State & Local
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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.
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September 14, 2026
SF Vacancy Tax Barred By Calif. Law, Appeals Court Affirms
San Francisco's voter-approved tax on vacant residential units penalizes property owners for keeping those off the rental market and thus violates California law, a state appeals court panel ruled, upholding a trial court.
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September 14, 2026
Ohio August Tax Revenue Beats Projections By $29.3M
Ohio's general fund tax revenue collections in August exceeded projections by $29.3 million, or 1.1%, according to the Office of Management and Budget.
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September 14, 2026
Lawsuits Challenge New Ill. Taxes On Digital Ads, Social Media
Newly enacted taxes in Illinois on digital advertising and social media platforms violate federal law and the U.S. Constitution and should be struck down, an industry group charged in a pair of lawsuits in state court.
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September 11, 2026
Prediction Markets Ask Justices To Settle Sports Wager Split
Crypto.com on Friday became the third party to call on the U.S. Supreme Court to address the closely-watched circuit split on prediction market regulation, challenging a Ninth Circuit decision that allowed Nevada regulators to police certain sports event contracts since their "substance" appeared to be gambling.
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September 11, 2026
Prediction Markets' High Court Clash Looks More Imminent
The widespread clash over whether the regulation of prediction markets falls under federal or state jurisdiction was bound to land in the U.S. Supreme Court, and a new circuit split and urgent policy questions may force the justices' hands to take up the issue.
Expert Analysis
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5 Different AI Systems Raise Distinct Privilege Issues
A New York federal court’s recent U.S. v. Heppner decision, holding that a defendant’s use of Claude was not privileged, only addressed one narrow artificial intelligence system, but lawyers must recognize that the spectrum of AI tools raises different confidentiality and privilege questions, says Heidi Nadel at HP.
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AI-Assisted Arbitration Needs Safeguards To Ensure Fairness
As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.
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AI-Generated Doc Ruling Guides Attys On Privilege Risks
A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.
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The Law Firm Merger Diaries: Leadership Strategy After Day 1
For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.
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Calif.'s Civility Push Shows Why Professionalism Is Vital
The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.
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Now You Spell It, Now You Don't: SALT In Review
From Alaska's move toward a sales tax to a proposal that would do away with property tax in Georgia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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US-Ukraine Reconstruction Fund Tax Exemptions Uncertain
Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.
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How State FCA Activity May Affect Civil Fraud Enforcement
A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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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.