State & Local

  • March 04, 2026

    Wis. Revenue Collection Through Jan. Up $677M

    Wisconsin's revenue collection from July through January outpaced the same period last year by $677 million, according to the Department of Revenue.

  • March 04, 2026

    Fla. Net Revenue Through Jan. Misses Estimate By $17M

    Florida's net general revenue collection from July through January underperformed an estimate by $17 million, according to the state Office of Economic and Demographic Research.

  • March 04, 2026

    RI Budget Director Pitches New Top Income Tax Bracket

    Rhode Island should create a new tax bracket on income over $1 million in its next budget and decouple from the federal tax code's research and development expense deduction, the state's budget director said in a meeting with lawmakers.

  • March 04, 2026

    Md. House Panel OKs Expanding Urban Agriculture Tax Break

    Maryland would expand eligibility for its local option property tax break for urban agriculture under legislation approved by a state House panel.

  • March 03, 2026

    Wash. Panel Reverses $11M Tax Award To Insurance Co.

    A Washington state appeals panel handed a win to Washington's Department of Revenue on Tuesday, reversing a lower court's order that the department owed a $10.9 million tax refund to a title insurance and settlement services company.

  • March 03, 2026

    Ore. House OKs Forming Task Force On Int'l Taxation

    Oregon would establish a task force on international taxation under legislation passed Tuesday by the state House of Representatives.

  • March 03, 2026

    Ore. Moves $4.3B Transportation Tax Vote To May

    Oregon voters will decide in May, instead of November, whether to repeal most of the revenue measures in a $4.3 billion transportation funding package under a bill signed into law by Gov. Tina Kotek.

  • March 03, 2026

    Utah Legislature OKs Updates To Unclaimed Property Timing

    Utah would update how long a tax-deferred or tax-exempt retirement or pension account could go unclaimed before it were presumed abandoned under a bill approved by lawmakers and sent to the governor for consideration.

  • March 03, 2026

    State & Local Tax Takeaways From February

    As some state legislatures moved closer in February to wrapping up their sessions, state governments worked on budget proposals like a planned digital advertising tax in Michigan and advanced ballot measures that would let voters decide significant changes in tax policy.

  • March 03, 2026

    W.Va. Updates Its Definition Of Federal Adjusted Gross Income

    West Virginia will align with the U.S. government's definition of federal adjusted gross income under a bill signed by the governor.

  • March 03, 2026

    Wis. Bill Would Create Breast Pumps Sales Tax Break

    Wisconsin would exempt sales of breast pump equipment from the state's sales and use tax under a bill introduced in the Senate.

  • March 03, 2026

    Tenn. Lawmakers OK Expanding Assessment Division's Duties

    Tennessee would expand the duties of the state comptroller's office's division of property assessments under a bill approved by state lawmakers and headed to the governor.

  • March 03, 2026

    Titles Certified For 4 Ore. Anti-Tax Ballot Measures

    Four proposed voter initiatives that would lower or eliminate taxes in Oregon, or set a higher barrier to enact new taxes, advanced toward the November election with the certifications of ballot titles by the state attorney general's office.

  • March 03, 2026

    Minn. Bills Seek Conformity With Federal Corp. Tax Changes

    Minnesota would conform the state with federal changes in corporate taxes enacted in last year's budget bill under four bills introduced in the state House of Representatives.

  • March 03, 2026

    Minn. Bill Seeks $5M For Advanced Tax Compliance Program

    Minnesota would appropriate $5 million to launch a tax compliance program using advanced tax analytics and business intelligence tools under legislation introduced in the state House of Representatives.

  • March 03, 2026

    Feds Lose Fight To End NY Congestion Pricing

    A Manhattan federal judge ruled Tuesday that the U.S. Department of Transportation acted unlawfully when it purportedly terminated a federal agreement that gave New York's congestion pricing the green light, handing the state a decisive victory against the Trump administration's efforts to eliminate the program.

  • March 03, 2026

    Minn. Bill Seeks 50% Tax On Private Detention Facilities

    Minnesota would impose a tax on private detention facilities, levied at 50% of the facility's gross revenues, under legislation proposed in the state House of Representatives.

  • March 03, 2026

    Wyo. Updates Sales Tax Law To Include Use Tax Provisions

    Wyoming revised and expanded various parts of the state's sales tax law to incorporate the administration of use tax under a bill signed by the governor.

  • March 02, 2026

    Ore. Lawmakers OK Moving Up $4.3B Transportation Tax Vote

    Oregon voters would decide in May, instead of November, whether to scrap most of the tax and fee hikes in a $4.3 billion transportation plan under legislation passed Monday by the state House of Representatives.

  • March 02, 2026

    Calif. OTA Says Nevada Firm Owes Tax For Local Worker

    A Nevada corporation with a California employee was doing business in California, and that's enough for the corporation to be liable for California franchise tax, the state Office of Tax Appeals ruled in an opinion released Monday.

  • March 02, 2026

    Calif. Trust Owes Tax On Aircraft, OTA Rules

    A trust managed and created by a California resident owes use tax on an aircraft brought into the state, California's Office of Tax Appeals ruled in an opinion released Monday, rejecting the trust's argument that the aircraft was bought to be used in Nevada.

  • March 02, 2026

    Mass. Tax Board Lowers Country Club's Valuation

    A Massachusetts tax board agreed with the owner of a country club that the property was overvalued, saying in a decision released Monday that possible flooding concerns and easement issues would impede potential buyers.

  • March 02, 2026

    Mass. Board OKs LLC's Property Tax Exemption

    A Massachusetts limited liability company is eligible for a manufacturing property tax exemption despite a local assessor's contention that the exemption applied only to certain entities, the state Appellate Tax Board said in rulings released Monday.

  • March 02, 2026

    Minn. Tax Court Erred In Valuing Hotel, Minn. Justices Told

    The Minnesota Tax Court improperly lowered the value of a Minneapolis hotel and convention center and should not have disregarded the minimum assessment agreement that existed between the county and the property owner, the county told the Minnesota Supreme Court.

  • March 02, 2026

    Mass. Board Raises, Lowers Boston Building Tax Values

    A Massachusetts board trimmed the valuation of a Boston office building for one tax year while boosting it for two others in a decision released Monday, rejecting larger changes sought by the parties.

Expert Analysis

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

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