State & Local
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March 12, 2026
NM Decouples From Parts Of Federal Tax Bill, Enacts Budget
New Mexico will spend $11.1 billion for its 2027 fiscal year and decouple from certain corporate income tax provisions of the federal tax and policy law enacted in July under a budget and omnibus tax bill signed by the governor.
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March 12, 2026
Mo. House Passes Income Tax Phaseout Plan
A Missouri constitutional amendment to phase out the state's income tax and replace the lost revenue through a broader sales tax base passed the House of Representatives on Thursday and will next head to the Senate.
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March 12, 2026
Philly Mayor Pitches Delivery Tax, Local Tax On Remote Sales
Philadelphia would impose a retail delivery tax on goods delivered, make changes to remote sellers' local sales tax requirement, increase the city's hotel tax and make other tax changes under a $7 billion 2027 budget proposed Thursday by the city's mayor.
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March 12, 2026
May Vote On $4B Oregon Transit Plan Gets Court's OK
An Oregon judge rejected an effort to prevent the state from moving a referendum on most of a $4 billion transportation funding package from November to May, saying lawmakers had authority under the state constitution to make the change.
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March 12, 2026
Microsoft, Michigan Settle Cost-Share Receipts Tax Fight
Microsoft and Michigan reached a settlement over the company's challenge to the state's tax treatment of its cost-sharing agreement receipts with foreign affiliates, according to a dismissal order entered Thursday by the state's Tax Tribunal.
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March 12, 2026
Congestion Pricing Fight In 2nd Circ. Turns On Jurisdiction
The Second Circuit asked Thursday whether New York City congestion pricing is a tax or a toll, with one judge suggesting that a challenge to the program from two Empire State counties could land in state court if it's deemed a tax.
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March 12, 2026
Ky. Revenue Through Feb. Drops By $111M
Kentucky's general fund revenue collection from July through February lagged $111 million behind the total from the same period last fiscal year, according to the state's budget director.
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March 12, 2026
Okla. Tax Revenues Through Feb. Up $296M From Estimate
Oklahoma's revenue collection from July through February outpaced estimates by $296 million, according to the state Office of Management and Enterprise Services.
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March 12, 2026
NM Bars Local Gov'ts From Levying Tax On Child Care Homes
New Mexico barred local governments from imposing certain taxes on registered child care homes under a bill signed by the governor.
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March 12, 2026
Idaho Revenues Through Feb. Up $63M From Forecast
Idaho's general fund revenue from July through February outpaced estimates by $63 million, according to the state Division of Financial Management.
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March 11, 2026
Fiserv Arm Freed From $3.4M Fla. Tax Bill In Sourcing Fight
A Fiserv entity didn't conduct enough activities in Florida to source income generated from online billing payment services to the state, a Florida state court found, voiding a roughly $3.4 million income tax assessment against the company.
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March 11, 2026
Minn. Biz Groups Make Case For Mirroring Fed. Tax Breaks
Minnesota business groups urged a state House panel Wednesday to support legislation to conform the state to provisions enhancing corporate tax deductions and credits in last year's federal budget legislation.
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March 11, 2026
Ariz. Panel OKs Plan To Need Supermajorities For Fee Hikes
Arizona voters would decide whether to require at least two-thirds support from lawmakers for fee increases under a resolution advanced Wednesday by the state House Ways and Means Committee.
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March 11, 2026
Minn. Plan To Extend SALT Cap Workaround Stalls In House
A Minnesota bill to extend the state's workaround for pass-through entities of the federal cap on deductions for state and local tax payments stalled in a House panel Wednesday as Democrats blocked an effort to advance it.
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March 11, 2026
Wyo. Amends Property Tax Break For Long-Term Homeowners
Wyoming amended a property tax exemption for long-term homeowners in the state so that it applies to an eligible property's fair market value instead of its assessed value under a bill signed by the governor that also establishes a limit on the exemption.
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March 11, 2026
NM Authorizes Property Tax To Pay Bonds, Interest, Costs
New Mexico authorized the imposition of a property tax to repay principal, interest and costs for state-issued bonds, which are subject to voter approval, under a bill signed by the governor.
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March 11, 2026
Ohio Revenues Through Feb. Beat Estimates By $598M
Ohio's general fund revenue collection from July through February outpaced estimates by $598 million, according to the state Office of Budget Management.
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March 11, 2026
Minn. General Revenue In Feb. $16M Lower Than Forecast
Minnesota's general revenue collection in February lagged behind estimates by $16 million, according to the state Department of Management and Budget.
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March 11, 2026
Minn. Justices Reject Homeowner's Valuation Claims
The Minnesota Tax Court had full jurisdiction over a homeowner's property tax case and properly dismissed his challenge to the county's valuation, the state Supreme Court ruled Wednesday.
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March 11, 2026
Calif. Revenue Through Feb. Beats Estimate By $7.44B
California's general revenue collection from July through February beat estimates by $7.44 billion, according to the state comptroller's office.
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March 11, 2026
Mich. House Bill Seeks Double-Tax Fix For Delivery Cos.
Michigan would allow certain delivery network companies to deduct or exclude sales tax that they pay to sellers to avoid potential double-taxation issues under a bill introduced in the state House of Representatives.
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March 10, 2026
NJ Gov. Floats Curtailing Business Deductions In Budget
New Jersey would place temporary restrictions on net operating loss deductions and pare back a personal income tax deduction for certain losses under a $60.7 billion budget plan that the state's governor unveiled Tuesday.
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March 10, 2026
Colo. House Panel OKs Decoupling From Corp. Tax Changes
Colorado would decouple from four corporate tax changes in the federal budget bill enacted last year and use the added revenue for an expanded family tax credit under legislation advanced by a state House panel.
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March 10, 2026
Colo. House Panel Advances End To Software Sales Tax Break
Colorado would narrow its sales and use tax break for downloadable software and use the revenue to continue a family income tax credit tax under legislation advanced by the House Finance Committee.
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March 10, 2026
Ore. Court Limits Garbage Hauler's Tax Deduction
An Oregon garbage hauling company is eligible for only a small portion of the business expense deductions it claimed after failing to provide sufficient evidence for the expenses, the state Tax Court ruled.
Expert Analysis
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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A Decidedly Un-Federalist Thing To Do: SALT In Review
From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.