State & Local

  • May 26, 2026

    Importers Tell Justices Trump China Tariff Hikes Went Too Far

    The U.S. Supreme Court's recent decision striking down President Donald Trump's emergency tariff regime should encourage the justices to consider and overrule lower courts' judgments upholding China tariffs and subsequent modifications made to them during his first term, importers said Tuesday.

  • May 26, 2026

    Mo. Gov. Moves Income Tax Phaseout Plan To August Ballot

    Missouri's governor placed a proposed constitutional amendment that seeks to phase out the state's income tax and expand its sales tax base on the August primary ballot instead of the November ballot, saying lawmakers would benefit from additional time to draft legislation if voters approve the measure.

  • May 26, 2026

    SC Creates Credit For Renewable Gas Production Costs

    South Carolina taxpayers can now claim an income tax credit for costs related to the production of renewable natural gas for commercial purposes under a bill signed by the governor.

  • May 26, 2026

    Minn. Court OKs Homestead Break For Pair With Guide Camp

    A Minnesota couple with a seasonal resort and year-round home is entitled to full homestead credits for both, the state tax court said, calling the statutory distance limitation on application of that benefit ambiguous.

  • May 26, 2026

    Tenn. Creates International Money Transfer Tax

    Tennessee will impose a tax on money transferred from the state to anywhere outside the country and U.S. territories under a bill signed by the governor.

  • May 26, 2026

    CBP Says $20.6B In IEEPA Tariff Refunds Have Been Sent

    U.S. Customs and Border Protection's tariff refund system has processed hundreds of thousands of new entries over the past two weeks, and since coming online last month it has cleared $20.6 billion in refunds for duties struck down by the U.S. Supreme Court to importers, according to a declaration filed Tuesday in the U.S. Court of International Trade.

  • May 26, 2026

    No Farm Tax Break For Property, Minn. Tax Court Affirms

    The owner of a 35-acre property in Minnesota failed to show sufficient evidence that his use of the land met the threshold for an agricultural tax break, the state tax court affirmed.

  • May 26, 2026

    Arizona Clarifies 2024 Destroyed Property Tax-Valuation Law

    Arizona will retroactively clarify its treatment of the tax valuation of destroyed property under newly signed legislation amending language in a 2024 measure that left questions in its application.

  • May 22, 2026

    Law360 Reveals Titans Of The Plaintiffs Bar

    This past year, 10 lawyers across the country at plaintiffs' firms big and small helped secure millions of dollars in settlements and verdicts for their clients, going up against powerful defendants like Google, Monsanto and the Trump administration, earning the attorneys recognition as Law360's Titans of the Plaintiffs Bar for 2026.

  • May 22, 2026

    Bears' Best Gameplan: Playing Ill. And Ind. Off Of Each Other

    Creating a multibillion-dollar competition between Illinois and Indiana to build the Chicago Bears' new stadium is a strategy that has become increasingly popular among pro franchises that can leverage tax and financial incentives, and even real estate deals.

  • May 22, 2026

    Tenn. Extends Retroactive Tax Break Window For Nonprofits

    Tennessee extended the time frame for eligible nonprofit entities to retroactively apply a property tax exemption under a bill signed by the governor.

  • May 22, 2026

    Wis. Justices Turn Away Skechers' License Deal Tax Fight

    Wisconsin's top court let stand a ruling that found Skechers USA lacked purpose — other than avoiding taxes — for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in the state.

  • May 22, 2026

    To Plug Budget Holes, Hawaii Ends Tax Credits

    Hawaii will eliminate various tax credits, including two for renewable energy technologies, in an effort to make up for a revenue shortfall under a bill signed by the governor.

  • May 22, 2026

    NFL's Bears Bury Idea Of Putting New Stadium In Chicago

    The National Football League's Chicago Bears said the team is no longer looking to build a new stadium in the city of Chicago as they weigh a move to either Arlington Heights, Illinois, or Hammond, Indiana.

  • May 22, 2026

    Cannabis Grower Challenges Colorado's Pot Tax Calculus

    Colorado's marijuana regulator used an "unlawful" method for calculating average market rates of cannabis that resulted in inflated excise taxes being assessed against state-licensed operators, a proposed class action filed Thursday in Denver state court alleges.

  • May 22, 2026

    Eversheds Sutherland Tax Atty Moves To Greenberg Traurig

    Greenberg Traurig LLP has hired in Washington, D.C., a former Eversheds Sutherland counsel who advises clients on state and local tax controversies, tax planning and tax policy matters, the firm has announced.

  • May 22, 2026

    Tenn. Allows Counties To Exempt Food From Local Tax Rate

    Tennessee authorized counties that have a local sales tax to either levy a reduced rate on retail food sales or exempt them from the tax under a bill signed by the governor.

  • May 22, 2026

    Taxation With Representation: Goodwin, McGuireWoods

    In this week's Taxation With Representation, Equity Residential and AvalonBay Communities Inc. combine, investment firms CVC and Groupe Bruxelles Lambert lead a group of investors to buy pharmaceuticals company Recordati SpA, and NextEra Energy and Dominion Energy merge.

  • May 22, 2026

    Neb. Church Correctly Denied Vehicle Tax Break, Board Says

    A local tax board in Nebraska correctly denied a church a motor vehicle tax exemption, as the vehicle wasn't registered by the organization, the state's tax commission said in an order released Friday.

  • May 22, 2026

    Colo. Best Western Challenges Denver Use Tax Assessment

    The owner of a Best Western hotel told a Colorado state court that it was not liable for use tax on fees paid to that company, seeking to reverse a determination by the city and county of Denver that was upheld by the state tax department.

  • May 22, 2026

    SC Authorizes Local Sales Tax To Provide Property Tax Relief

    Municipalities in three South Carolina counties will be authorized to impose sales taxes of up to 1% to provide property tax relief, with local voter approval, under legislation signed by the governor.

  • May 22, 2026

    SC Revenue Through April $634M Better Than Last Year

    South Carolina's general fund revenue from July through April outpaced the same period last year by $634 million, according to the state Board of Economic Advisors.

  • May 22, 2026

    SC Bars Additional State, Local Tax On Digital Asset Payments

    South Carolina barred state and local governing authorities from imposing additional tax on digital assets used in payments on the sole basis of such assets' medium under a bill signed by the governor.

  • May 21, 2026

    Bloomberg Denied DC High-Tech Tax Break On Appeal

    Bloomberg Inc. was correctly denied a tax break on income from a partnership in Washington, D.C., because the partnership's benefits as a high-tech company did not extend to its owners, the D.C. Court of Appeals said in a decision released Thursday.

  • May 21, 2026

    SC Creates Internet Provider Tax Break, Excludes Data Centers

    South Carolina established a sales tax exemption for equipment, machinery and electricity sold to internet and communications service providers and barred data centers from claiming the tax break under a bill signed by the governor.

Expert Analysis

  • 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.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

  • An Illegitimate Avenue Of Repeal: SALT In Review

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    From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Crisis Management Lessons From The Parenting Playbook

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    The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.

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