State & Local
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July 22, 2026
State Corp. Tax Revenue Cooling After Years Of Growth
State corporate income tax revenue is declining in a majority of states this year, signaling that collections are softening after having reached record highs following federal tax changes in 2017 and an infusion of federal aid to businesses during the COVID-19 pandemic.
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July 22, 2026
Mass. Court Affirms License Loss In Lotto Ticket Scheme
An intermediate appellate court in Massachusetts on Wednesday affirmed the permanent revocation of lottery sales licenses for two convenience store owners who allegedly played significant roles in a scheme to buy winning lottery tickets from customers seeking to avoid taxes or other obligations.
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July 22, 2026
Illinois Crypto Tax Unfairly Targets Traders, Suit Says
Illinois' new tax on cryptocurrency, the first in the nation, discriminates against those who trade in crypto and is illegal, a trade group argued in a complaint in a state court.
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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.
Expert Analysis
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.