State & Local

  • February 17, 2026

    Minn. House Bill Seeks Task Force On Property Tax Increases

    Minnesota would establish a task force to investigate the causes of property tax increases and improve local government transparency under legislation introduced Tuesday in the state House.

  • February 17, 2026

    Va. General Revenue Collection Through January Up $1.18B

    Virginia's general fund revenue from July through January beat collections made during the same period last year by $1.18 billion.

  • February 17, 2026

    Ill. Revenue Through Jan. Beats Budget Forecast By $206M

    Illinois' general fund revenue collection from July through January was $206 million more than estimated, according to the Governor's Office of Management and Budget.

  • February 17, 2026

    Ore. Proposed Ballot Measure Seeks Tax On 'Very Rich'

    Oregon would impose a 2% tax on assets of wealthy taxpayers under a measure proposed for the November ballot with a draft title released by the state elections division and now open for public comment.

  • February 17, 2026

    NY To Establish E-Signature Procedures For Tax Docs

    New York state's Department of Taxation and Finance is to develop procedures for the use of electronic signatures on documents submitted to the department under a bill signed by Gov. Kathy Hochul.

  • February 17, 2026

    AG Ends Pursuit Of RICO Case Against NJ Power Broker

    The New Jersey Attorney General's Office said Tuesday that it will not take its criminal racketeering case against South Jersey power broker George E. Norcross III to the state high court, effectively ending its prosecution of him and his associates.

  • February 13, 2026

    Colo. High-Earner Tax Ballot Plans Appealed To Justices

    Opponents of proposed ballot measures to replace Colorado's flat tax with a graduated system that includes higher rates for high earners called on the state's top court to block the measures, arguing that they violate the single-subject requirement for ballot initiatives.

  • February 13, 2026

    Wis. Justices Pass On Review Of Travel Co.'s PL 86-272 Claim

    The Wisconsin Supreme Court declined to hear a Florida-based travel company's appeal of a ruling that said the company's provision of travel services that agents sold through an online portal exceeded P.L. 86-272's protections against state income taxes.

  • February 13, 2026

    Ore. Panel OKs Moving $4.3B Transportation Tax Vote To May

    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 backed by Democrats and advanced by a special legislative panel.

  • February 13, 2026

    Ga. Senate Advances GOP's $3B Income Tax Cut

    The Georgia Senate advanced a $3 billion proposal Thursday that would slash the state's income tax rate and eliminate it entirely for individuals making up to $50,000 per year, a measure some Republicans envision as the first step toward abolishing the state levy entirely.

  • February 13, 2026

    NC High Court Snapshot: County Tax Tiff, Earth Fare Pay Fight

    North Carolina's highest court kicks off its first week of arguments in 2026 with a look at how a coastal county is spending its occupancy tax dollars on public safety, and whether those allocations flout a state law mandating the funds be put toward tourism.

  • February 13, 2026

    Hawaii House Panel Advances Digital Advertising Tax

    Hawaii would impose its corporate income tax rate on the revenue that social media platforms generate from digital advertising under a bill passed by a House committee. 

  • February 13, 2026

    Fuel Credit Regs Clear Clouds Over Middleman Sales

    The U.S. Treasury Department's move to allow domestic clean fuel producers selling to intermediaries to qualify for the production tax credit under newly released proposed rules recognizes the industry's commercial realities and clears up uncertainty that had been hindering the market, practitioners said.

  • February 13, 2026

    Taxation With Representation: Homburger, Lenz & Staehelin

    In this week's Taxation With Representation, offshore drilling contractor Transocean Ltd. acquires rival Valaris Ltd., historic British fund manager Schroders agrees to a cash takeover by U.S. asset manager Nuveen, and a consortium that includes U.S. private equity firm Advent International LP and FedEx Corp. buy Polish parcel locker company InPost.

  • February 13, 2026

    Ariz. Gov. Vetoes GOP Federal Tax Conformity Plan

    Arizona Gov. Katie Hobbs vetoed Republican-backed legislation to conform the state with federal tax changes enacted last year, including changes on corporate tax deductions, tips and overtime.

  • February 13, 2026

    Md. Bill Seeks $1M Angel Investor Tax Credit For Small Tech

    Maryland would allow a credit worth up to $1 million for angel investors in small technology companies under legislation introduced in the General Assembly.

  • February 13, 2026

    Kan. Bill Seeks Severance Tax Exemption For New Wells

    Kansas would provide a severance tax exemption for new oil and gas wells under a bill introduced in the state's House of Representatives.

  • February 13, 2026

    Hawaii Panel Advances Tax On Sport Betting Licenses

    Hawaii would impose its general excise tax on sports betting operator's licenses under a bill passed by a state House of Representatives committee. 

  • February 12, 2026

    Md. Panel Told Data Center Tax Break Too Costly

    Maryland should pass proposed legislation to repeal the state's tax break for data centers, the bill's sponsor told a House of Delegates committee Thursday, saying the incentive threatens to be more costly than anticipated.

  • February 12, 2026

    Tuscaloosa, Others Give Up Ala. Remote Seller Tax Challenge

    Alabama cities that were challenging the state's optional flat sales tax system for remote sellers have voluntarily dropped their suit in the hopes that the state Legislature will offer a solution.

  • February 12, 2026

    Idaho Conforms To Fed. Tax Changes, With Some Exceptions

    Idaho conformed to recently enacted federal tax changes with exceptions for bonus depreciation and certain research and experimentation costs under a bill signed by the governor.

  • February 12, 2026

    Oregon Tax Court Dismisses Resident's Refund Case

    An Oregon resident challenging the constitutionality of Portland's income tax must exhaust his administrative remedies before making his case in the state tax court, the regular division of the court ruled. 

  • February 12, 2026

    Mass. Panel Hears Mixed Views On Delaying Tax Conformity

    Massachusetts would delay conformity with federal corporate tax breaks under a bill proposed by Gov. Maura Healey and pitched to a legislative panel Thursday as a balanced approach to the changes, but labor leaders and others pushed back on adopting the tax breaks at all.

  • February 12, 2026

    Del. Enables County To Review, Revise Property Assessments

    Delaware authorized its most populous county to review and revise property reassessments for tax purposes to remedy potential errors under a bill that became law without the governor's signature.

  • February 12, 2026

    Md. Tax On Big Social Media Cos. Pitched To House Tax Panel

    Maryland would tax large social media companies and dedicate funds to mental health services for children and teens under a bill introduced in the House of Delegates on Thursday.

Expert Analysis

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    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.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    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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