State & Local

  • May 12, 2026

    Idaho Revenues Through April Up $179M From Forecasts

    Idaho's general fund revenue from July through April exceeded estimates by $179 million, according to the state Division of Financial Management.

  • May 12, 2026

    Ky. Revenue Through April Rises $221M From Last Year

    Kentucky's general fund revenue collection from July through April beat the total from the same period last fiscal year by $221 million, according to the state Department of Revenue.

  • May 11, 2026

    Minn. Justices Challenge County On Hilton Valuation Appeal

    Minnesota's justices quizzed counsel for Hennepin County on Monday on whether its arguments for its preferred method for valuing a Hilton-branded Minneapolis hotel and convention center could be enough to overturn a state tax court decision that adopted the owner's approach.

  • May 11, 2026

    Georgia To Cut Income Tax Rate To 4.99%

    Georgia will lower its income tax rate, increase standard deductions and provide temporary exclusions for tax on some overtime pay and cash tips under legislation signed Monday by Republican Gov. Brian Kemp.

  • May 11, 2026

    NC Justices Asked To Clarify Leandro School Funding Opinion

    The school boards of several low-wealth North Carolina counties are asking the state Supreme Court to elucidate a recent ruling that invalidated nine years of developments in the public school funding case known as Leandro, contending the opinion suggests the court usurped power in its jurisdictional conclusions.

  • May 11, 2026

    Kansas Clarifies Transient Tax Application During World Cup

    Kansas' adoption of a new definition of transient guests will affect who is subject to transient occupancy tax during the FIFA World Cup, the state Department of Revenue said in a notice.

  • May 11, 2026

    Broadway Shows Freed From NYC Rent Tax On Billboards

    Operators of four Broadway musicals don't owe New York City's commercial rent tax on billboard advertisements that they paid third-party entities to run because the operators didn't use the billboards, a city administrative law judge determined.

  • May 11, 2026

    Ind. Revenue Through April $1.3B Better Than Forecast

    Indiana's general fund revenue collection from July through April beat estimates by $1.3 billion, according to the State Budget Agency.

  • May 11, 2026

    Calif. Revenue Through April Beats Estimate By $12B

    California's general fund revenue from July through April outpaced a forecast by $12 billion, according to the state controller's office.

  • May 11, 2026

    Ga. Allows Review Of Tax Records For Unclaimed Property

    Georgia authorized its Department of Revenue to review tax records to verify the identity of owners of unclaimed property under a bill signed by Gov. Brian Kemp.

  • May 08, 2026

    NC Senate Bill Seeks Tax On 'Harmful Materials' Vendors

    North Carolina would impose an excise tax on vendors of materials that are deemed to be harmful to minors under a bill introduced in the state Senate.

  • May 08, 2026

    Securities Co. Asks NY Court To Source Receipts To Investors

    A securities company asked a New York state appeals court to reverse a tribunal decision that said its receipts must be sourced to the locations of institutional intermediaries, such as investment advisers, rather than where underlying investors were located.

  • May 08, 2026

    Texas Justices Rule Nicotine Pouches Are Taxable

    The Texas Supreme Court ruled Friday that nicotine pouches are a tobacco substitute and subject to the state's excise tax, overturning a lower court decision that found they aren't taxable as they aren't made of tobacco.

  • May 08, 2026

    Oregon Court OKs Farm Tax Break For Horse Stabling

    An Oregon property is eligible for a special farm use assessment because its stabling and pasturing of horses for profit were qualifying activities, the state tax court found Friday, reversing a local assessor's determination.

  • May 08, 2026

    Mass. Board Says Not Enough Evidence To Drop Home Value

    The owners of a Massachusetts home did not provide enough evidence in their analyses of comparable properties to lower the home's valuation for property tax purposes, the Massachusetts Appellate Tax Board said.

  • May 08, 2026

    Taxation With Representation: Corrs, Kirkland, Linklaters

    In this week's Taxation With Representation, gold companies Regis Resources and Vault Minerals combine, Long Lake Management acquires American Express Global Business Travel and Vodafone buys out CK Hutchison Holdings to become the sole owner of their telecommunications joint venture.

  • May 08, 2026

    Colo. Panel OKs Nix Of Downloadable Software Tax Break

    Colorado would eliminate its sales tax exemption for downloadable software, matching the treatment of software purchased at stores, under legislation advanced by a state Senate panel.

  • May 07, 2026

    NY Internet Activity Rule Not Barred By Fed. Law, Panel Says

    A New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes isn't preempted by federal law, a state appeals court ruled Thursday, saying the federal statute's goal of shielding certain interstate businesses from tax isn't impeded by the regulation.

  • May 07, 2026

    Colo. Panel OKs Transit And Housing Zone Tax Credit

    Local governments in Colorado could create transit and housing investment zones and the state would create an income tax credit for related housing development efforts, under legislation advanced Thursday by a state panel.

  • May 07, 2026

    Hochul Says Budget Deal Will Include NYC 2nd-Home Tax

    New York Gov. Kathy Hochul said Thursday that she reached a budget compromise with lawmakers that includes a tax on high-value second homes in New York City and a tax break for tip income, but the state Assembly speaker denied that a deal had been reached.

  • May 07, 2026

    Hawaii Lawmakers OK Conformity For Income, Estate Taxes

    Hawaii would conform its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill approved by state lawmakers and sent to the governor Thursday.

  • May 07, 2026

    Ark. Cuts Top Individual, Corp. Income Tax Rates

    Arkansas reduced its top individual income tax rate and will lower its top corporate income tax rate under legislation signed by Gov. Sarah Huckabee Sanders.

  • May 07, 2026

    NY ALJ Upholds Tax On Like-Kind Exchange

    A group of individuals can't deduct certain expenses associated with a like-kind exchange because they failed to prove that the costs, which included broker fees and payments to satisfy liens on the property, were eligible expenses, a New York state administrative law judge said in a determination Thursday.

  • May 07, 2026

    Colo. Panel OKs Conservation Easement Tax Credit Extension

    Colorado would extend its conservation easement tax credit for five years, through tax year 2036, under legislation advanced by a Senate panel Thursday.

  • May 07, 2026

    Stinson Real Estate Finance Atty Joins Reed Smith In DC

    Reed Smith LLP has hired a Stinson LLP lawyer who focuses her practice on real estate finance matters, renewable energy tax credit and new market tax credit issues, the firm has announced.

Expert Analysis

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • Food For Thought On Taxes, By The Bagful: SALT In Review

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    From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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