State & Local
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March 25, 2026
NH Announces $104M In Revenue From Tax Amnesty Program
New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.
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March 25, 2026
Utah Expands Unrelated Biz Income Definition For Corp. Tax
Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.
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March 25, 2026
Idaho Expands Retail Developer Sales Tax Rebate
Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.
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March 24, 2026
MTC Airline Reg Updates Draw No Comments At Hearing
A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.
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March 24, 2026
NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit
New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.
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March 24, 2026
Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans
Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.
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March 24, 2026
Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says
A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.
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March 24, 2026
Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule
A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.
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March 24, 2026
Wis. Bill Would Create New Individual, Corp. Tax Rate
Wisconsin would create a new top income bracket for individuals and corporations under a bill introduced in the state Assembly.
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March 24, 2026
Ariz. Revenue Lags Behind Forecast By $41M
Arizona's general revenue collection from July through February underperformed expectations by $41 million, according to a state budget committee.
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March 24, 2026
Idaho Allows Estimated Payments For Audited Pass-Throughs
Idaho established a process for partnerships, S corporations and other pass-through entities that are subject to a federal tax audit to make estimated payments to the state's tax commission under a bill signed by the governor.
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March 24, 2026
Tax Agencies Using AI Mainly To Flag Fraud, OECD Says
Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.
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March 23, 2026
Wash. OKs Cash Transaction Rounding Rules As Penny Fades
Washington adopted a law on Monday allowing cash retail transactions to be rounded to the nearest nickel increment, providing clarity for Evergreen State merchants in the wake of the federal government's decision to stop making pennies last year.
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March 23, 2026
Ga. Updates Federal Tax Conformity, Provides Refunds
Georgia will update its conformity to the Internal Revenue Code, offer income tax exemptions for overtime and tips and provide a one-time tax refund of up to $500 per household under bills signed by Republican Gov. Brian Kemp.
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March 23, 2026
La. Senate Panel OKs Extending Tax Protest Deadlines
Louisiana would give taxpayers an extra 30 days to file a suit challenging a tax assessment under a bill advanced Monday by the state Senate Revenue and Fiscal Affairs Committee.
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March 23, 2026
Ind. Man Should Secure Homestead Deduction, Board Says
An Indiana man who signed the deed of his property over to his former partner and moved to a new location should be allowed a homestead deduction for the new property, the state Board of Tax Review ruled.
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March 23, 2026
Alaska Would Exempt New LNG Projects From Property Tax
Alaska would exempt liquified natural gas projects in the state's northern region from state and local property taxes for the first years of their operation under a bill introduced in the state Senate.
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March 23, 2026
Democratic AGs Demand IEEPA Tariff Refund Legislation
A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.
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March 23, 2026
Ind. Tax Board Cuts Vacant Building Value Due To Demo Cost
The Indiana tax board said that a vacant property purchased to be made into a medical research facility should have its assessed value reduced to account for the cost of demolition.
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March 23, 2026
Colo. Plan To Suspend Interim Tax Committee Advances
Colorado would stop the activities of a legislative tax policy committee for the 2026 interim under legislation passed by a House panel.
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March 23, 2026
Utah To Impose Tax On Digital Content 'Harmful To Minors'
Utah will impose an excise tax on commercial entities that publish digital content deemed to be "harmful to minors" and allocate tax revenue for mental health programs and enforcement of age verification rules under a bill signed by the governor.
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March 23, 2026
Minn. Senate Bill Seeks Data Center Electricity Tax Break
Minnesota would restore its sales tax exemption for electricity used by data centers that had begun seeking state approval before 2025 under legislation introduced Monday in the state Senate.
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March 20, 2026
SD Lowers Maximum Property Tax Levies For School Districts
South Dakota lowered maximum property tax levies that may be imposed by school districts under a bill signed by the governor.
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March 20, 2026
DC Circ. Urged To Maintain Block On IRS-ICE Data Sharing
The D.C. Circuit should keep in place a block on the IRS' policy of sharing data with immigration authorities because the policy is unlawful and a lower court properly weighed the matter, a coalition of nonprofits and labor unions said.
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March 20, 2026
Md. House OKs Study Of Tax Break For Farm Electricity
Maryland's comptroller would study and report on exempting electricity from the state's sales tax when used for certain agricultural purposes under legislation passed by the state House of Delegates.
Expert Analysis
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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.
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A Potential Attack On Good Sense In Chicago: SALT In Review
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.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
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.
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High Court, Not A Single Justice, Should Decide On Recusal
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.
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A Remarkable Scheme Undressed: SALT In Review
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.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
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.
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Painting Makes Me A Better Lawyer
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.
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Protecting Sensitive Court Filings After Recent Cyber Breach
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.
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What Ethics Rules Say On Atty Discipline For Online Speech
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.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
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.
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When A Tax Law Breaks The Law: SALT In Review
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.
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Power To The Paralegals: How And Why Training Must Evolve
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.