State & Local

  • September 21, 2026

    Ex-NJ AG Platkin Says Suit Over RICO Case Still Falls Short

    Former New Jersey Attorney General Matthew Platkin says an amended malicious prosecution complaint against him, filed by a former CEO indicted in a now-dismissed racketeering case against South Jersey power broker George Norcross, still misses the mark.

  • September 21, 2026

    Minn. Tax Court Correct On Childcare Break, Justices Told

    A Minnesota childcare center was entitled to judicial review of the denial of a property tax exemption despite failing to meet an initial deadline, it told the state Supreme Court, urging the court to uphold a state tax court decision that allowed the break.

  • September 21, 2026

    NY Revenue Through August Up $4.7B From Last Year

    New York's total state revenue collection from April through August was $4.7 billion greater than the total during the same period last year, according to the state Department of Taxation and Finance.

  • September 21, 2026

    Ill. Total Revenue Through Aug. Up $284M From Estimate

    Illinois' total revenue from July through August was $284 million better than forecast, according to the Governor's Office of Management and Budget.

  • September 21, 2026

    Hawaii To Offer Tax Relief After Hurricane

    Hawaii will waive penalties and interest for general excise tax and transient accommodation tax for those affected by a recent hurricane, the state's governor announced.

  • September 18, 2026

    Nevada, Virginia Governors Target Data Center Tax Breaks

    Two governors, one from each party, took steps Friday to curtail tax breaks and place other guardrails on data centers, moves that come as the giant facilities have become an increasingly salient issue for the November midterm elections and beyond.

  • September 18, 2026

    Ariz. Launches Tax-Exempt Bond Program For Infrastructure

    Arizona property owners may form special districts to issue tax-exempt bonds to fund public infrastructure under a program that has been launched pursuant to legislation passed in June, Gov. Katie Hobbs announced.

  • September 18, 2026

    House Bill Would Limit BEAT, Make Other Int'l Tax Changes

    The U.S. would limit the scope of its base erosion and anti-abuse tax and modify several other international tax measures under a bill introduced by a Republican on the House Ways and Means Committee.

  • September 18, 2026

    Ala. Tax Doesn't Apply To Woman Caring For Sick Mother

    Alabama's income tax does not apply to a woman who moved from the state to Washington, D.C., but returned temporarily to care for her sick mother, the state Tax Tribunal ruled. 

  • September 18, 2026

    NJ Assembly Bill Seeks Review Of Film Tax Credit Program

    New Jersey would be required to conduct a study on the efficacy of its film tax credit program under legislation introduced in the state Assembly.

  • September 18, 2026

    Taxation With Representation: Davis Polk, Latham, Sullivan

    In this week's Taxation With Representation, a group backed by Michael Dell's family office and Sequence Holdings acquires a majority interest in The Baldwin Group, May Mobility merges with a blank check company, and Infineon Technologies sells its memory chip business to Winbond Electronics.

  • September 18, 2026

    NJ Assembly Bill Seeks Tax Deductions For Fraud Victims

    New Jersey would allow victims of certain financial fraud schemes to take income tax deductions for the losses under a bill introduced in the state Assembly.

  • September 18, 2026

    IRS Floats Tax Return Form With Question About Citizenship

    The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.

  • September 17, 2026

    NY Urges 2nd Circ. To Halt DOT Efforts Vs. Congestion Pricing

    New York transportation agencies have urged the Second Circuit to shut down the Trump administration's continued efforts to eliminate congestion pricing, saying the federal government doesn't have free rein to renege on cooperative agreements without justification.

  • September 17, 2026

    Exonerated NJ Power Broker Sues Philly Inquirer For $100M

    New Jersey power broker George E. Norcross III alleged in a $100 million defamation suit filed Thursday in Pennsylvania state court that the Garden State's failed racketeering case against him was built upon fabricated claims and notes that an editor at the Philadelphia Inquirer funneled to prosecutors.

  • September 17, 2026

    Colo. $2B Graduated Tax Proposal Faces Signature Challenge

    A proposal to cut Colorado income tax rates for most earners, raise rates for high earners and raise $2 billion annually failed to gather the signatures needed to reach the state's November ballot, a lawsuit against state election officials charges.

  • September 17, 2026

    NY Builder Can't Project Sales Tax Refund On Audit, ALJ Says

    A general contractor can't solely rely on information from a test period during an audit to substantiate a sales tax refund claim for the entire audit period, a New York administrative law judge said in a determination released Thursday.

  • September 17, 2026

    NJ August Revenue Collections Up $353M From Last Year

    New Jersey's collections from its major revenue sources in August totaled $3.19 billion, representing an increase of $353.5 million, or 12.4%, from the same time period last year, according to a report from the state Department of Treasury.

  • September 17, 2026

    Minn. Homeowner Asks Justices To Undo Costs Order

    A self-represented Minnesota homeowner's effort to throw out tax court order recovering a county's litigation costs in a property valuation dispute will go before the state Supreme Court, according to a writ of certiorari filed Thursday.

  • September 17, 2026

    NY Assembly Bill Would Raise Sales Tax Vendor Credit

    New York would increase its maximum sales tax vendor credit for quarterly or annual filers under a bill filed in the state Assembly.

  • September 16, 2026

    MTC Clarifies Sourcing Of Partners' Guaranteed Payments

    The Multistate Tax Commission group working on uniform rules for the state taxation of partnerships said Wednesday that it has revised its draft model act to clarify that certain payments to partners will be subject to the same sourcing rules as other items.

  • September 16, 2026

    Ohio Justices Send Fiserv Unit's Tax Fight Back To Board

    The Ohio Supreme Court ordered a state tax board Wednesday to reexamine a Fiserv entity's claims that several of its services aren't subject to tax, saying the board conducted a thin evaluation of the dispute when it remanded the case to the state tax commissioner.

  • September 16, 2026

    Minn. Court Drops $22M From Wells Fargo Tower's Tax Value

    A Wells Fargo office tower in Minneapolis was overvalued by $22 million by the local assessor, the Minnesota Tax Court said, looking at the sales prices of the building itself and applying calculations that it called for in a previous order.

  • September 16, 2026

    NJ Assembly Bill Would Create Annual Sales Tax Holiday

    New Jersey would create an annual sales tax holiday during the third weekend in August under a bill introduced in the state Assembly.

  • September 16, 2026

    Ohio Board Says No Charitable Tax Break For Religious Org.

    A religious institution's property used as administrative offices and leased to a healthcare entity doesn't qualify for a charitable-use tax exemption, the Ohio Board of Tax Appeals ruled Wednesday, upholding the state tax commissioner.

Expert Analysis

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

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