State & Local

  • August 26, 2026

    Texas Appeals Court Says Co.'s Gear Correct On Tax Rolls

    A Texas appeals panel ruled Wednesday that a company's natural gas compressors leased in Frio County were correctly listed on that locality's tax rolls despite the company's claims that the equipment was assessed in multiple jurisdictions.

  • August 26, 2026

    NJ Can't Shield Docs From Tax Hike Challengers, Court Says

    The New Jersey Office of Legislative Services must disclose certain information relating to its calculations of a revenue estimate for a 2018 tax increase on income above $5 million, a state appeals court ruled, siding with a couple who are challenging the tax's retroactive application.

  • August 26, 2026

    Ore. Homeowner Hit With $19K In Fees, Penalties By Tax Court

    An Oregon homeowner must pay $15,000 in attorney fees and $4,000 in penalties after consistently maintaining an unreasonable position in challenges to his property tax assessment, the state tax court ruled Tuesday.

  • August 26, 2026

    Del. Net Receipts In July Up $21M From Last Year

    Delaware's net receipts in the first month of the 2027 fiscal year exceeded those of July 2025 by $21 million, according to the state Department of Finance.

  • August 25, 2026

    Ala. Won't Tax Nonresident Teleworkers, Revenue Dept. Says

    Employers in Alabama should generally not withhold state income tax from wages paid to nonresident employees working in other states, the state tax department said Tuesday, notwithstanding a tribunal order that allowed the taxation of such teleworkers.

  • August 25, 2026

    Mastercard Says Pa. Sourcing Reg Would Subvert Uniformity

    A proposed regulation from the Pennsylvania Department of Revenue would create a lack of uniformity between credit card companies and others regarding the sourcing of receipts, Mastercard told the department in comments on the regulation.

  • August 25, 2026

    Calif. Tax Board Clarifies Overpayment, Overcollection

    An overpayment occurs when a resident or business pays more than their true tax liability, and an overcollection occurs when the tax agency collects more than is due because of a mechanical or clerical error, the California Franchise Tax Board said Tuesday.

  • August 25, 2026

    Mo. Medical Co. Denied Tax Breaks Over Bonus Policy

    A nonprofit operator of medical clinics is ineligible for a charitable tax exemption for a host of its properties in three Missouri counties because bonuses for some of its leadership employees are tied to the organization's net earnings, the state Tax Commission ruled.

  • August 25, 2026

    ND Revenues Through June Lag Forecast By $44M

    North Dakota's general revenues through June was $44 million lower than expected, according to the state Legislative Council in a report released Tuesday.

  • August 25, 2026

    Nevada Sales Tax Revenue Through Fiscal Year Up $572M

    Nevada's sales and business tax collection from July 2025 through June exceeded the previous fiscal year by $572 million, but revenue from its excise taxes fell, according to the state Department of Taxation.

  • August 24, 2026

    Reporting Prediction Market Wins A Safe Bet Amid IRS Silence

    The IRS has yet to clarify how it will treat money people pocket from trading event contracts on prediction market platforms, but specialists urge against taking the agency's silence as an excuse to omit wins and losses from returns.

  • August 24, 2026

    Opportunity Zone Changes May Lessen Challenges, GAO Says

    Changes to the federal opportunity zone program, including broader reporting requirements, may mitigate some of the challenges state officials have encountered with the initial program, the Government Accountability Office said in a report Monday.

  • August 24, 2026

    OptumRx Seeks Quick Win In Apportionment Fight With Fla.

    Florida's tax agency incorrectly excluded rebates for drugmakers from the sales factor of OptumRx, and the company's pharmacy benefit management services can't be sourced to Florida because they took place elsewhere, OptumRx told a trial court.

  • August 24, 2026

    Childcare Center Late To Claim Tax Break, Minn. Justices Told

    A Minnesota childcare center failed to meet the statutory deadline for seeking a property tax exemption and was not entitled to judicial review of the tax break's denial, a county told the state Supreme Court, urging it to reverse a state tax court decision.

  • August 24, 2026

    No Refund Despite State Having Info, Ore. Tax Court Says

    An Oregon taxpayer was too late in seeking an income tax refund, the state tax court said, rejecting her argument that the state Revenue Department should have notified her that it had received the relevant withholding and that her return had not been filed.

  • August 24, 2026

    Mich. Panel Says More Proof Needed For Hospital's Tax Break

    A Michigan hospital and its parent nonprofit need to provide more information to substantiate that an entire commercial building used by both entities qualifies for a property tax exemption for charitable institutions, the state Court of Appeals ruled, reversing a tribunal's decision to award the exemption.

  • August 24, 2026

    Miss. Justices Say Business Tax Bills Mailed, Appeal Untimely

    Mississippi's Supreme Court said that two companies did not prove that the state Department of Revenue failed to mail sales and income tax assessments against them and that their appeal was ultimately untimely.

  • August 24, 2026

    Hawaii To Allow Tax Filing Relief After Hurricane

    Hawaii will allow taxpayers to request a filing and payment extension if they were impacted by a hurricane this month, the state Department of Taxation said.

  • August 24, 2026

    Utah Tax Collection Rises $596M From Prior Year

    Utah's tax collection from July 2025 through June topped the total from the prior fiscal year by $596 million, according to the state's Tax Commission.

  • August 21, 2026

    NJ Medicaid Fee Law Barred By ERISA, Trade Groups Argue

    A coalition of restaurant, retail and hotel industry groups has urged a New Jersey federal court to strike down a state law requiring businesses to pay a fine when their employees are enrolled in the state Medicaid program, arguing the statute conflicts with federal benefits law.

  • August 21, 2026

    Colo. Voters To Decide In November On Income Tax Rate Cap

    Colorado voters will decide whether to cap the state income tax rate at its current level under a measure approved for the November ballot by state election officials that could conflict with a proposal for a graduated tax system with rate hikes for high earners.

  • August 21, 2026

    Minn. Man Owes Assessed Gambling-Based AMT, Court Says

    A Minnesota contractor who made a significant income from gambling was subject to the state's alternative minimum tax in 2019 and 2021, the Minnesota Tax Court ruled, despite the man's protests that the tax is unconstitutional.

  • August 21, 2026

    Pa. Revenues In Fiscal Year 2026 $1.14B Ahead Of Forecast

    Pennsylvania's general fund revenue collection from July 2025 through June outpaced estimates by $1.14 billion, according to the state Department of Revenue.

  • August 21, 2026

    Ill. Offers Tax Relief In Counties Affected By Severe Weather

    Illinois is offering penalty and interest relief to individuals and businesses in 15 counties who are having difficulty paying and filing their taxes due to severe weather in July and August, the state Department of Revenue announced. 

  • August 21, 2026

    Ariz. Revenue In July Beats Forecast by $47M

    Arizona's general fund revenue collection in July outpaced budget estimates by $47 million, according to the state Joint Legislative Budget Committee.

Expert Analysis

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

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