State & Local
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March 17, 2026
States Eye Repeal Of Costly Data Center Tax Breaks
Cash-strapped states are looking to roll back tax exemptions, and one of the first places they may inspect are the exemptions they once happily granted for data centers, tax professionals said Tuesday.
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March 17, 2026
Ga. Legislators Approve 4th Year Of Income Tax Rebates
A one-time income tax refund worth up to $500 per household was given final approval by the Georgia Senate, and so the state's lawmakers have elected to cut across-the-board refund checks to taxpayers for a fourth straight year.
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March 17, 2026
Ariz. Requires Rounding, Applies After Calculation Of Tax
Arizona sellers must round cash transactions to the nearest five cents if pennies aren't available, a requirement that applies after the calculation of taxes, under a bill signed by Gov. Katie Hobbs.
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March 17, 2026
SD OKs County Gross Receipts Tax To Reduce Property Tax
South Dakota will allow counties to implement a county-wide gross receipts tax with revenue that goes toward a property tax reduction fund under a law signed by the governor.
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March 17, 2026
Ind. Bars Granting Tax Credits To Foreign Adversary Entities
Indiana prohibited the awarding of various tax credits to entities organized under the laws of countries deemed to be foreign adversaries under a bill signed by the governor.
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March 17, 2026
Utah Allows Sharing Taxpayer Info For Exemption Eligibility
Utah will give county assessors access to taxpayers' driver's license information to help determine eligibility for residential property tax exemptions under a law signed by the state's governor.
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March 17, 2026
Pa. Schools' Property Appeal Policy Ruled Unconstitutional
A Pennsylvania school district's policy of only appealing property assessments over $500,000, which resulted in appeals involving several properties owned by a mall, violates the state's constitution, an appeals court affirmed Tuesday.
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March 17, 2026
WTO Must Extend Digital Trade Protections, Lawmakers Told
The World Trade Organization's moratorium on digital trade measures must be extended and its scope strengthened in support of U.S. business interests, experts testifying before the U.S. House's trade panel told lawmakers Tuesday.
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March 17, 2026
Miss. Expands Energy Project Tax Break To Battery Systems
Mississippi will offer energy storage facilities that use battery energy storage systems a property tax break for energy projects under a bill signed by the governor.
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March 17, 2026
Pa. Revenue Through Feb. Beats Estimate By $382M
Pennsylvania's general fund revenue collection from July through February outpaced an estimate by $382 million, according to the state Department of Revenue.
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March 17, 2026
NJ Revenue Through Feb. Up $880M, Treasury Says
New Jersey's general fund revenue collection from July through February was $880 million ahead of last year's, according to a report by the state Department of the Treasury.
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March 17, 2026
Ore. Proposed Ballot Measure For Wealth Tax Advances
Oregon would impose an annual 2% tax on individuals with at least $30 million in assets if voters approve a proposed initiative advanced by the state attorney general with certification of its ballot title and caption.
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March 17, 2026
NY Tax Revenues Through Feb. Rise By $8B
New York's tax collection from April through February outpaced the total from the same period last fiscal year by $8 billion, according to the state's Department of Taxation and Finance.
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March 17, 2026
Minn. House Bill Seeks Sales Tax On Advertising Services
Digital and nondigital advertising services in Minnesota would be subject to the state's sales tax, with services related to publishing and broadcasting excepted, under legislation introduced in the state House of Representatives.
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March 17, 2026
Minn. Legislation Seeks Tax On International Remittances
Minnesota would impose a 1% tax on international remittance payments under legislation introduced Tuesday in the state Senate.
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March 16, 2026
OCC Calls For Preemption Of Ill. Swipe-Fee Law At 7th Circ.
A top U.S. banking regulator is seconding the banking industry's call for the Seventh Circuit to block Illinois' tax and tip swipe-fee ban, arguing a lower-court judge missed the "forest for the trees" in ruling the state-law restrictions are enforceable against banks it oversees.
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March 16, 2026
MTC's Cookie Nexus Rule Could Face Legal Challenges
Removing state income tax protection from placing of internet cookies on customers' computers is likely to be the provision spurring the most lawsuits from companies seeking to challenge the Multistate Tax Commission's updated position on a federal law's shield of state income taxes, an MTC official said Monday.
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March 16, 2026
New Int'l Tax Rules May Spur State Apportionment Arguments
A major change in taxation of international income may present a bolstered argument for companies seeking alternative apportionment in states, tax professionals said Monday.
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March 16, 2026
NJ Tax Agency Looks To Sink Challenge To PL 86-272 Rules
New Jersey regulations that outline when a company's internet activities exceed P.L. 86-272's tax protections account for modern business practices and are consistent with federal law, the state's tax agency argued in seeking to dismiss a trade group's challenge to the rules.
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March 16, 2026
SD Eliminates Ag Land Assessment, Tax Oversight Task Force
South Dakota eliminated a task force that oversaw the assessment and taxation of agricultural land and required the state Department of Revenue to provide data relating to the valuation of such land to state legislative tax committees under a bill signed by the governor.
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March 16, 2026
Mass. Board Lowers Tax Value Of Home With Pool
A Massachusetts home with an enclosed pool was overvalued by a local assessor, a state board said in a ruling released Monday, largely agreeing with the homeowner's analysis of the assessments of similar properties.
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March 16, 2026
Tenn. Expands Property Tax Assessment Division's Duties
Tennessee expanded the duties of the state comptroller's office's division of property assessments under a bill signed by the governor.
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March 16, 2026
Mass. Tax Valuation Cut For Seasonal Home With No Heat
A Massachusetts home with no heat, furnace or insulation was overvalued by a local assessor, the state tax board said in a decision released Monday.
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March 16, 2026
Minn. Bill Seeks State Income Tax From Immigration Agents
Minnesota would require state income tax filings from those participating in or supporting immigration enforcement in the state under legislation introduced Monday.
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March 16, 2026
Minn. Senate Bill Seeks $1M Estate Tax Exemption Boost
Minnesota would increase its estate tax exemption from $3 million to $4 million for decedents dying after 2025 under legislation introduced Monday in the state Senate.
Expert Analysis
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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State False Claims Acts Can Help Curb Opioid Fund Fraud
State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.