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State & Local
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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.
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March 20, 2026
Duane Morris Bolsters SF Team With Hanson Bridgett Hire
Duane Morris LLP is growing its West Coast team, bringing in a Hanson Bridgett LLP transactions attorney as a partner in its San Francisco office.
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March 20, 2026
Neb. Tax Board Backs $1M Assessment Of Home
The Nebraska tax review board said that a residential property was fairly assessed at over $1 million, siding with the local assessor's sales comparison approach in an order released Friday.
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March 20, 2026
Mich.'s Whitmer Appoints Tax Dept. Employee To Tax Tribunal
Michigan Gov. Gretchen Whitmer appointed a state tax agency employee to serve as a judge on the state Tax Tribunal for a term of about 14 months.
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March 20, 2026
Taxation With Representation: Clifford Chance, Davis Polk
In this Week's Taxation With Representation, Public Storage acquires National Storage Affiliates Trust, 3M teams up with Bain Capital to buy Madison Fire & Rescue, and Mastercard acquires stablecoin infrastructure firm BVNK.
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March 20, 2026
Wis. General Revenue Through Feb. Up $587M
Wisconsin's general fund revenue collection from July through February exceeded the same period last year by $587 million, according to the state Department of Revenue in a report released Friday.
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March 20, 2026
Md. Senate Panel OKs Credit Extensions, Film Tax Break
Maryland would extend tax credit programs for business investment and eliminate the cap on its film production activity tax credit under an economic development package advanced by a state Senate panel Friday.
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March 19, 2026
Amazon Unlawfully Taxes Exempt Baby Items In Fla., Suit Says
Two Florida shoppers filed a proposed class action Thursday in Washington federal court accusing Amazon.com Inc. of overcharging customers by collecting sales tax on items that are supposed to be tax-free under Florida law, such as cribs, strollers, diapers and other products for toddlers and babies.
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March 19, 2026
DC Gov't Urged To Reshape SALT Cap Workaround Plan
A Washington, D.C., bill that would give pass-through entities a workaround to the federal cap on deductions for state and local taxes needs changes to integrate properly with existing district taxes, witnesses said at a D.C. Council hearing Thursday.
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March 19, 2026
Remote Work Was Not A Choice, Prof Tells NY Appellate Court
A professor at a New York university had no choice other than to work remotely out of the state because of the coronavirus pandemic, so his income earned while he worked at home in Connecticut is not subject to tax by New York, he told a New York appellate court Thursday.
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March 19, 2026
Texas Court Erases $7.8M In Taxes On Stored Export Oil
A Texas company storing presold crude oil to be exported to foreign countries was wrongly taxed $7.8 million by a county assessor, a state appeals court ruled Thursday, reversing a trial court decision.
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.