State & Local

  • March 04, 2026

    RI Budget Director Pitches New Top Income Tax Bracket

    Rhode Island should create a new tax bracket on income over $1 million in its next budget and decouple from the federal tax code's research and development expense deduction, the state's budget director said in a meeting with lawmakers.

  • March 04, 2026

    Md. House Panel OKs Expanding Urban Agriculture Tax Break

    Maryland would expand eligibility for its local option property tax break for urban agriculture under legislation approved by a state House panel.

  • March 03, 2026

    Wash. Panel Reverses $11M Tax Award To Insurance Co.

    A Washington state appeals panel handed a win to Washington's Department of Revenue on Tuesday, reversing a lower court's order that the department owed a $10.9 million tax refund to a title insurance and settlement services company.

  • March 03, 2026

    Ore. House OKs Forming Task Force On Int'l Taxation

    Oregon would establish a task force on international taxation under legislation passed Tuesday by the state House of Representatives.

  • March 03, 2026

    Ore. Moves $4.3B Transportation Tax Vote To May

    Oregon voters will decide in May, instead of November, whether to repeal most of the revenue measures in a $4.3 billion transportation funding package under a bill signed into law by Gov. Tina Kotek.

  • March 03, 2026

    Utah Legislature OKs Updates To Unclaimed Property Timing

    Utah would update how long a tax-deferred or tax-exempt retirement or pension account could go unclaimed before it were presumed abandoned under a bill approved by lawmakers and sent to the governor for consideration.

  • March 03, 2026

    State & Local Tax Takeaways From February

    As some state legislatures moved closer in February to wrapping up their sessions, state governments worked on budget proposals like a planned digital advertising tax in Michigan and advanced ballot measures that would let voters decide significant changes in tax policy.

  • March 03, 2026

    W.Va. Updates Its Definition Of Federal Adjusted Gross Income

    West Virginia will align with the U.S. government's definition of federal adjusted gross income under a bill signed by the governor.

  • March 03, 2026

    Wis. Bill Would Create Breast Pumps Sales Tax Break

    Wisconsin would exempt sales of breast pump equipment from the state's sales and use tax under a bill introduced in the Senate.

  • March 03, 2026

    Tenn. Lawmakers OK Expanding Assessment Division's Duties

    Tennessee would expand the duties of the state comptroller's office's division of property assessments under a bill approved by state lawmakers and headed to the governor.

  • March 03, 2026

    Titles Certified For 4 Ore. Anti-Tax Ballot Measures

    Four proposed voter initiatives that would lower or eliminate taxes in Oregon, or set a higher barrier to enact new taxes, advanced toward the November election with the certifications of ballot titles by the state attorney general's office.

  • March 03, 2026

    Minn. Bills Seek Conformity With Federal Corp. Tax Changes

    Minnesota would conform the state with federal changes in corporate taxes enacted in last year's budget bill under four bills introduced in the state House of Representatives.

  • March 03, 2026

    Minn. Bill Seeks $5M For Advanced Tax Compliance Program

    Minnesota would appropriate $5 million to launch a tax compliance program using advanced tax analytics and business intelligence tools under legislation introduced in the state House of Representatives.

  • March 03, 2026

    Feds Lose Fight To End NY Congestion Pricing

    A Manhattan federal judge ruled Tuesday that the U.S. Department of Transportation acted unlawfully when it purportedly terminated a federal agreement that gave New York's congestion pricing the green light, handing the state a decisive victory against the Trump administration's efforts to eliminate the program.

  • March 03, 2026

    Minn. Bill Seeks 50% Tax On Private Detention Facilities

    Minnesota would impose a tax on private detention facilities, levied at 50% of the facility's gross revenues, under legislation proposed in the state House of Representatives.

  • March 03, 2026

    Wyo. Updates Sales Tax Law To Include Use Tax Provisions

    Wyoming revised and expanded various parts of the state's sales tax law to incorporate the administration of use tax under a bill signed by the governor.

  • March 02, 2026

    Ore. Lawmakers OK Moving Up $4.3B Transportation Tax Vote

    Oregon voters would decide in May, instead of November, whether to scrap most of the tax and fee hikes in a $4.3 billion transportation plan under legislation passed Monday by the state House of Representatives.

  • March 02, 2026

    Calif. OTA Says Nevada Firm Owes Tax For Local Worker

    A Nevada corporation with a California employee was doing business in California, and that's enough for the corporation to be liable for California franchise tax, the state Office of Tax Appeals ruled in an opinion released Monday.

  • March 02, 2026

    Calif. Trust Owes Tax On Aircraft, OTA Rules

    A trust managed and created by a California resident owes use tax on an aircraft brought into the state, California's Office of Tax Appeals ruled in an opinion released Monday, rejecting the trust's argument that the aircraft was bought to be used in Nevada.

  • March 02, 2026

    Mass. Tax Board Lowers Country Club's Valuation

    A Massachusetts tax board agreed with the owner of a country club that the property was overvalued, saying in a decision released Monday that possible flooding concerns and easement issues would impede potential buyers.

  • March 02, 2026

    Mass. Board OKs LLC's Property Tax Exemption

    A Massachusetts limited liability company is eligible for a manufacturing property tax exemption despite a local assessor's contention that the exemption applied only to certain entities, the state Appellate Tax Board said in rulings released Monday.

  • March 02, 2026

    Minn. Tax Court Erred In Valuing Hotel, Minn. Justices Told

    The Minnesota Tax Court improperly lowered the value of a Minneapolis hotel and convention center and should not have disregarded the minimum assessment agreement that existed between the county and the property owner, the county told the Minnesota Supreme Court.

  • March 02, 2026

    Mass. Board Raises, Lowers Boston Building Tax Values

    A Massachusetts board trimmed the valuation of a Boston office building for one tax year while boosting it for two others in a decision released Monday, rejecting larger changes sought by the parties.

  • March 02, 2026

    ITC To Review Vape Imports' Possible Restriction Violations

    The U.S. International Trade Commission will investigate a coalition of Chinese companies and their U.S. distributors on allegations that they skirted restrictions on vapes, acting on a complaint by R.J. Reynolds Tobacco Co., though some claims were dismissed.

  • March 02, 2026

    Mich. Revenues Through Jan. Up $609M From Last Year

    Michigan's general revenue from October through January outpaced the same period last year by $609 million, according to the state Budget Office in a report released Monday.

Expert Analysis

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    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.

  • A Remarkable Scheme Undressed: SALT In Review

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    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.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    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.

  • Painting Makes Me A Better Lawyer

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    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.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    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.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    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.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    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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