersey Gov. Mikie Sherrill signed a bill into law on Aug. 27 that requires data centers in the state to provide the New Jersey Board of Public Utilities with semiannual water and energy usage reports.

  • August 28, 2026

    Trump Denied New Bid To Federalize Hush Money Prosecution

    A New York federal judge on Friday again denied President Donald Trump's bid to move his criminal hush money conviction out of state court, finding as he did earlier that a federal law defense that Trump was operating in his official capacity would be meritless.

  • August 28, 2026

    Mich. Revenue Through July Climbs $1.18B From Last Year

    Michigan's general fund revenue from October through July exceeded the same period last fiscal year by $1.18 billion, according to the State Budget Office in a report released Friday.

  • August 27, 2026

    NY ALJ Denies $1.7M Tax Refund For Late Filing

    Two New York residents failed to timely request a roughly $1.7 million income tax refund because they filed an amended return to claim tax credits several years after the statute of limitations expired, a state administrative law judge said in a determination released Thursday.

  • August 27, 2026

    MARTA, Atlanta Reach $52M Deal In Lengthy Tax Dispute

    The Metropolitan Atlanta Rapid Transit Authority and the city of Atlanta announced a $52 million settlement Thursday to end their yearslong dispute over the amount of sales tax proceeds allocated for its enhanced bus service.

  • August 27, 2026

    Calif. Bill Requires Tax Break Review

    The nonpartisan California legislative analyst's office would be required to review and evaluate certain tax expenditures that have not been previously reviewed under a bill passed by the state Legislature.

  • August 27, 2026

    Colo. Ballot Push For Road Funding Ends After Deal Reached

    A Colorado ballot measure seeking to shift hundreds of millions of dollars in state funds to road and highway projects will be withdrawn, backers said Thursday, because state officials have committed to a funding strategy for transportation needs.

  • August 27, 2026

    Ind. Tax Dept. Says Biz Owed Sales Tax Refund

    The Indiana Department of State Revenue said that an out-of-state business was wrongly denied a sales tax refund for its purchases from a printing company in the state.

  • August 27, 2026

    Ind. Tax Dept. Says Ill. Married Couple Wrongly Taxed

    The Indiana Department of State Revenue said it wrongly assessed individual income tax on an Illinois couple's total income rather than just the winnings they earned while gambling in the state.

  • August 27, 2026

    Ind. Dept. Says Co.'s Tax Credits Incorrectly Adjusted

    The Indiana Department of State Revenue said a company's corporate income tax refund was incorrectly reduced after the agency adjusted its credits in a memorandum of decision.

  • August 27, 2026

    UN Cross-Border Tax Draft Risks Double Taxation, NFTC Says

    A proposed cross-border services tax framework from the United Nations could lead to double taxation due to its wide-ranging scope and broad sourcing rules, the National Foreign Trade Council said.

  • August 26, 2026

    Coffee Seller's Tax Suit Counterclaims Belong In Calif.

    The founder of a California coffee equipment manufacturer asked a Colorado state court judge Monday to dismiss the bulk of counterclaims from the founder of a Colorado coffee equipment provider who allegedly hid his company's true tax designation on a loan application to push through a merger.

  • August 26, 2026

    NH Justices Reject Hologic's Capital Loss Carryback

    Hologic Inc., a medical technology company focused on women's health, cannot use a capital loss carryback by one member of a combined group to offset the gains of another group, the New Hampshire Supreme Court ruled, reversing a trial court.

  • August 26, 2026

    Texas Appeals Court Says Co.'s Gear Correct On Tax Rolls

    A Texas appeals panel ruled Wednesday that a company's natural gas compressors leased in Frio County were correctly listed on that locality's tax rolls despite the company's claims that the equipment was assessed in multiple jurisdictions.

  • August 26, 2026

    NJ Can't Shield Docs From Tax Hike Challengers, Court Says

    The New Jersey Office of Legislative Services must disclose certain information relating to its calculations of a revenue estimate for a 2018 tax increase on income above $5 million, a state appeals court ruled, siding with a couple who are challenging the tax's retroactive application.

  • August 26, 2026

    Ore. Homeowner Hit With $19K In Fees, Penalties By Tax Court

    An Oregon homeowner must pay $15,000 in attorney fees and $4,000 in penalties after consistently maintaining an unreasonable position in challenges to his property tax assessment, the state tax court ruled Tuesday.

Expert Analysis

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

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