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State & Local
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April 16, 2026
Ky. Conforms To Fed. Tax Changes, Nixes Tax Threshold
The Kentucky General Assembly overrode the governor's veto of a bill that eliminates its sales tax nexus transaction threshold, levies sales tax on data brokering services and will conform the state's tax code with some provisions of the Internal Revenue Code.
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April 16, 2026
Ariz. Justices OK Taxing District's Levy Boost For Growth
Adjustments in the base levy limit set by an Arizona community college district were valid under state law in addition to an increase approved by voters, the state's high court said, affirming a tax court decision.
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April 16, 2026
Minn. Bill Seeks Lodging Tax For Crime Victims Fund
Minnesota would impose taxes on lodging and on pay television services sold in lodging facilities, with the revenue dedicated to a fund for crime victims, under legislation in the state Senate.
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April 16, 2026
Maine Extends Tax Credit For Affordable Housing Projects
Maine extended an income tax credit for developers of eligible affordable housing projects by eight years under a bill signed by the governor.
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April 16, 2026
NY Tax Collections Grow $10B From Prior Year
New York state collected $10 billion more in tax in the fiscal year that ended last month than in the prior year, according to the state's tax department.
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April 16, 2026
Minn. Bill Would OK Local Sales, Income Taxes For Hospitals
Minnesota would allow jurisdictions in the Twin Cities area to impose temporary local sales and income taxes to help fund healthcare facilities under legislation introduced in the state Senate.
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April 16, 2026
Ill. Revenue Beats Budget Forecast By $149M
Illinois' general revenue collection from July through March outpaced estimates by $149 million, according to the Governor's Office of Management and Budget.
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April 15, 2026
NYC Tribunal Says Case's 20-Year Hold Didn't Violate Rights
A New York City tribunal rejected an insurance agent's arguments that his tax case that was stuck on hold for nearly 20 years while he waited for a quorum to hear it should be dismissed for denying him due process.
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April 15, 2026
Va. Requires Tax Calculation On Pre-Rounding Sale Price
Virginia authorized rounding cash transactions to the nearest five-cent increment and will require taxes to be calculated based on the sale price before rounding under a bill signed by the governor.
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April 15, 2026
Mo. County Need Not Levy Voter-Approved Tax, Court Says
A Missouri county wasn't required to levy a sales tax that voters approved in 2024 to fund children's services, a state appeals court ruled, saying the authorizing statute only said the county "may" administer the tax if it were approved.
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April 15, 2026
Minn. Senate Panel Pitched On Hennepin Sales Tax Hike
Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.
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April 15, 2026
Hochul, Mamdani Pitch Tax On 2nd Homes In NYC
New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.
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April 15, 2026
Ala. Court Affirms Ally Entities Can't File Group Return
An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.
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April 15, 2026
Ohio Board Says It Can't Rule On Constitutional Tax Argument
The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.
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April 15, 2026
Okla. Total General Revenues Up $315M From Estimate
Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.
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April 15, 2026
Va. Revenue Through March Rises $1.6B From Last Year
Virginia's general fund revenue from July through March surpassed the total from the same period last fiscal year by $1.6 billion, according to the state's finance secretary.
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April 15, 2026
Ohio Revenue Through March Beat Estimate By $722M
Ohio's general fund revenue collection from July through March outpaced forecasts by $722 million, according to the state Office of Budget Management.
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April 15, 2026
Ariz. Bars Tax Rate Increase Proposals On Consent Agendas
Arizona prohibited the state Legislature, boards, commissions and other public bodies from placing proposals to impose or raise tax rates on a meeting's consent agenda under a bill signed by the governor.
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April 14, 2026
Virginia Governor Proposes Delaying Cannabis Retail Sales
Virginia Gov. Abigail Spanberger on Tuesday declined to sign into law legislation that would tax and regulate the sale of adult-use cannabis, sending the bill back to the Legislature with numerous changes, including delaying the launch of the retail market by an additional six months.
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April 14, 2026
Capital One Owes Fla. Tax On Card Interest, Tax Dept. Says
A Florida trial court erred when it ruled that two Capital One entities don't owe the state taxes on credit card interest and interchange fees stemming from transactions involving Florida customers, the state's tax agency told an appeals court.
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April 14, 2026
Okla. Voters To Decide Reimbursement Of Exemption Revenue
Oklahoma residents will vote on a constitutional amendment that if passed would require statewide laws establishing reimbursement methods for local taxing jurisdictions that lose money due to the manufacturing facilities property exemption, under an approved resolution.
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April 14, 2026
Ariz. Gov. Vetoes Participation In Fed. Scholarship Tax Credits
A bill that would have allowed Arizona residents to participate in a new federal program offering income tax credits for contributions to scholarship organizations was vetoed by the governor.
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April 14, 2026
Ohio Justices Appear Wary Of Tax On W.Va. Car Dealership
Several Ohio justices signaled Tuesday that they are sympathetic to a West Virginia car dealership's arguments that it didn't owe Ohio gross receipts tax on sales of vehicles to Ohio customers who purchased the cars in West Virginia.
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April 14, 2026
Hawaii Offers Tax Extensions To Storm Victims
Hawaii will extend filing and payment deadlines on a case-by-case basis for residents affected by recent storms, the state's Department of Taxation announced.
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April 14, 2026
Del. House Bill Would Create Film Production Tax Credit
Delaware would establish a film production tax credit under a bill introduced in the state House of Representatives.
Expert Analysis
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.
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Associates Can Earn Credibility By Investing In Relationships
As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.