State & Local
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June 30, 2026
House Panel Eyes Curbs On Tax-Exempt Stadium Financing
Congress can strengthen the tax code to crack down on professional sports teams that leverage tax incentives to construct stadiums with taxpayer dollars, House Ways and Means Committee lawmakers and sports industry stakeholders said Tuesday.
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June 30, 2026
Calif. Will Lock In Biz Tax Credit Limit, Halve Min. Tax For LLCs
California will expand its sales and use tax base to include prewritten software, make permanent its business tax credit limit and halve the $800 minimum tax for limited liability companies, under the last budget that Gov. Gavin Newsom signed as the state's chief executive.
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June 30, 2026
Mass. Board Won't Drop Home Value For Flooding Claim
A two-family property in Massachusetts was correctly valued for tax purposes, the state Appellate Tax Board said in an opinion released Tuesday, rejecting the owner's argument that the land was prone to flooding and had no value.
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June 30, 2026
Ind. Casino's Out-Of-State Payments Not Taxable, Justices Say
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
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June 30, 2026
Mass. Homeowner Proved Property Overvaluation, Board Says
A Massachusetts property owner should have his home's value lowered after successfully proving it was overvalued by his town's board of assessors, the state Appellate Tax Board said in a ruling released Tuesday.
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June 30, 2026
Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'
A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to the practice of law, the Pennsylvania Supreme Court agreed Tuesday.
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June 30, 2026
Mass. Board Drops Home Value Over Restrictions, Flood Zone
A waterfront property in Massachusetts partially located in a resource conservation area and with land in a flood zone was overvalued for tax purposes, a state tax panel said in an opinion released Tuesday that lowered the valuation.
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June 30, 2026
Mass. Board Upholds $1.3M Home Valuation
Two Massachusetts homeowners failed to prove their property had been overvalued and resulted in a tax assessment that was higher than it should have been, the state Appellate Tax Board ruled.
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June 30, 2026
Mich. Revenue Through May Grows By $980M
Michigan's general fund revenue from October through May rose by $980 million from the same period last fiscal year, the state's budget office said in a report Tuesday.
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June 30, 2026
Mass. Justices OK $258K In Late Estate Tax Penalties, Interest
Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.
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June 30, 2026
Calif. Voters To Decide On Special Tax Two-Thirds Approval
California will ask voters to decide if the state should amend its constitution to prohibit local governments from imposing or increasing a special tax unless it's approved by an electorate's two-thirds vote under a resolution passed by state lawmakers.
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June 29, 2026
Va. Has Nation's First Electricity Tax On Data Centers
Virginia, the state with the country's largest number of data centers, enacted a budget Monday that includes a first-in-the-nation electricity tax on the centers.
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June 29, 2026
Former NJ AG Pushes To End Suit Over Tossed RICO Case
Former New Jersey Attorney General Matt Platkin asserts that a lawsuit from a former CEO indicted in New Jersey's now-dismissed criminal racketeering case against South Jersey power broker George E. Norcross III squarely implicates the protections afforded to prosecutors.
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June 29, 2026
Cole Schotz Adds Tax Atty In Miami From Day Pitney
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
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June 29, 2026
Fla. Adjusts Property Tax Millage Rate Calculations
Florida will change the calculation of the maximum allowed for local property tax millage rates under a bill signed by Republican Gov. Ron DeSantis.
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June 29, 2026
Fla. Net Revenue Through May Beats Estimates By $586M
Florida's net revenue collection from July through May was $586 million above estimates, according to the state Office of Economic and Demographic Research.
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June 29, 2026
Del. Senate Bill Seeks Income Tax Subtraction For Overtime
Delaware would create a state personal income tax subtraction for qualified overtime compensation under a bill introduced in the state Senate.
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June 29, 2026
SC Revenue Through May Up $456M From Last Year
South Carolina's general fund revenue from July through May exceeded the same period last year by $456 million, according to the state Board of Economic Advisors.
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June 29, 2026
Ore. Court Says No Urban Zone Farm Tax Break After 25% Sale
The conveyance of a 25% undivided interest in a 36-acre Oregon property within an urban growth boundary constituted a sale disqualifying it from a tax break for farm properties, the state tax court ruled.
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June 29, 2026
Colo. Dept. Clarifies Wholesaler Tax Exemption Requirement
A Colorado wholesaler without a state-issued sales tax license may not use a Multistate Tax Commission certificate to claim exemptions to the taxes but may verify its eligibility for the exemption by other means, the state Department of Revenue said.
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June 26, 2026
NC Creates Property Tax Break For Special District Projects
North Carolina authorized local governments to approve special districts and provide property tax exclusions for eligible development projects in those areas under a bill signed by the governor.
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June 26, 2026
Ohio Justices OK Tax Break For Public Entity's Garage
An Ohio parking garage owned by a public authority but managed by a private entity for the city of Columbus qualifies for a property tax exemption because the authority retained control of the property, the state Supreme Court ruled Friday, reversing a board decision.
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June 26, 2026
Pa. Senate OKs Tax Package Without Tax On Digital Ads
Pennsylvania lawmakers passed a tax omnibus bill that doesn't include a gross receipts tax on digital advertising revenue but gets rid of a sales tax exemption for data centers and a tax on electricity under a bill that goes to the House of Representatives.
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June 26, 2026
Trump Threatens 100% Tariff For EU Nations Planning DSTs
President Donald Trump threatened to impose a 100% tariff on imports entering the U.S. from countries in the European Union planning to levy new digital service taxes, according to a social media post Friday.
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June 26, 2026
Taxation With Representation: Sidley, Paul Weiss, Kirkland
In this week's Taxation With Representation, Germany's Merck KGaA acquires life sciences tools supplier Bio-Techne Corp., drugmaker AbbVie buys clinical-stage biotechnology company Apogee Therapeutics, and building materials supplier CRH acquires infrastructure products maker Arcosa Inc.
Expert Analysis
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.