State & Local
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September 18, 2026
House Bill Would Limit BEAT, Make Other Int'l Tax Changes
The U.S. would limit the scope of its base erosion and anti-abuse tax and modify several other international tax measures under a bill introduced by a Republican on the House Ways and Means Committee.
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September 18, 2026
Ala. Tax Doesn't Apply To Woman Caring For Sick Mother
Alabama's income tax does not apply to a woman who moved from the state to Washington, D.C., but returned temporarily to care for her sick mother, the state Tax Tribunal ruled.
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September 18, 2026
NJ Assembly Bill Seeks Review Of Film Tax Credit Program
New Jersey would be required to conduct a study on the efficacy of its film tax credit program under legislation introduced in the state Assembly.
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September 18, 2026
Taxation With Representation: Davis Polk, Latham, Sullivan
In this week's Taxation With Representation, a group backed by Michael Dell's family office and Sequence Holdings acquires a majority interest in The Baldwin Group, May Mobility merges with a blank check company, and Infineon Technologies sells its memory chip business to Winbond Electronics.
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September 18, 2026
NJ Assembly Bill Seeks Tax Deductions For Fraud Victims
New Jersey would allow victims of certain financial fraud schemes to take income tax deductions for the losses under a bill introduced in the state Assembly.
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September 18, 2026
IRS Floats Tax Return Form With Question About Citizenship
The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.
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September 17, 2026
NY Urges 2nd Circ. To Halt DOT Efforts Vs. Congestion Pricing
New York transportation agencies have urged the Second Circuit to shut down the Trump administration's continued efforts to eliminate congestion pricing, saying the federal government doesn't have free rein to renege on cooperative agreements without justification.
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September 17, 2026
Exonerated NJ Power Broker Sues Philly Inquirer For $100M
New Jersey power broker George E. Norcross III alleged in a $100 million defamation suit filed Thursday in Pennsylvania state court that the Garden State's failed racketeering case against him was built upon fabricated claims and notes that an editor at the Philadelphia Inquirer funneled to prosecutors.
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September 17, 2026
Colo. $2B Graduated Tax Proposal Faces Signature Challenge
A proposal to cut Colorado income tax rates for most earners, raise rates for high earners and raise $2 billion annually failed to gather the signatures needed to reach the state's November ballot, a lawsuit against state election officials charges.
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September 17, 2026
NY Builder Can't Project Sales Tax Refund On Audit, ALJ Says
A general contractor can't solely rely on information from a test period during an audit to substantiate a sales tax refund claim for the entire audit period, a New York administrative law judge said in a determination released Thursday.
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September 17, 2026
NJ August Revenue Collections Up $353M From Last Year
New Jersey's collections from its major revenue sources in August totaled $3.19 billion, representing an increase of $353.5 million, or 12.4%, from the same time period last year, according to a report from the state Department of Treasury.
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September 17, 2026
Minn. Homeowner Asks Justices To Undo Costs Order
A self-represented Minnesota homeowner's effort to throw out tax court order recovering a county's litigation costs in a property valuation dispute will go before the state Supreme Court, according to a writ of certiorari filed Thursday.
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September 17, 2026
NY Assembly Bill Would Raise Sales Tax Vendor Credit
New York would increase its maximum sales tax vendor credit for quarterly or annual filers under a bill filed in the state Assembly.
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September 16, 2026
MTC Clarifies Sourcing Of Partners' Guaranteed Payments
The Multistate Tax Commission group working on uniform rules for the state taxation of partnerships said Wednesday that it has revised its draft model act to clarify that certain payments to partners will be subject to the same sourcing rules as other items.
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September 16, 2026
Ohio Justices Send Fiserv Unit's Tax Fight Back To Board
The Ohio Supreme Court ordered a state tax board Wednesday to reexamine a Fiserv entity's claims that several of its services aren't subject to tax, saying the board conducted a thin evaluation of the dispute when it remanded the case to the state tax commissioner.
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September 16, 2026
Minn. Court Drops $22M From Wells Fargo Tower's Tax Value
A Wells Fargo office tower in Minneapolis was overvalued by $22 million by the local assessor, the Minnesota Tax Court said, looking at the sales prices of the building itself and applying calculations that it called for in a previous order.
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September 16, 2026
NJ Assembly Bill Would Create Annual Sales Tax Holiday
New Jersey would create an annual sales tax holiday during the third weekend in August under a bill introduced in the state Assembly.
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September 16, 2026
Ohio Board Says No Charitable Tax Break For Religious Org.
A religious institution's property used as administrative offices and leased to a healthcare entity doesn't qualify for a charitable-use tax exemption, the Ohio Board of Tax Appeals ruled Wednesday, upholding the state tax commissioner.
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September 15, 2026
Justices Asked To Resolve Cannabis Dormant Commerce Split
A California litigator's campaign of lawsuits alleging that state and local cannabis regulatory regimes violate the U.S. Constitution's dormant commerce clause has culminated in a petition for a writ of certiorari which appeared on the U.S. Supreme Court's docket Tuesday.
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September 15, 2026
Calif. Decouples Personal Tax From Business Expense Limit
California clarified that the state decouples from the federal business interest expense limitation under a section of the Internal Revenue Code for personal income tax purposes, under a bill signed by Gov. Gavin Newsom.
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September 15, 2026
Pa. Revises Consolidated Group Interest Deduction Guidance
Pennsylvania has walked back its previous guidance on the application of Internal Revenue Code Section 163(j)'s interest expense deduction to state corporate income taxpayers, the state Department of Revenue announced in a bulletin.
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September 15, 2026
Ohio Board Lowers Value Of Rental Homes Based On Income
The Ohio Board of Tax Appeals lowered the value of parcels with affordable housing after agreeing with the property owner's use of the income approach to value the residences.
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September 14, 2026
NY AG, CFTC Tussle Over Prediction Markets, Gambling Laws
The U.S. Commodity Futures Trading Commission on Monday asked a New York federal judge to find that the federal regulator has exclusive jurisdiction over prediction markets and put a stop to efforts by the state of New York to subject event contract providers such as Coinbase and Gemini to state gambling laws.
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September 14, 2026
Md. Seeks Review Of Court Ruling Scrapping Digital Ad Tax
Maryland's comptroller is appealing state tax court rulings that struck down the state's digital advertising tax, according to filings in state circuit court.
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September 14, 2026
Wis. Justices Decline To Review StubHub's $8.5M Tax Bill
The Wisconsin Supreme Court declined StubHub's petition for review of an appellate court decision that found the company liable for about $8.5 million in sales tax on tickets sold through its online platform.
Expert Analysis
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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A Decidedly Un-Federalist Thing To Do: SALT In Review
From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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Cannabis Industry Faces An Inflection Point This Year
Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.