State & Local
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February 24, 2026
Wis. Lawmakers OK State Income Tax Exemption For Tips
Wisconsin would exempt tips from state income tax under a bill passed by state lawmakers and headed to the governor.
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February 24, 2026
Miss. House Bill Would Expand Farming Sales Tax Break
Mississippi would create a sales tax exemption for purchases of lime used for agricultural purposes under a bill introduced in the state House of Representatives.
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February 24, 2026
Wis. Lawmakers OK Curbing Governor's Tax Hike Power
Wisconsin voters are to decide in November if the state should amend its constitution to prohibit the governor from using a partial veto on an appropriation bill to create or increase any tax or fee under a Senate joint resolution approved by state lawmakers.
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February 24, 2026
Oregon Senate OKs Holding Transportation Tax Vote Earlier
Oregon would hold a vote in May on a referendum for most of a $4.3 billion transportation funding package instead of November under legislation approved by the Senate.
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February 24, 2026
Tenn. Revenue Through Jan. Beats Estimates By $27M
Tennessee's general fund revenue collection from July through January outpaced estimates by $27 million, according to the state Department of Finance and Administration.
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February 24, 2026
Minn. Bill Seeks To Halt Fed. Tax On State Worker Paychecks
Minnesota would be prohibited from withholding or remitting federal income taxes from the pay of state employees under legislation introduced in the state House of Representatives.
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February 24, 2026
Minn. Lakefront Property Overvalued, Tax Court Says
A Minnesota property was overvalued by a local assessor, including by more than $1 million in two tax years, the state tax court said, rejecting a county assessor's argument that a conservation easement prohibited the use considered in the owner's analysis.
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February 24, 2026
DC Circ. Won't Stop IRS From Sharing Data With DHS
Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday.
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February 23, 2026
NJ Statehouse Catch-Up: Family Leave, PFAS, Farmland Tax
In his final days as New Jersey governor, Phil Murphy was busy signing a slew of measures reforming existing legislation as well as bills aimed at breaking new ground.
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February 23, 2026
Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs
Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.
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February 23, 2026
States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor
Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.
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February 23, 2026
Vt. General Revenues Through Jan. Down $135M
Vermont's general revenue fund collection from July through January underperformed the same period last year by $135 million, according to the state Agency of Administration.
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February 23, 2026
NM Legislators OK Property Tax To Pay Bonds, Interest, Costs
New Mexico would authorize the imposition of a property tax to repay principal, interest and costs for state-issued bonds under a bill unanimously approved by state lawmakers and headed to the governor.
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February 23, 2026
Ariz. Revenue Through Jan. Misses Forecast By $16M
Arizona's general fund revenue from July through January lagged behind an estimate by $16 million, according to the state Joint Legislative Budget Committee.
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February 20, 2026
3 Questions After Justices Sink Trump's Emergency Tariffs
The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.
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February 20, 2026
States' Penny Guidance Trickling In Without Sales Tax Impacts
State guidance on rounding cash transactions to the nearest nickel amid the phaseout of pennies has thus far avoided changes to sales tax calculations, which has been a welcome development for businesses that crave a uniform state approach to rounding.
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February 20, 2026
La. Board Frees Casinos From Local Tax On Comped Rooms
Two casinos in Louisiana don't owe local sales and occupancy taxes on complimentary hotel rooms provided to customers because the guests didn't pay or give consideration for the rooms, the state Board of Tax Appeals ruled.
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February 20, 2026
NY Tells Appellate Court Professor's Remote Work Is Taxable
A New York professor was not required by his school to work remotely out of the state during the coronavirus pandemic, so his income is subject to tax by New York, the state commissioner of taxation told the state appellate court.
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February 20, 2026
Minn. Bills Seek State Tax Breaks On Overtime, Tips
Minnesota would allow income tax deductions for tips and overtime, in line with federal changes, under legislation introduced in the state House of Representatives.
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February 20, 2026
Up Next At High Court: Cuban Seizures & Removal Deadlines
The U.S. Supreme Court will kick off its February oral argument session by hearing cases that could expand or limit the availability of damages for U.S. victims of property seized by the Cuban government and a defendant's chance to remove state court cases to federal court.
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February 20, 2026
Pa. County Doesn't Owe Interest On Overpaid Property Tax
A Pennsylvania county that overassessed property tax on parcels of land doesn't owe interest on the property owner's refund, the state's Commonwealth Court ruled.
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February 20, 2026
Minn. House Bill Seeks To Repeal Estate Tax
Minnesota would repeal its estate tax under legislation filed in the state's House of Representatives.
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February 20, 2026
Neb. Tax Board Upholds $2M Value Of Commercial Property
Nebraska's tax board said that the income approach used by the local assessor correctly valued a commercial property at nearly $2 million in an order released Friday.
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February 20, 2026
Ore. House Panel OKs Federal Corp. Tax Decoupling Plan
Oregon would decouple from two federal corporate tax breaks and create a tax credit for job creation under legislation advanced by a state House of Representatives committee over the objections of panel Republicans.
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February 20, 2026
Neb. Tax Board Says Retail Property Correctly Valued
The Nebraska tax board said that a retail property assessed at more than $1 million was valued correctly, despite claims from the property owner that the assessor's income approach valuation was wrong, in an order released Friday.
Expert Analysis
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.