State & Local

  • January 08, 2026

    NBC Penalties Upheld By Ore. Tax Court In Nexus Row

    NBC Universal's tax positions in a nexus dispute with the Oregon Department of Revenue were not supported by substantial authority or a reasonable basis, the state tax court said, declining to reduce penalties for underreporting state income.

  • January 08, 2026

    Ind. House Bill Seeks To Amend Employer Child Care Credit

    Indiana would expand the definition of expenditures that would qualify for its employer child care income tax credit while also increasing the amount of employees a company must have to claim the credit under a bill introduced in the state House of Representatives.

  • January 08, 2026

    Miss. Would Exempt Feminine Hygiene Products From Tax

    Mississippi would exempt feminine hygiene products from the state's sales and use tax under a bill introduced in the state House of Representatives.

  • January 08, 2026

    Ind. Senate Bill Would Levy Fee On Remittances

    Indiana would establish a fee on international wire transfers and create a related income tax credit for citizens or others with legal status under a bill introduced Thursday in the state Senate.

  • January 08, 2026

    Ind. House Bill Would Impose Tax In County Of Employment

    Indiana would require people who reside in a county with a local income tax but work in a different county to also pay tax in the county in which they're employed, while offering a credit to offset the additional tax, under a bill introduced in the state House of Representatives.

  • January 08, 2026

    Indiana Sen. Bill Would Phase Out Sales Tax For Utilities

    Indiana would phase out the state's gross retail tax on electrical, natural gas and water utilities until becoming fully exempt by fiscal year 2031 under a bill introduced in the state Senate.

  • January 08, 2026

    Ark. Revenue Through Dec. Beats Forecast By $103M

    Arkansas general fund revenue collection from July through December outpaced an estimate by $103 million, according to the state Department of Revenue.

  • January 08, 2026

    Audits Get Final Word On Economic Substance, IRS Atty Says

    IRS attorneys provide legal guidance during audits on whether a transaction lacks economic substance, but examiners make the ultimate determination, an agency associate chief counsel said Thursday while explaining how the agency applies a powerful anti-abuse tool in audits.

  • January 08, 2026

    NJ Tax Court Says Fee Case Jurisdiction Up To Superior Court

    The New Jersey Tax Court transferred a property owner's dispute over a city's residential development fee to the state Superior Court on Thursday, saying that court must decide whether the tax court has jurisdiction to hear the case.

  • January 07, 2026

    Mich. Again Falls Short In Bid To Ax Challenge To 24% Pot Tax

    A Michigan federal judge is standing firm in her decision to allow industry members to proceed with a portion of their challenge to the state's excise tax on wholesale marijuana sales, finding that the state hasn't identified a "palpable error" that would justify disposing of the sole remaining dispute over the law's intent. 

  • January 07, 2026

    Ga. Republicans Outline $16B Plan To End State Income Tax

    Georgia Republican lawmakers laid out a $16 billion proposal Wednesday to abolish the state's income tax, a plan that would gradually reduce the levy over the next six years with a goal of complete elimination by 2032.

  • January 07, 2026

    Treasury Eyes Final Easements Settlements, Official Says

    The U.S. Department of the Treasury plans to issue a summary of the IRS' successes in conservation easement cases as it works on a final settlement initiative for hundreds of remaining disputes, a department official said at a tax conference Wednesday.

  • January 07, 2026

    Ind. Senate Bill Would Update Conformity With Fed. Tax Law

    Indiana would amend its definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation introduced in the state Senate.

  • January 07, 2026

    Ore. Gov. Seeks Repeal Of Transportation Funding Package

    Oregon's governor said Wednesday that lawmakers should repeal a transportation package with tax and fee increases passed last year that is now slated for a voter referendum in November.

  • January 07, 2026

    Ind. House Bill Would Stop Property Taxes And Assessments

    Indiana would bar political subdivisions from assessing and taxing tangible property and instead allow school corporations to impose an annual fee to attempt to make up revenue under a bill introduced in the state House of Representatives. 

  • January 07, 2026

    Wyo. Justices Deny Challenge To Computer-Aided Appraisal

    A Wyoming county assessor properly valued a home using the state's computer-assisted mass appraisal system, the state Supreme Court ruled, rejecting the owner's argument that that value should be lowered to the home's purchase price.

  • January 07, 2026

    Vermont Gov. Asks Lawmakers To Pass Property Tax Relief

    Vermont's governor urged lawmakers during the State of the State address Wednesday to pass property tax relief and focus on broader education reform, as he warned that tax bills could substantially increase.

  • January 07, 2026

    Ore. Tax Court Won't Limit Chevron Order To Enable Appeal

    Chevron's tax and penalty refund requests from Oregon totaling $14.8 million were part of a single claim, the state Tax Court found, declining to limit its judgment against the company to an apportionment question so that it could appeal that issue to the state Supreme Court.

  • January 07, 2026

    Ind. Bill Would Modify County, City Tax Rates

    Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced. 

  • January 07, 2026

    Ohio Board Voids Use Tax On Asphalt Co.'s Gas, Equipment

    A company that processes refinery waste and asphalt into products that meet specifications for its customers qualifies for a manufacturing tax exemption on natural gas and materials it purchased for its operations, the Ohio Board of Tax Appeals ruled.

  • January 07, 2026

    NH House Bill Seeks Tax On Nonprimary Residences

    New Hampshire would tax the assessed values of residences that aren't used as primary dwellings under a bill introduced Wednesday in the state House of Representatives.

  • January 07, 2026

    Ala. Net Tax Collections Through December Up $15M

    Alabama's net tax collection from October through December was $15 million higher than the same period the previous year, according to the state Department of Revenue in a report released Wednesday.  

  • January 07, 2026

    Ind. Bill Seeks Uniform Assessments Regardless Of Owner

    Indiana would require that all tangible property and agricultural land be assessed in a uniform manner regardless of the owner under a bill introduced in the state House of Representatives.

  • January 07, 2026

    Ind. Bill Would Provide Income Tax Credits For Child Care

    Indiana would provide state individual income tax credits for employment-related child and dependent care expenses under a bill introduced in the state House of Representatives.

  • January 06, 2026

    Tax Groups Push Supreme Court On California Tax Rule

    A special income tax rule California uses along with its single-sales-factor apportionment method creates distortion and the U.S. Supreme Court should decide if it also violates the constitution, a taxpayer group said Tuesday.

Expert Analysis

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • 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.

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