State & Local
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January 09, 2026
Mo. Revenues Though December Up $202M From Last Year
Missouri's general fund revenue collection from July through December was $202 million higher than during the same period last year, according to the state Office of Administration and Planning.
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January 09, 2026
Maryland Gov. Says No New Taxes In Upcoming Budget
Maryland's governor will not include tax or fee increases in his proposed fiscal year 2027 budget, a spokesperson said Friday.
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January 08, 2026
Kraft Heinz Fights For Apportionment Of NJ Litter Fee
Kraft Heinz asked the New Jersey Tax Court to rule that the state's litter control fee unconstitutionally taxed the company's out-of-state activities by not allowing it to apportion the levy based on where its manufacturing and selling activities occurred.
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January 08, 2026
NC Wins Appeal To Use Smithfield Funds For Enviro Grants
The North Carolina Attorney General's Office can continue putting money from a decades-old hog waste agreement toward environmental grants, a state appeals court panel ruled, overturning a lower court order earmarking the money exclusively for public schools.
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January 08, 2026
Ill. Bill Seeks Corp. Tax Break For State Development Funding
Illinois would create a corporate income tax deduction for capital contributions the state makes to businesses as part of economic development initiatives under a bill introduced in the state House of Representatives.
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January 08, 2026
W.Va. Gov. Calls For More Income Tax Cuts Ahead Of Session
West Virginia would cut personal income tax rates further under proposed tax changes announced by the governor ahead of the 2026 legislative session.
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January 08, 2026
NBC Penalties Upheld By Ore. Tax Court In Nexus Row
NBC Universal's tax positions in a nexus dispute with the Oregon Department of Revenue were not supported by substantial authority or a reasonable basis, the state tax court said, declining to reduce penalties for underreporting state income.
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January 08, 2026
Ind. House Bill Seeks To Amend Employer Child Care Credit
Indiana would expand the definition of expenditures that would qualify for its employer child care income tax credit while also increasing the amount of employees a company must have to claim the credit under a bill introduced in the state House of Representatives.
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January 08, 2026
Miss. Would Exempt Feminine Hygiene Products From Tax
Mississippi would exempt feminine hygiene products from the state's sales and use tax under a bill introduced in the state House of Representatives.
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January 08, 2026
Ind. Senate Bill Would Levy Fee On Remittances
Indiana would establish a fee on international wire transfers and create a related income tax credit for citizens or others with legal status under a bill introduced Thursday in the state Senate.
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January 08, 2026
Ind. House Bill Would Impose Tax In County Of Employment
Indiana would require people who reside in a county with a local income tax but work in a different county to also pay tax in the county in which they're employed, while offering a credit to offset the additional tax, under a bill introduced in the state House of Representatives.
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January 08, 2026
Indiana Sen. Bill Would Phase Out Sales Tax For Utilities
Indiana would phase out the state's gross retail tax on electrical, natural gas and water utilities until becoming fully exempt by fiscal year 2031 under a bill introduced in the state Senate.
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January 08, 2026
Ark. Revenue Through Dec. Beats Forecast By $103M
Arkansas general fund revenue collection from July through December outpaced an estimate by $103 million, according to the state Department of Revenue.
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January 08, 2026
Audits Get Final Word On Economic Substance, IRS Atty Says
IRS attorneys provide legal guidance during audits on whether a transaction lacks economic substance, but examiners make the ultimate determination, an agency associate chief counsel said Thursday while explaining how the agency applies a powerful anti-abuse tool in audits.
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January 08, 2026
NJ Tax Court Says Fee Case Jurisdiction Up To Superior Court
The New Jersey Tax Court transferred a property owner's dispute over a city's residential development fee to the state Superior Court on Thursday, saying that court must decide whether the tax court has jurisdiction to hear the case.
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January 07, 2026
Mich. Again Falls Short In Bid To Ax Challenge To 24% Pot Tax
A Michigan federal judge is standing firm in her decision to allow industry members to proceed with a portion of their challenge to the state's excise tax on wholesale marijuana sales, finding that the state hasn't identified a "palpable error" that would justify disposing of the sole remaining dispute over the law's intent.
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January 07, 2026
Ga. Republicans Outline $16B Plan To End State Income Tax
Georgia Republican lawmakers laid out a $16 billion proposal Wednesday to abolish the state's income tax, a plan that would gradually reduce the levy over the next six years with a goal of complete elimination by 2032.
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January 07, 2026
Treasury Eyes Final Easements Settlements, Official Says
The U.S. Department of the Treasury plans to issue a summary of the IRS' successes in conservation easement cases as it works on a final settlement initiative for hundreds of remaining disputes, a department official said at a tax conference Wednesday.
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January 07, 2026
Ind. Senate Bill Would Update Conformity With Fed. Tax Law
Indiana would amend its definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation introduced in the state Senate.
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January 07, 2026
Ore. Gov. Seeks Repeal Of Transportation Funding Package
Oregon's governor said Wednesday that lawmakers should repeal a transportation package with tax and fee increases passed last year that is now slated for a voter referendum in November.
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January 07, 2026
Ind. House Bill Would Stop Property Taxes And Assessments
Indiana would bar political subdivisions from assessing and taxing tangible property and instead allow school corporations to impose an annual fee to attempt to make up revenue under a bill introduced in the state House of Representatives.
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January 07, 2026
Wyo. Justices Deny Challenge To Computer-Aided Appraisal
A Wyoming county assessor properly valued a home using the state's computer-assisted mass appraisal system, the state Supreme Court ruled, rejecting the owner's argument that that value should be lowered to the home's purchase price.
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January 07, 2026
Vermont Gov. Asks Lawmakers To Pass Property Tax Relief
Vermont's governor urged lawmakers during the State of the State address Wednesday to pass property tax relief and focus on broader education reform, as he warned that tax bills could substantially increase.
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January 07, 2026
Ore. Tax Court Won't Limit Chevron Order To Enable Appeal
Chevron's tax and penalty refund requests from Oregon totaling $14.8 million were part of a single claim, the state Tax Court found, declining to limit its judgment against the company to an apportionment question so that it could appeal that issue to the state Supreme Court.
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January 07, 2026
Ind. Bill Would Modify County, City Tax Rates
Indiana would allow an increase to the tax rate on services in municipalities that aren't allowed to levy a municipal tax, along with other tax rate changes under a bill introduced.
Expert Analysis
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.