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State & Local
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March 26, 2026
Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules
Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.
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March 26, 2026
NJ Tax Court Finds Religious Clergy's Homes Not Tax-Exempt
A New Jersey rabbi's and reverend's homes are subject to property tax despite transferring ownership to their religious congregations because both maintained control over the properties, the state Tax Court ruled.
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March 26, 2026
Va. Taxpayer Was Resident Once She Moved, Dept. Says
An individual who moved into Virginia in 2020 was a part-year resident for tax purposes, the state tax commissioner ruled, rejecting her claim that all her income was subject to tax in her previous state.
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March 26, 2026
Va. Tax Commissioner Denies Unsubstantiated Biz Expenses
Virginia taxpayers failed to substantiate certain business expenses they claimed, the state tax commissioner found, rejecting their use of invoices as evidence of payments.
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March 26, 2026
NY ALJ Says Goodwill In Co.'s Sale Was Investment Income
Shareholders of a digital media service marketing business were required to make mandatory New York S corporation elections when they sold their business because goodwill from the sale constituted investment income, a New York administrative law judge said in a determination released Thursday.
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March 26, 2026
No Addback For Biz's Intercompany Interest, Va. Ruling Says
A company subsidiary in Virginia was not required to add back the interest expenses on certain intercompany loans, the state tax commissioner said in a letter ruling released Thursday, because the transactions had a valid business purpose other than tax avoidance.
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March 26, 2026
Mich. Justices Revive Firm's Tax Cap Fight Over New Roof
The Michigan Supreme Court revived a law firm's claims that a new roof for its office building wasn't an addition that allowed the property's taxable value increase to exceed a 5% cap, remanding the case for further examination of the firm's constitutional arguments.
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March 26, 2026
Utah Cuts Income Tax Rates, Corp. Franchise Tax Rate
Utah will cut its corporate and individual income tax rates and corporate franchise tax rate under a bill signed by the governor.
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March 26, 2026
Utah Eliminates Tax-Paid-To-Other-State Credit Review Rule
Utah eliminated a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill signed by the governor.
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March 26, 2026
Ore. Industrial Property Value Cut By Tax Court
An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.
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March 26, 2026
Minn. House Bill Seeks Tax On Assets Above $10M
Minnesota would impose an annual wealth tax of 1% of individuals' assets above $10 million under legislation introduced in the state House.
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March 25, 2026
Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case
A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.
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March 25, 2026
Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups
Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.
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March 25, 2026
NH Announces $104M In Revenue From Tax Amnesty Program
New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.
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March 25, 2026
Utah Expands Unrelated Biz Income Definition For Corp. Tax
Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.
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March 25, 2026
Idaho Expands Retail Developer Sales Tax Rebate
Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.
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March 24, 2026
MTC Airline Reg Updates Draw No Comments At Hearing
A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.
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March 24, 2026
NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit
New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.
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March 24, 2026
Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans
Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.
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March 24, 2026
Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says
A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.
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March 24, 2026
Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule
A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.
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March 24, 2026
Wis. Bill Would Create New Individual, Corp. Tax Rate
Wisconsin would create a new top income bracket for individuals and corporations under a bill introduced in the state Assembly.
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March 24, 2026
Ariz. Revenue Lags Behind Forecast By $41M
Arizona's general revenue collection from July through February underperformed expectations by $41 million, according to a state budget committee.
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March 24, 2026
Idaho Allows Estimated Payments For Audited Pass-Throughs
Idaho established a process for partnerships, S corporations and other pass-through entities that are subject to a federal tax audit to make estimated payments to the state's tax commission under a bill signed by the governor.
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March 24, 2026
Tax Agencies Using AI Mainly To Flag Fraud, OECD Says
Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.
Expert Analysis
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Making The Case For Rest In The Legal Profession
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.
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4 Ways Women Attorneys Can Build A Legal Legacy
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.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
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.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
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.
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Why NY May Want To Reconsider Its LLC Transparency Law
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.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
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.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
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.
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How Law Firms Can Counteract The Loneliness Epidemic
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.
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5 Keys To Building Stronger Attorney-Client Relationships
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.
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Death, Taxes And Relocations: SALT In Review
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.
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Attorneys Must Act Now To Protect Judicial Independence
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.
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Rethinking 'No Comment' For Clients Facing Public Crises
“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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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.