State & Local

  • April 15, 2026

    Minn. Senate Panel Pitched On Hennepin Sales Tax Hike

    Minnesota would boost the sales tax in its largest county, with some of the resulting funds dedicated to local healthcare facilities, under legislation before a Senate panel on Wednesday.

  • April 15, 2026

    Hochul, Mamdani Pitch Tax On 2nd Homes In NYC

    New York Gov. Kathy Hochul and New York City Mayor Zohran Mamdani announced a proposal Wednesday for a pied-à-terre tax on second homes in the city valued at $5 million or more as state lawmakers hammer out a budget.

  • April 15, 2026

    Ala. Court Affirms Ally Entities Can't File Group Return

    An Alabama consolidated return cannot be filed by a group of Ally entities, including a bank, because the group failed to satisfy the requirements needed to file a financial institution return, the state appellate court affirmed.

  • April 15, 2026

    Ohio Board Says It Can't Rule On Constitutional Tax Argument

    The Ohio Board of Tax Appeals rejected a couple's challenge to a decision finding their supplemental employee retirement plan income taxable, saying it wasn't authorized to rule on their argument that taxing the income violates the state constitution.

  • April 15, 2026

    Okla. Total General Revenues Up $315M From Estimate

    Oklahoma's general fund revenue from July through March beat estimates by $315 million, according to the state Office of Management and Enterprise Services.

  • April 15, 2026

    Va. Revenue Through March Rises $1.6B From Last Year

    Virginia's general fund revenue from July through March surpassed the total from the same period last fiscal year by $1.6 billion, according to the state's finance secretary.

  • April 15, 2026

    Ohio Revenue Through March Beat Estimate By $722M

    Ohio's general fund revenue collection from July through March outpaced forecasts by $722 million, according to the state Office of Budget Management.

  • April 15, 2026

    Ariz. Bars Tax Rate Increase Proposals On Consent Agendas

    Arizona prohibited the state Legislature, boards, commissions and other public bodies from placing proposals to impose or raise tax rates on a meeting's consent agenda under a bill signed by the governor.

  • April 14, 2026

    Virginia Governor Proposes Delaying Cannabis Retail Sales

    Virginia Gov. Abigail Spanberger on Tuesday declined to sign into law legislation that would tax and regulate the sale of adult-use cannabis, sending the bill back to the Legislature with numerous changes, including delaying the launch of the retail market by an additional six months.

  • April 14, 2026

    Capital One Owes Fla. Tax On Card Interest, Tax Dept. Says

    A Florida trial court erred when it ruled that two Capital One entities don't owe the state taxes on credit card interest and interchange fees stemming from transactions involving Florida customers, the state's tax agency told an appeals court.

  • April 14, 2026

    Okla. Voters To Decide Reimbursement Of Exemption Revenue

    Oklahoma residents will vote on a constitutional amendment that if passed would require statewide laws establishing reimbursement methods for local taxing jurisdictions that lose money due to the manufacturing facilities property exemption, under an approved resolution.

  • April 14, 2026

    Ariz. Gov. Vetoes Participation In Fed. Scholarship Tax Credits

    A bill that would have allowed Arizona residents to participate in a new federal program offering income tax credits for contributions to scholarship organizations was vetoed by the governor.

  • April 14, 2026

    Ohio Justices Appear Wary Of Tax On W.Va. Car Dealership

    Several Ohio justices signaled Tuesday that they are sympathetic to a West Virginia car dealership's arguments that it didn't owe Ohio gross receipts tax on sales of vehicles to Ohio customers who purchased the cars in West Virginia.

  • April 14, 2026

    Hawaii Offers Tax Extensions To Storm Victims

    Hawaii will extend filing and payment deadlines on a case-by-case basis for residents affected by recent storms, the state's Department of Taxation announced.

  • April 14, 2026

    Del. House Bill Would Create Film Production Tax Credit

    Delaware would establish a film production tax credit under a bill introduced in the state House of Representatives.

  • April 14, 2026

    Maine Adopts High-Earner Tax, Updates Fed. Tax Conformity

    Maine will create an income tax surtax on those earning more than $1 million, adopt a pass-through entity tax and credit and conform with some federal tax changes under a supplemental budget signed by the state's governor.

  • April 13, 2026

    Wayfair Doesn't Buoy NJ's 86-272 Rules, Biz Group Argues

    New Jersey's tax agency incorrectly relied on U.S. Supreme Court sales tax precedent to support regulations outlining when a company's internet activities exceed P.L. 86-272's federal protections against state income taxes, a business trade group argued in the state Tax Court.

  • April 13, 2026

    Ore. Decouples From 1st-Year Depreciation Of Biz Property

    Oregon will decouple from the federal first-year depreciation of certain business property and from a tax break for small-business stock gains under legislation signed by the governor.

  • April 13, 2026

    Hawaii House Measure Seeks State, Local Tax Structure Study

    Hawaii's Department of Business, Economic Development and Tourism should study how state and local tax structures and programs may affect economic growth, according to a resolution adopted by the state House of Representatives.

  • April 13, 2026

    Weil Adds Kirkland, DLA Piper Attys To Private Funds Platform

    Weil Gotshal & Manges LLP announced two additions to its private funds platform on Monday, one from Kirkland & Ellis and the other from DLA Piper.

  • April 13, 2026

    Kan. Gov Vetoes Protest Petitions For Property Tax Increases

    Kansas would have allowed protest petitions to be filed by voters when local property taxes were increased under a bill vetoed by Gov. Laura Kelly that the state Legislature decided not to override.

  • April 13, 2026

    Guam Authorizes Tax Amnesty Program

    Guam authorized its tax department to establish an amnesty program to waive penalties and interest on eligible delinquent taxes under a bill signed by its governor.

  • April 13, 2026

    Calif. Revenues Through March Up $7.6B From Forecast

    California's general fund revenue from July through March outpaced estimates by $7.6 billion, according to a report released by the state comptroller.

  • April 10, 2026

    American Airlines Wins Fight With Texas Over Franchise Tax

    The Texas comptroller's office wrongly levied franchise tax on American Airlines' baggage fee revenue, a state appeals court ruled, upholding a refund for the airline after finding a federal law barred how the state sought to tax the company.

  • April 10, 2026

    Wis. Extends Carryover Time For Unused Research Credits

    Wisconsin extended the period during which unused income and franchise tax credits for qualified research expenses may be carried over under a bill signed by the governor.

Expert Analysis

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

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