State & Local
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July 22, 2026
Mo. Historic Tax Credits Aren't Earned Income, Court Affirms
Historic tax credits received for rehabilitating a Missouri building are not considered income subject to St. Louis' earned income tax, a state appeals court affirmed.
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July 22, 2026
Neb. Justices Say Airport's Fee Not Unconstitutional Tax
Nebraska justices said that a fee levied by the political subdivision managing Omaha's airport on a company that operates surface parking for the airport isn't an unconstitutional tax, reversing a lower court decision.
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July 22, 2026
Trump's Expiring Global Tariff Is Valid, US Tells Fed. Circ.
President Donald Trump's temporary global tariff is lawfully authorized under a statute allowing the executive branch to address serious balance-of-payment deficits, a term that can easily be construed to include the economic conditions referenced in the implementing order, the government told the Federal Circuit.
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July 22, 2026
House Panel Advances DC Tax Congressional Review Plan
Most tax and fee increases in Washington, D.C., would be subject to congressional approval before they could take effect under legislation advanced by a House of Representatives panel Wednesday over the objections of district officials.
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July 22, 2026
DC Allows New Appeal Process For Property Transfer Taxes
Washington, D.C., will allow a new way to appeal the fair market value of properties transferred for no or nominal consideration under legislation that took effect after the end of a required congressional review period.
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July 21, 2026
DC Official Pans Proposal For Congressional Tax Control
Federal legislation to require congressional approval of local tax changes in Washington, D.C., would reinsert Congress into the minutiae of the district's affairs, restricting its ability to effectively govern, the chairman of the D.C. Council said.
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July 21, 2026
Nebraska Gov. Halts Data Center Tax Breaks
Nebraska's governor signed an executive order Tuesday to end access to tax incentives provided through the state's business development program for data centers.
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July 21, 2026
Minn. County Urges State Justices Review School Tax Break
A Minnesota childcare center that missed a filing deadline related to a property tax exemption for educational institutions should not have been allowed to appeal the matter to the state tax court, a county told the state Supreme Court, urging it to review the case.
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July 21, 2026
Ariz. Revenues In Fiscal Year 2026 Up $376M From Forecast
Arizona's general fund revenue collection from July 2025 through June exceeded estimates by $376 million, according to the state Joint Legislative Budget Committee.
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July 21, 2026
Budget Bill's FDII Tax Changes Head To OMB Review
The Office of Management and Budget is reviewing the U.S. Treasury Department's proposed regulations for the 2025 federal budget bill's changes to the tax treatment of domestically held intellectual property, including an anti-abuse rule for related-party transactions.
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July 20, 2026
Pa. District Owed Refund For Improper Water Fees, Court Told
The Pittsburgh Water and Sewer Authority has continued to improperly collect stormwater fees even after a recent Pennsylvania Supreme Court decision found the fees to be illegal taxes, the city's public school district said in a complaint filed Monday, arguing it is entitled to a $1.9 million refund.
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July 20, 2026
Tenn. Revenues Through June Up $764M From Estimate
Tennessee's general revenue from August 2025 through June exceeded projections by $764 million, according to the state Department of Finance and Administration.
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July 20, 2026
Ohio Bill Seeks Tax Break For Aircraft Sales To Nonresidents
Ohio would exempt sales of aircraft to nonresidents from sales tax under a bill introduced in the state House of Representatives.
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July 20, 2026
Wis. Village Can't Void Tribal Land Trust Order, 7th Circ. Told
The U.S. Department of the Interior is asking the Seventh Circuit to reject a Wisconsin village's appeal that seeks to undo the agency's decision to place 500 acres into trust for the Oneida Nation, arguing that the municipality can't overcome Congress' power to regulate Indian affairs.
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July 20, 2026
California Can't Move SunPower Tax Fight Out Of Ch. 11
A Delaware bankruptcy judge on Monday rejected a request by the state of California to transfer its tax audit dispute with solar panel company SunPower to a state administrative forum, keeping the matter in the Delaware bankruptcy court overseeing the company's Chapter 11 case.
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July 20, 2026
House Bill Seeks Congressional Review Of DC Tax Hikes
Legislation to raise local taxes in Washington, D.C., would require congressional approval for enactment under legislation introduced in the U.S. House of Representatives.
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July 20, 2026
Idaho Revenues Through Fiscal Year $172M Over Estimate
Idaho's general fund revenue collection from July 2025 through June exceeded estimates by $172 million, according to the state Division of Fiscal Management, but trailed last year's total collection.
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July 20, 2026
No Colo. Sales Tax On Wholesale Buys Abroad, Dept. Says
Sales by Colorado wholesalers to customers abroad for resale are not subject to sales and use tax, the state Revenue Department said, but the seller has the burden of proving the transaction is exempt.
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July 20, 2026
Meet The Attys Vying For Position 1 On The Wash. High Court
A civil rights litigator who left a top role at the Washington state attorney general's office last fall to step in for a retiring state Supreme Court justice is vying this election season to retain the seat for the next two years, drawing opposition from a Ballard Spahr LLP tax attorney and a longtime family law practitioner.
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July 17, 2026
Conn. Justices Bar Town From Killing Errant Forest Tax Break
A Connecticut municipal assessor did not have the authority to terminate a property tax break for forest use that was erroneously granted, the state Supreme Court said Friday, suggesting that state lawmakers could clarify the law on the matter.
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July 17, 2026
Md. Justices Remand Utility's $2.4M Sales Tax Refund Ruling
Equipment purchased by a Maryland utility was exempt from sales tax, the state Supreme Court ruled Friday while remanding the case for the lower court to consider the timeliness of the company's refund request that led to a tax court judgment of $2.4 million plus interest.
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July 17, 2026
Mich. Senate Resolution Seeks 5% Surtax On High-Earners
Michigan voters would be asked to approve a 5% surtax on individuals with more than $500,000 in taxable income under a constitutional amendment introduced in the state Senate.
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July 17, 2026
Wash. Income Tax Challenge Qualifies For Ballot
A Washington state initiative that would bar taxation of individual income and, in turn, repeal a recently approved high-earner tax has received enough signatures to appear on the November 2026 ballot, the secretary of state's office said Friday.
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July 17, 2026
La. Tweaks Proposed Tax Exemption Rule For Digital Products
The Louisiana Department of Revenue on Friday altered definitions in a proposed rule on sales tax exemptions for certain digital products and services used by businesses after the agency received feedback from interested parties.
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July 17, 2026
Taxation With Representation: Freshfields, Slaughter And May
In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.
Expert Analysis
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How AI May Reshape The Future Of Adjudication
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.
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When Legal Advocacy Crosses The Line Into Incivility
As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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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.