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State & Local
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April 09, 2026
Drug Co. Drops Challenge To La. Remote Seller Tax Rules
A pharmaceutical distribution company has dropped its claims that Louisiana's decentralized sales tax system imposes unconstitutional burdens on remote sellers, according to orders the state Board of Tax Appeals issued on other parts of the company's challenge to local sales tax assessments.
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April 09, 2026
Kan. To Allow Tax Break For Contractor Benefit Contributions
Kansas will allow state income tax subtractions for contributions to portable benefit plans for independent contractors under a bill signed by the governor.
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April 09, 2026
Kan. Expands Value Adjustment Rule To Residential Property
Kansas expanded a requirement for county appraisers to adjust commercial property valuations or order an independent appraisal in certain cases to apply to residential property under a bill signed by the governor.
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April 09, 2026
Ark. Gov. Calls Special Session For Income Tax Cuts
Arkansas would further cut income tax rates under a plan pitched by Gov. Sarah Huckabee Sanders.
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April 09, 2026
Ore. Court Nixes Social Security From Tax Break Calculation
The Oregon Constitution prohibits including Social Security benefits or the interest on federal bonds when determining income for purposes of phasing out certain tax breaks, the state tax court ruled.
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April 09, 2026
La. March Revenues Up $9M From Last Year
Louisiana's net revenue collection in March was $9 million higher than last year, according to the state Department of Revenue.
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April 09, 2026
Va. Authorizes Counties To Impose Tax On Event Admissions
Virginia authorized all counties to impose an admissions tax on event attendance charges under legislation signed by the governor.
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April 08, 2026
Trump Asks NY's Top Court To Toss AG's 'Flawed' Fraud Case
President Donald Trump on Wednesday asked New York's highest court to throw out New York Attorney General Letitia James' "deeply flawed" civil fraud judgment entirely after a lower appellate court tossed what it called an "excessive" $489 million penalty against the president, his sons and his real estate companies.
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April 08, 2026
Mo. Senate Panel Advances Income Tax Phaseout Proposal
A proposed constitutional amendment in Missouri that would phase out the state's personal income tax in exchange for a broader sales tax base was advanced by a state Senate committee after the panel altered some revenue triggers in the measure.
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April 08, 2026
Mass. Home's View Didn't Lower Property's Value, Board Says
A Massachusetts home was properly valued by a local assessor at nearly $3.4 million despite recent neighboring construction that changed its lake view, the state Appellate Tax Board ruled.
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April 08, 2026
Minn. House Bill Seeks New Top Income Tax Rate
Minnesota would establish a new top income tax rate of 10.85% under a bill introduced in the state House of Representatives.
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April 08, 2026
Ore. Court Says No Tax Break For Unincorporated Nonprofit
An Oregon nonprofit education center was not eligible to receive a property tax exemption in tax years 2021-22 through 2025-26 because it wasn't officially incorporated as a nonprofit until recently, the state's tax court said.
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April 08, 2026
Neb. To Levy Excise Tax On Kratom Products
Nebraska will impose an excise tax on retail sales of kratom products and eliminate a renewable energy tax credit under a bill signed by the governor.
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April 08, 2026
Minn. Senate Panel Weighs Digital Ad Tax, Sales Tax Rate Cut
Minnesota legislation to cut the sales tax rate and impose the tax on digital advertising services would modernize the state's tax structure and raise needed revenue, supporters told a Senate panel Wednesday, while business groups attacked the plan.
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April 08, 2026
Ky. Expands Counties' Power To Collect Late Property Taxes
Kentucky bolstered counties' authority to enforce the collection of delinquent property taxes under a bill signed by the governor.
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April 08, 2026
Ala. Net Tax Collection Through March Up $133M
Alabama's net tax revenue collection from October through March outpaced the total from the same period last fiscal year by $133 million, according to the state Department of Revenue.
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April 08, 2026
NH Total Receipts Through March Up $129M From Estimates
New Hampshire's general fund revenue collection from July through March exceeded estimates by $129 million.
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April 08, 2026
Iowa Revenue Through March Falls $791M From Last Year
Iowa's general fund revenue from July through March dropped $791 million from last year, according to the state Department of Management.
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April 08, 2026
Mass. Tax Board Upholds Couple's $4.9M Home Value
A Massachusetts home on a 144-acre residential property was properly valued at $4.9 million, the state Appellate Tax Board ruled, after the owners failed to provide comparable properties to prove the value should be lowered.
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April 07, 2026
AT&T Owes Mo. Local Tax On Some Services, Panel Finds
AT&T was obligated to pay gross receipts tax on its prepaid wireless services, but not on receipts from other sales, under the terms of a class action settlement agreement with Missouri cities, a state appeals panel said Tuesday.
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April 07, 2026
Calif. Couple Can't Claim Biz Loss For Home Office Damage
A California couple is not entitled to an income tax deduction for business losses attributed to damage done by a contractor to their home, which includes a home office, the state Office of Tax Appeals ruled.
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April 07, 2026
Wis. Creates Income Subtraction For Financial Theft Losses
Wisconsin will permit a state income subtraction for losses from fraud that are allowed to be subtracted on the federal level under a bill signed by the governor.
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April 07, 2026
Minn. Business Groups Decry House Bill For Wealth Tax
Minnesota business leaders urged a House panel Tuesday to reject legislation for an annual tax on personal assets beyond $10 million, along with another bill to expand the state tax in investment income.
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April 07, 2026
Calif. OTA Backs Storm-Loss Tax Deferral On Property Sale
A California couple is entitled to deferred taxation on capital gains under the Internal Revenue Code for the sale of a parcel of real property, the state Office of Tax Appeals said, overruling the California Franchise Tax Board.
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April 07, 2026
Ga. Lawmakers OK CPA Affidavits Instead Of Biz Tax Returns
Georgia would allow businesses to provide affidavits of certified public accountants instead of tax returns for purposes of determining how much occupation tax should be imposed under a bill approved by state lawmakers and headed to Gov. Brian Kemp.
Expert Analysis
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
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One Singular, Sensible Rate: SALT In Review
From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How AI May Reshape The Future Of Adjudication
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.
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When Legal Advocacy Crosses The Line Into Incivility
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.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
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.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
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.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
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.
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Del. Corporate Law Rework May Not Stem M&A Challenges
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.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
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.
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Getting One Right: SALT In Review
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.
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How Attorneys Can Become Change Agents For Racial Equity
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.
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Adapting To Private Practice: From US Attorney To BigLaw
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.