State & Local
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July 15, 2026
New Tactics In The Data Center Wars: Incentives, Moratoriums
A rising tide of public opposition and scrutiny of artificial intelligence has culminated in several states repealing tax incentives for data centers and one state enacting the nation's first moratorium, prompting developers to look for friendlier pastures.
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July 15, 2026
Title Co. Can't Keep Tax Refund, Wash. Panel Rules 2nd Time
A Washington appeals panel handed a win again to the state Department of Revenue, reversing a lower court order that the department owed an $11 million tax refund to a title insurance and settlement services company.
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July 15, 2026
Ore. Biz Groups Sue Over Labor Dept. Expense Fund Bill
Oregon legislation to levy a new assessment on hourly wages to help fund the state Bureau of Labor and Industries was unconstitutionally enacted because three-fifths approval from each legislative chamber was required, business groups told the state tax court.
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July 15, 2026
Neb. Net Receipts In Fiscal Year Down $229M From Estimate
Nebraska's net receipts from July 2025 through June trailed forecasts by $229 million, according to a state Department of Revenue report released Wednesday.
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July 15, 2026
Minn. Tax Court Right On $108M Building Value, Justices Told
The Minnesota Tax Court operated within its discretion to give 80% weight to Hennepin County's appraisal of a Minneapolis office building and 20% to the owner's, the county told the state Supreme Court, urging it to uphold the property's valuation.
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July 15, 2026
Ind. Revenue Through Fiscal Year Beats Forecast By $587M
Indiana's general fund revenue collection from July 2025 through June exceeded estimates by $587 million, according to the state Department of Revenue.
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July 15, 2026
Wash. Chief Justice Draws 3 Challengers In Bid For 4th Term
A former public defender, a naval officer-turned-tax attorney and a family law practitioner are each vying this election season to unseat a veteran Washington State Supreme Court justice who's penned some of the high court's most significant opinions of the last two decades.
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July 14, 2026
House Backs Bill To End Penny Minting, Round Cash Sales
The phaseout of the penny would become law and retailers would be able to round cash transactions up or down to the nearest 5-cent amount under a bill that the U.S. House passed Tuesday, sending it to the Senate.
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July 14, 2026
IRS Ethics Guidance Highlights AI Billing Tensions
Recent IRS ethics guidance urged attorneys to acknowledge the time-saving features of artificial intelligence when billing clients, underlining the legal industry's ongoing reckoning with how, or if, this technology fits into the traditional practice of charging by the hour.
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July 14, 2026
NY Gov. Signs Data Center Moratorium Executive Order
New York Gov. Kathy Hochul has signed an executive order that blocks any new hyperscale data center projects from being built in her state by temporarily pausing environmental permits for those types of projects, the governor's office announced Tuesday.
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July 14, 2026
Hawaii Changes Affordable Housing Tax Exemption Authority
Hawaii will take the authority away from counties to grant general excise tax exemptions to affordable housing projects and give it to the state under a bill signed by the governor.
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July 14, 2026
Calif. Extends Sunset Date For Job Creation Biz Tax Credit
California extended the sunset date for a tax credit program that allows qualifying businesses to claim income tax credits if the business hires workers and invests in the state under a bill signed by Democratic Gov. Gavin Newsom.
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July 14, 2026
Ore. Charitable Deduction Denied Over Absent Statement
An Oregon taxpayer was correctly denied a deduction for a $24,000 donation to a church because he did not submit a contemporaneous statement that he received nothing for the contribution, the state tax court said.
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July 14, 2026
SD Revenue Through Fiscal Year Up $30M From Estimates
South Dakota's general fund revenue from July 2025 through June outpaced forecasts by $30 million, according to the state Bureau of Finance and Management.
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July 14, 2026
Ky. Revenues Through Fiscal Year Beat Estimate By $477M
Kentucky's general fund revenue from July 2025 through June outpaced forecasts by $477 million, according to the state Department of Revenue.
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July 14, 2026
Colo. Extends Deadlines For Taxpayers Impacted By Wildfire
Colorado residents and businesses affected by recent wildfires will be excused from certain tax deadlines and related penalties, the state Department of Revenue said.
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July 13, 2026
NJ Aims To Protect Ratepayers With Nuclear Power Guidelines
New Jersey Gov. Mikie Sherrill on Monday signed into law a bill intended to ensure consumers don't bear the costs of nuclear power projects needed to help address the growing demand for electricity driven primarily by data center consumption.
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July 13, 2026
Trade Group Seeks NY Top Court Review Of PL 86-272 Rule
A business trade group asked New York's highest court to hear its challenge to a state rule that outlines when out-of-state sellers' online activities exceed P.L. 86-272 protections, arguing the case involves a constitutional question that warrants the court's review, according to a brief Law360 obtained Monday.
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July 13, 2026
2nd Circ. Rejects Bid To End NYC's Congestion Pricing
The Second Circuit on Monday upheld New York City's congestion pricing, rejecting two suburban counties' claims that Manhattan's congestion pricing tolls are discriminatory and unconstitutionally restrict motorists' right to travel.
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July 13, 2026
Ill. Conforms Property Tax Law With High Court Takings Case
Illinois updated parts of its property tax code to clarify that tax authorities cannot keep more than a debtor owes under a bill approved by Democratic Gov. J.B. Pritzker.
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July 13, 2026
Mo. Creates Tax Credits For New Railroad Infrastructure
Missouri will allow tax credits for railroad companies at least partially based in the state to claim the cost of maintaining and creating railroad infrastructure under a bill approved by the governor.
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July 13, 2026
Calif. Revenue In FY27 Exceeds Forecast By $673M
California's total revenue collection from July 2025 through June was $673 million ahead of estimates, according to the state Office of the Comptroller.
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July 13, 2026
Minn. Revenue In Fiscal Year Beats Estimates By $248M
Minnesota's general revenue from July 2025 through June was $248 million better than forecast, according to the state Office of Management and Budget.
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July 13, 2026
Hawaii To Expand First-Time Homebuyer Tax Break
Hawaii will increase the individual income tax deduction amount that can be claimed for a taxpayer's contribution to a first-time homebuyer account under a bill approved by Democratic Gov. Josh Green.
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July 10, 2026
Mattress Seller, Mo. Customers End Use Tax Overcharge Fight
A Missouri federal court closed a class action by online customers claiming excessive tax charges by a mattress retailer after the parties reached a deal that will see the customers refunded.
Expert Analysis
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When Even A Judge Feels Defeated: SALT In Review
From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.
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Evolving Federal Rules Pose Further Obstacles To NY LLC Act
Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.
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The IRS Shouldn't Go To War Over Harvard's Tax Exemption
If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.
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An Illegitimate Avenue Of Repeal: SALT In Review
From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Crisis Management Lessons From The Parenting Playbook
The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.
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Adapting To Private Practice: From NY Fed To BigLaw
While the move to private practice brings a learning curve, it also brings chances to learn new skills and grow your network, requiring a clear understanding of how your skills can complement and contribute to a firm's existing practice, and where you can add new value, says Meghann Donahue at Covington.
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Top 3 Litigation Finance Deal-Killers, And How To Avoid Them
Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.
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How Attys Can Use A Therapy Model To Help Triggered Clients
Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.