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State & Local
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May 19, 2026
Ind. Tax Board Lowers Hotel Properties' Valuations
An Indiana assessor failed to justify hiking the valuations of three hotel properties by more than 5% from one year to the next, the state's Board of Tax Review ruled.
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May 19, 2026
NYC Tax Tribunal Says ALJ Wrongly Dismissed Co.'s Appeal
The New York City Tax Appeals Tribunal revived a transportation company's protest of a tax assessment, saying a chief administrative law judge prematurely dismissed the case without following the proper litigation procedures.
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May 19, 2026
Wis. Revenues Through April $862M Higher Than Last Year
Wisconsin's general fund revenue collection from July through April grew $862 million from the same period last year, according to the state Department of Revenue.
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May 19, 2026
Utah's Revenue Collection Through April Up $622M
Utah's general fund revenue collection from July through April beat the same period last year by $622 million, according to the State Tax Commission.
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May 19, 2026
Okla. Lawmakers Nix Veto Of Gambling Loss Cap Exclusion
Oklahoma lawmakers overrode the governor's veto of a bill that will exempt gambling losses from a cap on itemized deductions for state income tax purposes.
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May 19, 2026
Maynard Nexsen Adds Transactional Tax Pro In NC
Maynard Nexsen PC announced that it has added a partner to the firm's tax practice group from Nelson Mullins Riley & Scarborough LLP, adding that the Charlotte, North Carolina, hire brings expertise in transactional tax structuring and planning.
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May 18, 2026
Madigan Ruling May Offer High Court New Bribery Test
The Seventh Circuit found enough "overwhelming" evidence last month to sustain the conviction of former Illinois House Speaker Michael Madigan, but a U.S. Supreme Court that's spent years narrowing the reach of public corruption laws may be interested in whether prosecutors proved a sufficiently specific quid pro quo.
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May 18, 2026
Hookah Tobacco Co. Seeks Fla. Justices' Review Of Tax Law
A Florida state appeals court misapplied precedent instructing how to interpret ambiguous tax laws when it found a company's hookah tobacco products subject to the state's tobacco tax, the business argued in asking the state Supreme Court to review the decision.
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May 18, 2026
Minn. Lawmakers OK Federal Conformity, Property Tax Relief
Minnesota would conform with several changes to the federal tax code and extend its workaround of the cap on corporate deductions for state and local taxes under an omnibus tax package approved by lawmakers and heading to Gov. Tim Walz.
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May 18, 2026
K&L Gates Tax Trio Joins Holland & Knight In Dallas
Holland & Knight LLP announced Monday that three Dallas-based state and local tax attorneys from K&L Gates LLP have joined the firm's tax, executive compensation and benefits practice.
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May 18, 2026
Mo. Lawmakers OK Rail Infrastructure Tax Credit
Missouri would allow a tax credit to be claimed by railroad companies at least partially based in the state for the cost of maintaining and creating railroad infrastructure under the bill passed by the Legislature.
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May 18, 2026
Texas Rule Change Would Define Lessees For Tax Protests
Texas would amend its tax appeal rules to include a definition of lessees who are allowed to protest property valuations before the Appraisal Review Board in a rule proposed by the state comptroller.
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May 18, 2026
Pa. Revenue Through April Up $993M From Estimate
Pennsylvania's general fund revenue collection from July through April exceeded estimates by $993 million, according to the state Department of Revenue.
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May 18, 2026
Neb. Net Receipts Through April Lag Forecast By $135M
Nebraska's net receipts from July through April underperformed estimates by $135 million, according to the state Department of Revenue.
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May 18, 2026
Iowa Aligns With Boosted Fed. Tax Gambling Reporting Level
Iowa aligned with a higher threshold under federal tax law for determining when state income tax must be withheld on gambling winnings as part of a bill signed by the governor.
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May 17, 2026
La. Voters Reject Allowing Parishes To Eliminate Inventory Tax
Louisiana voters rejected a constitutional amendment that would have allowed parishes to reduce or eliminate their property taxes on business inventory.
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May 15, 2026
Airlines Back JetBlue's Fight Against Fla.'s Airline Tax Rules
Southwest Airlines and another aviation company backed JetBlue's claims that Florida's method for taxing airline income unconstitutionally leads to double taxation, asking a state appeals court to reverse a trial court decision in favor of the state tax agency.
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May 15, 2026
Colo. Lawmakers OK Tax Cuts To Offset Funding Shift Plan
Legislation passed by Colorado lawmakers would adjust the state's transportation funding and cut taxes that fund highway needs to avoid a potential budget crunch from a proposed ballot measure that would shift $700 million in state funds toward roads.
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May 15, 2026
La. Cancer Center Gets Public Service Property Tax Break
A Louisiana cancer treatment center that is owned by a public hospital satisfies the requirements for a property tax exemption for property used for a public purpose because the public hospital is considered a hospital service district, the state Board of Tax Appeals ruled.
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May 15, 2026
Va. General Revenue Collection Through April Up $1.8B
Virginia's general fund revenue from July through April exceeded that of the same period last year by $1.8 billion, according to the state Department of Accounts.
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May 15, 2026
Ill. Total Revenue Through April Beats Forecast By $574M
Illinois' total revenue from July through April outpaced estimates by $574 million, according to the state Office of Management and Budget.
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May 15, 2026
Taxation With Representation: Cassels, Ropes & Gray
In this week's Taxation With Representation, Equinox Gold Corp. and Orla Mining Ltd. announce a merger to create a major gold producer, OpenAI plans to form a company to boost adoption of its software across enterprises and private equity firm Apollo acquires trade show operators Emerald Holding and Questex.
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May 14, 2026
Newsom's Budget Change Targets Credits, SaaS, LLC Tax
California would make permanent its business tax credit limit, apply the sales tax to digital prewritten software and cut in half the $800 minimum tax for limited liability companies under a revised budget announced Thursday by Democratic Gov. Gavin Newsom.
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May 14, 2026
Ex-Newsom Aide Cops To Campaign Fund Theft, False Taxes
A former chief of staff to California Gov. Gavin Newsom pled guilty in federal court in Sacramento for her part in a scheme to divert some $225,000 from a dormant political campaign to a former Biden administration official's chief of staff, the U.S. Department of Justice announced Thursday.
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May 14, 2026
Fidelity Group Can't Claim NY Tech Tax Rate, ALJ Rules
A Fidelity combined group isn't eligible for a lower New York corporate franchise tax rate provided to qualified emerging technology companies because not every member of the group met the criteria for the benefit, a state administrative law judge said in a determination released Thursday.
Expert Analysis
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.