State & Local

  • March 16, 2026

    New Int'l Tax Rules May Spur State Apportionment Arguments

    A major change in taxation of international income may present a bolstered argument for companies seeking alternative apportionment in states, tax professionals said Monday.

  • March 16, 2026

    NJ Tax Agency Looks To Sink Challenge To PL 86-272 Rules

    New Jersey regulations that outline when a company's internet activities exceed P.L. 86-272's tax protections account for modern business practices and are consistent with federal law, the state's tax agency argued in seeking to dismiss a trade group's challenge to the rules.

  • March 16, 2026

    SD Eliminates Ag Land Assessment, Tax Oversight Task Force

    South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.

  • March 16, 2026

    Mass. Board Lowers Tax Value Of Home With Pool

    A Massachusetts home with an enclosed pool was overvalued by a local assessor, a state board said in a ruling released Monday, largely agreeing with the homeowner's analysis of the assessments of similar properties.

  • March 16, 2026

    Tenn. Expands Property Tax Assessment Division's Duties

    Tennessee expanded the duties of the state comptroller's office's division of property assessments under a bill signed by the governor.

  • March 16, 2026

    Mass. Tax Valuation Cut For Seasonal Home With No Heat

    A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.

  • March 16, 2026

    Minn. Bill Seeks State Income Tax From Immigration Agents

    Minnesota would require state income tax filings from those participating in or supporting immigration enforcement in the state under legislation introduced Monday.

  • March 16, 2026

    Minn. Senate Bill Seeks $1M Estate Tax Exemption Boost

    Minnesota would increase its estate tax exemption from $3 million to $4 million for decedents dying after 2025 under legislation introduced Monday in the state Senate.

  • March 16, 2026

    Ga. Receipts Through Feb. Rise By $343M

    Georgia's general fund revenue collection from July through February grew by $343 million from the same period last fiscal year, according to the state Department of Revenue.

  • March 16, 2026

    Mass. Board Denies Estate's Deduction For Transfer From Heir

    Transfers amounting to $1.45 million into the account of a dying woman from one of her heirs were not loans that could be deducted from her estate's taxable value, a Massachusetts board said in a decision released Monday.

  • March 16, 2026

    Neb. General Revenues Through Feb. On Target, Dept. Says

    Nebraska's general fund receipts from July through February were in line with estimates, according to a report by the Department of Revenue.

  • March 16, 2026

    Ill. Revenue Through Feb. Beats Forecast By $427M

    Illinois' general revenue collection from July through February surpassed an estimate by $427 million, according to the state's Office of Management and Budget.

  • March 14, 2026

    Va. Lawmakers OK Legal, Taxed Marijuana Retail Sales

    Virginia lawmakers have given final approval to legislation that would tax and regulate the sale of adult-use cannabis, sending the bill to Democratic Gov. Abigail Spanberger, who is expected to sign it into law and bring to a close a half-decade of legal cannabis limbo for the state.

  • March 13, 2026

    Wash. Leg. Greenlights Bill To Undo 2025 Estate Tax Hike

    The Washington State Legislature passed a bill that would walk back estate tax rate increases approved by lawmakers last year for estates with taxable value of at least $1 million.

  • March 13, 2026

    States Seek To Block Trump's Latest 10% Tariff Order

    President Donald Trump's order imposing 10% tariffs on countries worldwide is unlawful because it conflicts with the international payments authority he immediately invoked to justify it, two dozen states argued Friday while asking the U.S. Court of International Trade to strike down or block the regime.

  • March 13, 2026

    Minn. Bill Seeks Tax Break For Data Center Electricity

    Minnesota would restore exemptions from sales tax on electricity for data centers that had applications to be built in before 2025 under a bill introduced in the state House of Representatives. 

  • March 13, 2026

    Minn. Sen. Panel Advances $400M Sales Tax Plan For Housing

    Minnesota would boost its sales tax rate by 0.375%, with the resulting $400 million raised annually committed to housing efforts, under a ballot measure proposed in legislation approved by the state Senate Health and Human Services Committee.

  • March 13, 2026

    Texas Justices Uphold Tax On NuStar's Shipped Fuel

    The Texas comptroller's office correctly sourced NuStar Energy's fuel sales and denied the company a $2.4 million franchise tax refund, the state's high court said Friday, upholding an appeals panel ruling.

  • March 13, 2026

    Minn. House Bill Seeks Tribal Mobile Sports Betting, Tax

    Minnesota would allow the 11 Native American tribes in the state to conduct mobile sports betting operations and impose a tax on revenue from bets under a bill introduced in the state House.

  • March 13, 2026

    Minn. House Bill Would Nix Tax Break For Large Data Centers

    Minnesota would repeal a sales tax exemption for large data centers and allow it instead for smaller centers under legislation introduced in the state House of Representatives.

  • March 13, 2026

    Kan. House Nixes Property Tax Cap Resolution

    The Kansas House of Representatives did not move forward a resolution that would have capped property assessment increases at 3% if approved by voters.

  • March 13, 2026

    Fla. Lawmakers OK Decoupling From New Corp. Tax Breaks

    Florida would decouple from a host of corporate tax breaks in last year's federal budget reconciliation bill under legislation approved by state lawmakers, saying the cost of offering the tax benefits was too hefty for the state budget to handle.

  • March 13, 2026

    Greenberg Traurig Adds Taft Private Wealth Partner In Chicago

    Greenberg Traurig LLP has hired a former Taft Stettinius & Hollister LLP partner, who joins the Chicago team to continue her practice focused on private wealth services, including advising individuals, families and businesses on estate planning and tax matters.

  • March 13, 2026

    Texas Appeals Court Upholds Tax Refund For Chemical Co.

    A Texas chemical manufacturing company is owed a sales and use tax refund on the reusable containers used to ship its products to customers, a state appeals court panel ruled, upholding a trial court order.

  • March 13, 2026

    Taxation With Representation: Paul Hastings, Duane Morris

    In this week's Taxation With Representation, uniform maker Cintas Corp. acquires workwear company UniFirst Corp., Controlled Thermal Resources Holdings Inc. plans to go public by merging with a special purpose acquisition company, and a Shell USA Inc. subsidiary sells Jiffy Lube International Inc. to Monomoy Capital Partners.

Expert Analysis

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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