State & Local

  • 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.

  • August 21, 2026

    Taxation With Representation: Fenwick, Hengeler Mueller

    In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.

  • August 20, 2026

    Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes

    Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.

  • August 20, 2026

    RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes

    Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.

  • August 20, 2026

    NYC Cuts Unincorporated Business Tax Credit For Millionaires

    New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.

  • August 20, 2026

    Texas Comptroller Sets Plan To Overhaul Tax Regime

    Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.

  • August 20, 2026

    New Risks For Importers As US Steps Up Tariff Enforcement

    Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.

Expert Analysis

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

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    Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.

  • State, Federal Incentives Heat Up Geothermal Projects

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    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

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