State & Local
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August 20, 2026
NYC Cuts Unincorporated Business Tax Credit For Millionaires
New York City has reduced its unincorporated business tax credit for taxpayers with more than $1 million in city taxable income under legislation that became law without Mayor Zohran Mamdani's signature.
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August 20, 2026
Texas Comptroller Sets Plan To Overhaul Tax Regime
Texas' comptroller announced an initiative to improve the state's tax and fee collection system, saying the office will focus on communicating policy through rulemaking and end retroactive policy changes.
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August 20, 2026
New Risks For Importers As US Steps Up Tariff Enforcement
Importers and trade lawyers have seen an upswelling of tariff enforcement efforts that is transforming the compliance relationship between businesses and the government since President Donald Trump took office a second time.
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August 20, 2026
Mo. Capital To Vote On Increase In Local Sales Tax
Voters in Missouri's capital, Jefferson City, will decide in November whether to increase the local sales tax by one-fourth of a percentage point, with the funds dedicated to public safety costs, under legislation passed by the City Council.
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August 19, 2026
Ohio Justices To Weigh Curbs On 3rd-Party Tax Complaints
An Ohio appeals court's ruling that restrictions on third parties filing complaints about property valuations violate the state constitution's uniform rule requirement is in conflict with another court and will be reviewed, the state's high court said Wednesday.
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August 19, 2026
TaxAct Settles Conn. Claims Of Info Sharing Via Site Trackers
The Connecticut attorney general announced Wednesday that TaxAct will pay $275,000 to resolve allegations it shared sensitive taxpayer information with Meta and Google via tracking technologies, and will also implement new policies and procedures to track and manage such technologies on its platform.
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August 19, 2026
IRS Aims To Limit Tax Credits For Authorized Immigrants
Fewer immigrants living in the U.S. legally would have access to refunds from individual tax credits under proposed regulations released Wednesday by the IRS that would link eligibility to welfare requirements rather than just work authorization.
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August 19, 2026
Miss. Appeals Court Says Sales Tax Dispute Should Get Trial
A Mississippi appeals court ruled that a lower court wrongly granted summary judgment to the state's Department of Revenue in a contracting business's case disputing a $220,000 sales tax bill, remanding the case for trial.
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August 19, 2026
Trade Court Judge Mulls Class Cert. For IEEPA Refunds
A U.S. Court of International Trade judge on Wednesday didn't commit to certifying a class of importers who paid tariffs under President Donald Trump's struck-down global regime, though the option seemed to intrigue him.
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August 19, 2026
Tenn. Revenue In July Up $418M From Estimate
Tennessee's total revenues in July beat budget projections by $418 million, according to the state Department of Finance and Administration.
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August 18, 2026
NYC Tax Rolls Wrongly Published, Council Members Say
The rollout of New York City's pied-à-terre tax, which affects high-value second homes in the city, was slammed by City Council members and property owners at a committee hearing Tuesday amid an ongoing legal battle over a list of affected properties published by the administration.
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August 18, 2026
Smithfield's Mass. Win Puts Group Tax Rules In Crosshairs
A recent Massachusetts tax board decision that said federal law protects a Smithfield entity's receipts from being included in the tax liabilities of the company's combined group may spur more challenges against key applications of states' combined reporting rules.
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August 18, 2026
CEO Says Ex-NJ AG Not Entitled To Immunity From Claims
A CEO of a development company said his lawsuit over a dismissed criminal racketeering case against him and New Jersey power broker George E. Norcross III should survive former state Attorney General Matt Platkin's dismissal bid, arguing that Platkin, once the state's chief prosecutor, is not entitled to any immunity.
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August 18, 2026
Calif. To Let Some Local Jurisdictions Impose Higher Taxes
Certain California jurisdictions are permitted to impose local district taxes above the current 2% cap, up to specified limits and with voter approval, under a bill signed by Gov. Gavin Newsom.
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August 18, 2026
Pa. Meat Co. Was Properly Taxed By District, Court Says
A Pennsylvania beef processing company is subject to the business privilege tax assessed by the local school district because the business was not a manufacturer exempt from tax, the Commonwealth Court affirmed in an opinion.
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August 18, 2026
La. Revenues In July Up $71M From Last Year
Louisiana's general fund revenue in July exceeded last year's revenue by $71 million, according to a report released Tuesday by the state Department of Revenue.
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August 18, 2026
Wash. Revenue From July To August Up $301M Over Last Year
Washington's total revenue collection from July 11 through Aug. 10 rose $301 million compared to the same period last year, according to the state Economic and Revenue Forecast Council.
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August 18, 2026
Neb. Total Net Revenues In July Lag Behind Estimate
Nebraska's total net revenue collection in July was $401,000 behind projections, according to the state Department of Revenue.
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August 17, 2026
Texas Justices Asked To Reject Tax On Oil Stored For Export
Two oil companies operating in Texas asked the state Supreme Court to let stand a lower court's finding that under the import-export clause of the U.S. Constitution, oil they stored for export isn't subject to property tax.
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August 17, 2026
Ala. Masonry Biz Owes Sales Tax Assessment, Tribunal Says
An Alabama masonry business owes the tax assessed on its sales despite the business' claims that the many of the sales calculated in an audit were tax-exempt, the state Tax Tribunal ruled.
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August 17, 2026
Biz Pushes Class Cert. As Solution To IEEPA Refund Issues
The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.
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August 17, 2026
Mich. Homeowner Qualifies For Exemption, Court Rules
A Michigan homeowner who lived in the state while her husband lived in Washington state is eligible for a principal residence exemption despite filing a nonresident return for one year, a panel of the Michigan Appeals Court ruled.
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August 17, 2026
Ill. Revenue In July Beats Forecast By $144M
Illinois total revenue in the first month of the state's 2027 fiscal year exceeded an estimate by $144 million, according to state comptroller's office.
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August 17, 2026
NJ Revenues Grow $3.2B From Prior Fiscal Year
New Jersey's total major revenues from June 2025 through July outpaced the total for the previous fiscal year by $3.2 billion, according to the state's Department of the Treasury.
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August 17, 2026
NY Tax Collections Through July Up $4.4B From Last Year
New York's total tax collections from April through July outpaced the same period last fiscal year by $4.4 billion, according to the state Department of Taxation.
Expert Analysis
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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A Decidedly Un-Federalist Thing To Do: SALT In Review
From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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Cannabis Industry Faces An Inflection Point This Year
Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.