State & Local
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October 05, 2026
Kansas Receipts Top Estimate By $174M Through Sept.
Kansas' total receipts from July through September were $174 million higher than an estimate, according to the state's Division of the Budget.
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October 05, 2026
Justices Won't Hear Corporate Transparency Act Challenges
The U.S. Supreme Court on Monday declined to hear two cases challenging the Corporate Transparency Act, a law designed to establish a national beneficial ownership registry for law enforcement agencies investigating shell companies that was severely curtailed by the U.S. Department of the Treasury.
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October 05, 2026
Mo. Commission OKs Religious Tax Break For Vacant Land
Undeveloped properties that are used by religious and charitable organizations qualify for a property tax exemption, the Missouri State Tax Commission ruled, saying there is no prohibition against vacant land being exempt from tax.
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October 05, 2026
Justices Decline To Weigh Travel Co.'s Challenge To Wis. Tax
The U.S. Supreme Court declined on Monday to take up a travel company's claims that its provision of travel services sold by Wisconsin-based agents through an online portal qualified for a federal law's protections against state income tax.
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October 02, 2026
NJ Tax Court Axes Challenge To Internet Activity Tax Rules
The New Jersey Tax Court tossed a trade group's challenge to the state's regulations that outline when an out-of-state company's internet activities exceed a federal law's protections against state income taxes, saying the rules weren't preempted by federal law.
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October 02, 2026
Signatures For Colo. Graduated Tax Plan Valid, Court Told
Signature gatherers for a Colorado ballot measure for graduated income tax rates followed all state laws aimed at preventing fraud, election officials and the measure's backers told a state court, urging it to reject a challenge to the validity of thousands of signatures.
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October 02, 2026
State & Local Tax Takeaways From September
Action in the state and local tax world in September was centered in courthouses in Massachusetts, Texas, California and elsewhere. Here, Law360 looks at highlights from the past month.
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October 02, 2026
DC Hikes Revenue Collection Estimate by $213M For 2026
Washington, D.C.'s chief financial officer said that the district expects to collect $213 million more in revenue in fiscal year 2026 than in 2025 but lowered its revenue estimate for fiscal year 2027.
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October 02, 2026
Dems Slam Proposed Limit On Tax Credits For Immigrants
A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.
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October 02, 2026
W.Va. Revenue Through Sept. $62M Up From Forecast
West Virginia's general fund revenue collection from July through September was $62 million higher than expected, according to the State Budget Office.
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October 02, 2026
Taxation With Representation: Hogan Lovells, Davies, Sidley
In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.
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October 01, 2026
Texas Moving To Fix Data Process Rule To Prevent Double Tax
Texas' tax agency will propose an amendment to its marketplace selling rule to remove certain fees from its definition of taxable data processing services, the state's comptroller said, adding that the current policy acts as a double tax on businesses and customers.
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October 01, 2026
Kilpatrick Adds Ex-Barnes & Thornburg Tax Partner
Kilpatrick has hired a former Barnes & Thornburg LLP attorney who is experienced in transactional law as a partner on its employee benefits and tax team and co-chair of its federal tax practice.
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October 01, 2026
Biz Loss Disallowed By Ore. Court For Lack Of Documentation
An Oregon electrical contractor failed to substantiate significant business losses, the state tax court ruled, upholding an income tax adjustment by the state Department of Revenue and a 20% penalty for substantial underpayment.
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October 01, 2026
Fla. Revenues Through Aug. $7M Over Forecast
Florida's net revenue collected in July and August was $7 million better than estimated, according to the state Office of Economic and Demographic Research.
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October 01, 2026
Ohio To Hold 90-Day Gas Tax Holiday
Ohio will nearly eliminate the state's excise taxes on gasoline and diesel fuel for 90 days under legislation signed Thursday by Gov. Mike DeWine.
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October 01, 2026
NY Tax Dept. Wrongly Denied Woman's Refund Bid, ALJ Says
A New York administrative law judge tossed a state tax department's notice that denied a woman's income tax refund claim, saying in a determination released Thursday that the agency failed to identify how it determined that the claimed refund amount was erroneous.
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October 01, 2026
Ore. Tax Break Denied For Homeowner Living Out Of State
An Oregon homeowner staying in Washington state to care for her 82-year-old brother is ineligible for a property tax deferral because she doesn't live in the Oregon home, a state court ruled, rejecting her plea for a health exemption to the residency requirement.
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September 30, 2026
DC Says Rail Fee Doesn't Favor Local Carriers Over Others
The Office of Attorney General for the District of Columbia has urged a federal judge to uphold its annual per-car fee on railroads against a challenge from the freight industry, arguing the charge is valid under the dormant commerce clause because it doesn't favor in-state interests over those outside the district.
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September 30, 2026
California Offers Refundable Tax Credits To Newsrooms
California will provide refundable tax credits aimed at helping local news organizations in the state hire and retain journalists, under a bill signed Wednesday by Democratic Gov. Gavin Newsom.
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September 30, 2026
Ohio Lawmakers Approve 90-Day Gas Tax Holiday
Ohio would nearly eliminate the state's excise taxes on gasoline and diesel fuel for 90 days under legislation that state lawmakers approved Wednesday.
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September 30, 2026
Biz Groups Tell Texas Justices Oil For Export Not Taxable
A group representing Texas' energy sector urged the state's Supreme Court to uphold a lower court decision finding that local governments are unable to assess property tax on an oil company's stored petroleum that it claimed was for export.
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September 30, 2026
Mich. Revenues Through August $1.3B Ahead Of Last Year
Michigan's general fund revenue from October through August was $1.3 billion higher than the same period last year, the State Budget Office said in a report released Wednesday.
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September 29, 2026
NYC Property Owners Say 2nd-Home Tax Is Unconstitutional
A group of New York City property owners and other parties sued the New York state government on Tuesday over its pied-à-terre tax for certain high-value second homes, alleging in state court that the tax is unconstitutional because it discriminates against people who don't primarily live in the city.
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September 29, 2026
NYC Must Redo Rollout Of 2nd-Home Tax, Judge Says
New York City must restart the rollout of its tax on high-value second homes because the city's tax agency relied on incomplete data when initially determining whether properties were primary residences that were exempt from the tax, a state court judge ruled Tuesday.
Expert Analysis
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Mich. Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought several notable financial services law developments to Michigan, including a U.S. Supreme Court ruling on state tax foreclosures, progress on a money transmission modernization bill package, and continued legislative momentum on cryptocurrency and mortgage lending, say attorneys at Dykema.
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A Tax Regulation With A Hole In The Middle: SALT In Review
From Dunkin' Donuts' successful challenge of a New Jersey sales tax regulation to a proposed income tax cut that won't appear on the Massachusetts ballot, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Choral Singing Makes Me A Better Lawyer
Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.
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Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.
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A Tax Costly To Everyone, Sooner Or Later: SALT In Review
From Pennsylvania's move toward a gross receipts tax on digital advertisers to news of yet another Fortune 500 company leaving New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Economic Questions To Ask Amid Tariff Refund Class Actions
The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.
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Crazy Little Thing Called Unsound Tax Policy: SALT In Review
From Kentucky's taxing of prediction markets to Iowa's new exemption for bees, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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If Upheld, Wash. Millionaire Tax Could Upend State Law
The Washington Supreme Court could open the door to broader income, rental and corporate taxes if it defies precedent and the historically established desires of voters by redefining the state constitution's concepts of “income” and “property” to uphold a new tax on wages over $1 million, says Richard Birmingham at Davis Wright.
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Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
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5 Things Associates Must Ask About Their Firm's Merger Plan
The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
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2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
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NY's Tax On 2nd Homes Compounds Residency Tax Risks
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.