State & Local

  • August 25, 2026

    Mastercard Says Pa. Sourcing Reg Would Subvert Uniformity

    A proposed regulation from the Pennsylvania Department of Revenue would create a lack of uniformity between credit card companies and others regarding the sourcing of receipts, Mastercard told the department in comments on the regulation.

  • August 25, 2026

    Calif. Tax Board Clarifies Overpayment, Overcollection

    An overpayment occurs when a resident or business pays more than their true tax liability, and an overcollection occurs when the tax agency collects more than is due because of a mechanical or clerical error, the California Franchise Tax Board said Tuesday.

  • August 25, 2026

    Mo. Medical Co. Denied Tax Breaks Over Bonus Policy

    A nonprofit operator of medical clinics is ineligible for a charitable tax exemption for a host of its properties in three Missouri counties because bonuses for some of its leadership employees are tied to the organization's net earnings, the state Tax Commission ruled.

  • August 25, 2026

    ND Revenues Through June Lag Forecast By $44M

    North Dakota's general revenues through June was $44 million lower than expected, according to the state Legislative Council in a report released Tuesday.

  • August 25, 2026

    Nevada Sales Tax Revenue Through Fiscal Year Up $572M

    Nevada's sales and business tax collection from July 2025 through June exceeded the previous fiscal year by $572 million, but revenue from its excise taxes fell, according to the state Department of Taxation.

  • August 24, 2026

    Reporting Prediction Market Wins A Safe Bet Amid IRS Silence

    The IRS has yet to clarify how it will treat money people pocket from trading event contracts on prediction market platforms, but specialists urge against taking the agency's silence as an excuse to omit wins and losses from returns.

  • August 24, 2026

    Opportunity Zone Changes May Lessen Challenges, GAO Says

    Changes to the federal opportunity zone program, including broader reporting requirements, may mitigate some of the challenges state officials have encountered with the initial program, the Government Accountability Office said in a report Monday.

  • August 24, 2026

    OptumRx Seeks Quick Win In Apportionment Fight With Fla.

    Florida's tax agency incorrectly excluded rebates for drugmakers from the sales factor of OptumRx, and the company's pharmacy benefit management services can't be sourced to Florida because they took place elsewhere, OptumRx told a trial court.

  • August 24, 2026

    Childcare Center Late To Claim Tax Break, Minn. Justices Told

    A Minnesota childcare center failed to meet the statutory deadline for seeking a property tax exemption and was not entitled to judicial review of the tax break's denial, a county told the state Supreme Court, urging it to reverse a state tax court decision.

  • August 24, 2026

    No Refund Despite State Having Info, Ore. Tax Court Says

    An Oregon taxpayer was too late in seeking an income tax refund, the state tax court said, rejecting her argument that the state Revenue Department should have notified her that it had received the relevant withholding and that her return had not been filed.

  • August 24, 2026

    Mich. Panel Says More Proof Needed For Hospital's Tax Break

    A Michigan hospital and its parent nonprofit need to provide more information to substantiate that an entire commercial building used by both entities qualifies for a property tax exemption for charitable institutions, the state Court of Appeals ruled, reversing a tribunal's decision to award the exemption.

  • August 24, 2026

    Miss. Justices Say Business Tax Bills Mailed, Appeal Untimely

    Mississippi's Supreme Court said that two companies did not prove that the state Department of Revenue failed to mail sales and income tax assessments against them and that their appeal was ultimately untimely.

  • August 24, 2026

    Hawaii To Allow Tax Filing Relief After Hurricane

    Hawaii will allow taxpayers to request a filing and payment extension if they were impacted by a hurricane this month, the state Department of Taxation said.

  • August 24, 2026

    Utah Tax Collection Rises $596M From Prior Year

    Utah's tax collection from July 2025 through June topped the total from the prior fiscal year by $596 million, according to the state's Tax Commission.

  • August 21, 2026

    NJ Medicaid Fee Law Barred By ERISA, Trade Groups Argue

    A coalition of restaurant, retail and hotel industry groups has urged a New Jersey federal court to strike down a state law requiring businesses to pay a fine when their employees are enrolled in the state Medicaid program, arguing the statute conflicts with federal benefits law.

  • August 21, 2026

    Colo. Voters To Decide In November On Income Tax Rate Cap

    Colorado voters will decide whether to cap the state income tax rate at its current level under a measure approved for the November ballot by state election officials that could conflict with a proposal for a graduated tax system with rate hikes for high earners.

  • August 21, 2026

    Minn. Man Owes Assessed Gambling-Based AMT, Court Says

    A Minnesota contractor who made a significant income from gambling was subject to the state's alternative minimum tax in 2019 and 2021, the Minnesota Tax Court ruled, despite the man's protests that the tax is unconstitutional.

  • August 21, 2026

    Pa. Revenues In Fiscal Year 2026 $1.14B Ahead Of Forecast

    Pennsylvania's general fund revenue collection from July 2025 through June outpaced estimates by $1.14 billion, according to the state Department of Revenue.

  • August 21, 2026

    Ill. Offers Tax Relief In Counties Affected By Severe Weather

    Illinois is offering penalty and interest relief to individuals and businesses in 15 counties who are having difficulty paying and filing their taxes due to severe weather in July and August, the state Department of Revenue announced. 

  • August 21, 2026

    Ariz. Revenue In July Beats Forecast by $47M

    Arizona's general fund revenue collection in July outpaced budget estimates by $47 million, according to the state Joint Legislative Budget Committee.

  • August 21, 2026

    Taxation With Representation: Fenwick, Hengeler Mueller

    In this week's Taxation With Representation, Santander SA completes its acquisition of U.S. regional lender Webster Financial Corp., financial services company Stripe buys artificial intelligence routing platform OpenRouter and Madison Air Solutions Corp. acquires German airflow technology maker ebm-papst.

  • August 20, 2026

    Colo. Court Affirms Boulder Stormwater Fees Aren't Taxes

    Stormwater fees in Boulder, Colorado, that were used in part to repay $66 million in bonds are not taxes subject to voter approval under the state's Taxpayer Bill of Rights, an appeals court said Thursday, affirming a state district court.

  • August 20, 2026

    RI Homeowners Challenge 'Taylor Swift Tax' On 2nd Homes

    Dozens of Rhode Island homeowners filed a suit in state court alleging that a new levy on second homes valued at more than $1 million, which has been called the Taylor Swift tax, is unconstitutional because it unfairly targets nonresident owners.

  • August 20, 2026

    NYC Cuts Unincorporated Business Tax Credit For Millionaires

    New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.

  • August 20, 2026

    Texas Comptroller Sets Plan To Overhaul Tax Regime

    Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.

Expert Analysis

  • How State FCA Activity May Affect Civil Fraud Enforcement

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    A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.

  • Judges On AI: Practical Use Cases In Chambers

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    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.

  • Malpractice Claim Assignability Continues To Divide Courts

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    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.

  • A Decidedly Un-Federalist Thing To Do: SALT In Review

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    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.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    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.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    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.

  • 3 Key Ohio Financial Services Developments From 2025

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    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.

  • Rescheduling Cannabis Marks New Tax Era For Operators

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    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.

  • Judges On AI: How Judicial Use Informs Guardrails

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    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.

  • That Fellow Behind The Tree: SALT In Review

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    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.

  • Key False Claims Act Trends From The Last Year

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    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.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    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.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    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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