State & Local
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July 09, 2026
Attys Seek Clarity, Carveouts In NYC 2nd-Home Tax Rules
Practitioners implored the New York City Department of Finance on July 9 to clarify certain elements of the agency's proposed rules for a tax on high-value second homes, including addressing whether purchasers may have leeway during renovations and how changes of ownership during the year will be evaluated.
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July 09, 2026
Prior Audits Don't Bar $1.4M Calif. Tax Hit, OTA Says
An Ohio-based manufacturer and installer of power management products that argued it was entitled to nearly $1.4 million in relief from California sales and use tax liabilities, based on a tax agency's prior audits, is not due that relief, the state Office of Tax Appeals said.
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July 09, 2026
Hawaii Expands Enterprise Zone Biz Tax Credits
Hawaii has expanded its definition of businesses that qualify for its enterprise zone tax credits and exemptions and extended the period of time the tax benefits can be claimed under a bill signed by the governor.
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July 09, 2026
5 Clifford Chance Finance And Tax Attys Join Sidley In NY, DC
Sidley Austin LLP announced Thursday that five Clifford Chance LLP attorneys have joined the firm's global finance and tax practices in New York and Washington, D.C.
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July 09, 2026
Calif. OTA Says Pair Failed To Prove They Weren't Residents
A couple failed to prove they weren't residents of California when the husband was temporarily relocated to the state for work, the California Office of Tax Appeals ruled.
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July 09, 2026
Calif. Extends Full Cash Value Assumption For Pipeline Strips
California extended a method for valuing intercounty pipeline rights-of-way that assumes full cash value if certain conditions are met under a bill signed by Gov. Gavin Newsom.
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July 09, 2026
Ga. General Fund Receipts In Fiscal Year Up $130M
Georgia general fund receipts from July 2025 through June exceeded the same period last year by $130 million, the state Department of Revenue reported.
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July 08, 2026
Colo. County's Mill Increases Unconstitutional, Court Told
A Colorado county violated the state's constitution by continuing to increase its property tax mill without voter approval and failing to reduce the levy or refund taxpayers when excess revenue was collected, a taxpayer told a state court.
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July 08, 2026
Mich. Asks State Justices To Skip Energy Co.'s $8M Tax Fight
Michigan's tax agency urged the state Supreme Court to reject an energy company's appeal of $8 million in tax on its wholesale sales of electricity, arguing that a lower court correctly relied on a contractual agreement to source the sales to Michigan.
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July 08, 2026
Minn. Tax Court Weighs Tower Sale Prices In Value Dispute
The Minnesota Tax Court will consider recent purchase prices for the Wells Fargo Center in Minneapolis, along with a discounted cash flow analysis, in a hundred-million-dollar tax valuation dispute over the office tower.
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July 08, 2026
Judge Limits Wayne County Surplus Property Tax Settlements
Former property owners seeking surpluses from Wayne County tax foreclosure proceedings got a partial restriction of the county's settlement practices when a Michigan federal judge ruled Tuesday that former owners must be notified of a pending constitutional challenge before the county seeks releases beyond state law claims.
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July 08, 2026
Miss. Agency OKs Regs To Clarify Use Tax For Freight Fees
Mississippi clarified the imposition of use tax as it relates to certain freight charges under amended regulations adopted by the state Department of Revenue to align with a 2025 state Supreme Court ruling, according to notices published in the state's administrative bulletin.
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July 08, 2026
NC Will Tax Prediction Markets, Nix Break For Data Centers
North Carolina will become the latest state to tax prediction markets, in addition to increasing taxes on sports betting and rolling back a tax break for data centers, under a budget signed by its governor.
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July 08, 2026
Ala. Net Tax Collection Through June Up $282M
Alabama's net revenue collection from October through June was $282 million higher than the same period last year, according to the state Department of Revenue.
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July 08, 2026
NH Revenue In FY26 Beats Estimate By $182M
New Hampshire's general fund revenue from July 2025 through June exceeded forecasts by $182 million, according to the state Department of Administrative Services.
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July 08, 2026
Ore. Court Denies Tax Break For Church Leader's Home
An Oregon church leader's residence that is also used for storage of religious products and other activities does not qualify for a property tax exemption as a house of worship, the state tax court said, affirming the finding of a local assessor.
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July 08, 2026
Revenue Steady, But States Brace For More Spending
Many states are ending the fiscal year on stable ground when it comes to tax revenue collection, experts said, but the pressure to spend more on social programs after federal cuts presents a long-term challenge for state lawmakers.
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July 07, 2026
DC Circ. Backs Tax Bribery Convictions Despite Jury Error
A D.C. Circuit panel refused on Tuesday to reverse a lower court's judgments against two men in connection to a bribery scheme carried out to evade $2.3 million in business tax obligations, finding a jury instruction error "harmless," among other unsuccessful arguments.
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July 07, 2026
Calif. Eatery Lacked Documentation For Exemption, OTA Says
A California restaurant did not provide proper documentation to claim an exemption for selling cold food to go, the state Office of Tax Appeals said, upholding the state tax agency.
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July 07, 2026
California OTA Says NextEra Unit Owes $8.6M In Taxes
A subsidiary of NextEra and its affiliates constituted a single unitary business in California, the state Office of Tax Appeals ruled, denying a requested refund of nearly $8.6 million for the tax years at issue.
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July 07, 2026
Claims Court Nixes GILTI Tax Rules Under Loper Bright
The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.
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July 07, 2026
Miss. Revenue Through Fiscal Year $111M Over Estimates
Mississippi's general fund revenue collection from July 2025 through June beat forecasts by $111 million, according to the state Department of Revenue.
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July 07, 2026
Hawaii Expands Film Production Tax Credits
Hawaii expanded its film production tax credits, increasing the monetary cap per production and extending the sunset date under a bill signed by the governor.
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July 07, 2026
Mo. Revenue In Fiscal Year Down $378M From Last Year
Missouri's general fund revenue collection in fiscal year 2026 lagged $378 million behind last year, according to the state Office of Administration.
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July 07, 2026
W.Va. Revenue In Fiscal Year Beats Estimate By $371M
West Virginia's general fund revenue collection from July 2025 through June outpaced estimates by $371 million, according to the State Budget Office.
Expert Analysis
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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Del. Corporate Law Rework May Not Stem M&A Challenges
While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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Getting One Right: SALT In Review
From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.
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The BigLaw Settlements Are About Risk, Not Profit
The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.
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Power To The Paralegals: An Untapped Source For Biz Roles
Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.
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When Even A Judge Feels Defeated: SALT In Review
From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.
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Evolving Federal Rules Pose Further Obstacles To NY LLC Act
Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.
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The IRS Shouldn't Go To War Over Harvard's Tax Exemption
If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.