Limited liability company

California's Senate Bill 1406, which took effect at the end of September 2026, aims to close the so-called Montana loophole, in which residents register high-end vehicles—exotic cars, RVs, and other pricey assets—to out-of-state shell LLCs to dodge California's sales tax and registration fees. Under the new law, if any owner or manager of such an LLC is a California resident, assets located in the state become subject to California taxes, and LLC partners can be held liable for unpaid amounts, with nonpayment potentially treated as a crime. Enforcement details remain unclear since vehicles stay registered elsewhere. Some owners used these LLCs to dodge emissions rules too, an issue only partly addressed by other upcoming legislation.

Richmond officials announced plans to restart the city's real estate tax sale program, dormant since the Levar Stoney administration quietly suspended it in January 2023. The move aims to address more than $32 million in overdue real estate taxes, over $24 million of which is at least six months delinquent. Some debts date to 2006 and risk becoming uncollectible under Virginia's 20-year statute of limitations.

Mayor Danny Avula and Chief Administrative Officer Odie Donald II described the revamped effort as "enforcement with compassion," emphasizing outreach, payment plans and education rather than property seizure as the primary goal. Under state law, tax-delinquent properties can be auctioned after two years of nonpayment (one year if blighted), with proceeds settling debts and remainder returned to owners. Before the 2023 suspension, 85% of cases were resolved without reaching auction.

The City Attorney's Office has opened cases on 85 properties, while more than 7,600 accounts owing $5.4 million are currently eligible for sale. The program is set to resume by November, with the first auction expected in June 2027.

A group of Oregon good-government advocates has filed an initiative petition aiming to amend the state constitution and bar corporations, unions, and nonprofits from using treasury funds to influence elections. The chief petitioners, tied to the League of Women Voters of Oregon, Honest Elections Oregon, and Consolidated Oregon Indivisible Network, say the measure would require political spending to be traceable to individual donors, with corporate entities limited to raising money through disclosed political committees or encouraging volunteer efforts.

The proposal is modeled on similar measures in Montana and Hawaii and responds to frustration with the Oregon Legislature, which passed contribution-limit reforms in 2024 only to weaken them this year with what critics call loophole-ridden replacements. Backers cite record-breaking campaign spending in state races and note Oregon leads the nation in per-capita corporate contributions to legislators. The measure, targeting the 2028 ballot, would also indirectly counter effects of the Citizens United ruling by restricting corporate-funded independent expenditures. Organizers now need to gather signatures statewide to qualify for the ballot.