State & Local

  • June 23, 2026

    Vt. Updates Fed. Tax Linkup, Splits From Bonus Depreciation

    Vermont updated its conformity to the Internal Revenue Code but decoupled from several provisions of the federal law for state income tax purposes, including the federal treatment for bonus depreciation on qualified production property, under a bill signed by the governor.

  • June 23, 2026

    Ariz. Revenue Through May Beats Forecast By $350M

    Arizona's general fund revenue from July through May outpaced estimates by $350 million, according to the state Joint Legislative Budget Committee.

  • June 23, 2026

    Vt. General Revenue Collection Through May Down $89M

    Vermont's tax and revenue collection for July through May lagged behind the same period last fiscal year by $89 million, according to a state Agency of Administration report released Tuesday.

  • June 23, 2026

    Justices Say Mich. Tax Sale Allowed Under Constitution

    A Michigan county did not violate the U.S. Constitution when it took the title of a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the U.S. Supreme Court ruled Tuesday, agreeing with the Sixth Circuit on merits but remanding the case back to that court to address procedural questions.

  • June 22, 2026

    Virginia Budget Keeps Data Center Break But Adds Energy Tax

    Virginia lawmakers, representing the state with the country's largest number of data centers, sent a budget Monday to Gov. Abigail Spanberger that includes a first-in-the-nation electricity tax on the centers.

  • June 22, 2026

    Oil In Cos.' Tanks Is Taxable, County Tells Texas Justices

    A Texas county asked the state Supreme Court to overturn an appeals court's ruling that oil stored by two companies wasn't taxable, saying a substantial amount of the oil wasn't bound for foreign markets.

  • June 22, 2026

    Dunkin' Franchise Prevails In Challenge To NJ Food Tax Rule

    The New Jersey Tax Court struck down a state rule that established a formula for taxing sales of prepared food, siding with a Dunkin' Donuts franchise in ruling that the regulation exceeded the scope of the state's underlying tax laws.

  • June 22, 2026

    Ariz. Gov. Vetoes Bill To Make Tax Dept. Report New Stances

    For the second year in a row, Arizona's governor vetoed a bill that would have required the state's tax department to report changes in its applications of state law that would adversely affect taxpayers to lawmakers.

  • June 22, 2026

    Ariz. Ends Penalties For Late Tax Returns With Zero Due

    Arizona will no longer impose penalties on those who file late state income tax returns while owing zero tax under legislation signed by the governor.

  • June 22, 2026

    RI Allows Late Tax Interest Waivers For Commercial Property

    Rhode Island authorized the waiver of interest on overdue taxes for commercial properties under a bill signed by the governor.

  • June 22, 2026

    Pa. General Revenues Through May $928M Above Forecast

    Pennsylvania's general fund revenue from July through May outpaced estimates by $928 million, according to the state's Department of Revenue in a report released Monday.

  • June 22, 2026

    High Court Won't Wade Into Fight Over CBA Leave Provision

    The U.S. Supreme Court on Monday turned down a Minnesota teachers union local's bid for review of an Eighth Circuit decision that revived a taxpayer challenge to a collective bargaining agreement's policy letting workers take paid time off to work for their union.

  • June 18, 2026

    Comedian Carlos Mencia Charged In Calif. Tax Evasion Case

    Comedian Carlos Mencia is facing felony tax evasion charges after California prosecutors say he failed to report $8.7 million in personal and corporate income, the Los Angeles County District Attorney's Office announced Thursday.

  • June 18, 2026

    Calif. Billionaire Tax Qualifies For November Ballot

    Supporters of a referendum that calls for a 5% tax to be levied once on the wealth of California billionaires have collected enough signatures to get their measure on the November ballot, California's secretary of state said.

  • June 18, 2026

    Pennsylvania Skill Games Ruling Ups Ante For New Rules

    The Pennsylvania Supreme Court's recent ruling that skill games are subject to the same oversight as slot machines is a catalyst for lawmakers to craft a taxation and regulation framework and fuel a revenue boost Gov. Josh Shapiro has envisioned for years, experts tell Law360.

  • June 18, 2026

    NC Legislators OK 90% Property Tax Break For Builders

    North Carolina would allow local governments to create specialized districts and provide significant tax exclusions for developers to incentivize new property improvements under a bill now on the governor's desk.

  • June 18, 2026

    Ohio Updates 'Taxpayer' Meaning For Marijuana Tax

    Ohio revised the definition of a taxpayer for purposes of its excise tax on the sale of adult-use marijuana as part of amended regulations adopted by the state Department of Taxation.

  • June 18, 2026

    Del. Bill Seeks Intermediary Municipal Rental Tax Collection

    Delaware would require accommodations intermediaries to collect short-term rental tax for municipalities under a bill introduced in the state House of Representatives.

  • June 18, 2026

    Ind. Tax Dept. Issues Final Rule For Amnesty Program

    Indiana's revenue department released an interim final rule for an upcoming two-month tax amnesty period after receiving no public comments.

  • June 18, 2026

    NJ Tax Court Protects Taxpayer Methodology Ahead Of Trial

    A New Jersey tenant appealing the property tax assessment of a legacy data center is not required to provide the township with a detailed methodology of its assessment challenge prior to the case's trial, the state Tax Court ruled.

  • June 18, 2026

    Utah General Fund Revenue Through May Up $586M

    Utah's general fund revenue from July through May exceeded the same period last year by $586 million, according to the State Tax Commission.

  • June 18, 2026

    Conn. Revenue Through May Exceeds Last Year By $1B

    Connecticut's total revenue collection from July through May was $1 billion higher than the same period last fiscal year, according to the state Department of Revenue.

  • June 18, 2026

    Mass. Top Court Blocks Income Tax Cut From Ballot

    A proposal to cut Massachusetts' income tax rate from 5% to 4% over three years was blocked from the November ballot by the state's top court Thursday, which said it contained significantly misleading information.

  • June 17, 2026

    Kentucky AG Says Kalshi And Polymarket Offerings Are Illegal

    Kentucky's attorney general on Wednesday lodged three lawsuits accusing prediction market platforms Kalshi and Polymarket, and online casino platform VGW, of violating the state's consumer protection and gambling laws by offering unlicensed sports wagering in the state, and running illegal and addictive sweepstakes casino websites.

  • June 17, 2026

    Tractor Supply Wrongly Shifted Income, SC Court Affirms

    South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.

Expert Analysis

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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