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State & Local
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July 27, 2026
Mass. Board Rejects Homeowner's Effort To Cut Valuation
A Massachusetts homeowner's sales comparison analysis fell short of the proof needed to lower her property's tax valuation, the state's Appellate Tax Board said in a decision released Monday.
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July 27, 2026
Mass. Board Won't Lower $2.1M Property Value
A Massachusetts homeowner failed to lower the tax valuation of her $2.1 million home after the state tax board decided Monday that purported sewer issues and an easement didn't warrant a reduction in its assessment.
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July 27, 2026
Tax Pact Amnesty Program Nearing Adoption, MTC Rep Says
The Streamlined Sales Tax Governing Board appears on track to offer a sales tax amnesty program for remote sellers that will begin next year, a Multistate Tax Commission director said Monday.
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July 24, 2026
Ala. Court Upholds Denial Of Film Production Tax Breaks
The denial of Alabama tax incentives claimed by a film production was not subject to judicial review under the state's law on administrative procedures, a state appeals court said Friday, affirming the actions of the state's film office.
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July 24, 2026
Forced Labor Tariffs Are Another Illegal Global Regime, Cos. Say
President Donald Trump's latest tariff covering most imports to the U.S. is yet another instance of the president attempting to establish an illegal global tariff regime, a pair of companies told the U.S. Court of International Trade on Friday.
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July 24, 2026
States' Divergence On Federal Conformity Sows Uncertainty
A broad array of states declined this year to adhere to revenue-losing provisions in the 2025 federal tax law, leaving a patchwork of divergent rules that has created lingering uncertainty for businesses, individuals and states alike.
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July 24, 2026
Taxation With Representation: Kleinberg Kaplan, Baker Botts
In this week's Taxation With Representation, Brookfield Asset Management acquires Aypa Power from funds managed by Blackstone Energy Transition Partners, Brookfield and Canada Pension Plan Investment Board buy LXP Industrial Trust, and Novagold Resources Inc. and Paulson Advisers LLC agree to give Novagold full ownership of Donlin Gold LLC.
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July 24, 2026
Mich. To Offer Tax Credits For Affordable Housing Projects
Michigan will offer up to $42 million in annual tax credits for affordable housing developments under a package of bills the governor signed.
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July 24, 2026
Ind. Tax Dept. Says Co.'s Tobacco-Free Products Not Taxable
A company's smokeable products that don't contain tobacco or nicotine aren't subject to Indiana's tobacco or cigarette tax, the state's tax department said.
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July 24, 2026
Mass. To Vote On State Tax Revenue Limit Reduction
Massachusetts would change the way it calculates its annual revenue limit, potentially increasing the frequency and amount of taxpayer rebates, under a measure approved for the November ballot.
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July 23, 2026
Neb. Tax Dept. Ordered By Court To Rethink Apple's Tax Bill
The Nebraska Department of Revenue must find another apportionment method when determining Apple's corporate income tax liability because it improperly considered the company's foreign earnings to boost that tax bill, a state court ruled.
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July 23, 2026
Kate Hudson Activewear Customer Drops Tariff Refund Claim
A customer of Kate Hudson's activewear business Fabletics has dropped her claim for refunds of global tariffs she alleged the actress's company passed on to customers before the U.S. Supreme Court found them illegal.
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July 23, 2026
NY Panel Rejects Paychex Challenge To Apportionment Rules
Paychex can't proceed in state court with claims against New York tax rules that pertain to certain expense reimbursements to professional employer organizations, an appeals court ruled Thursday, saying it must exhaust its administrative remedies first.
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July 23, 2026
Sunoco Stuck With $2.6M NY Tax Bill On 3rd-Party Oil Sales
Sunoco can't include certain oil sales to third parties in calculations of its New York tax liabilities, a state appeals court said Thursday, ruling the transactions were part of inventory exchanges and upholding the state's denial of the company's $2.6 million refund claim.
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July 23, 2026
Texas Gov. Seeks Repeal Of Data Center Tax Breaks
Texas Gov. Greg Abbott will seek legislation to eliminate a sales tax exemption and other "outdated or unnecessary" incentives for data centers, he said Thursday.
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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.
Expert Analysis
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.