State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • February 20, 2026

    Taxation With Representation: Freshfields, Simpson Thacher

    In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.

  • February 20, 2026

    Judge Doubts Famed Boston Chef Was Unaware Of Tax Suit

    A Massachusetts judge has denied once-acclaimed Boston chef Barbara Lynch's request to lift a default in a lawsuit over unpaid taxes on her now-closed restaurants, saying "it is almost impossible" to believe that Lynch did not know she was being sued personally until now.

  • February 20, 2026

    Del. Net Receipts Through Jan. Rise $526M From Last Year

    Delaware's net receipts from July through January outpaced collections made during the same period last fiscal year by $526 million, according to the state Department of Finance.

  • February 20, 2026

    Trump Imposes Maximum Tariff After Supreme Court Rebuke

    President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Emergency Economic Powers Act, then announced that he would increase the duty to the 15% maximum.

  • February 19, 2026

    MTC Panel Weighing Updates To Broadcasting Tax Rule

    A Multistate Tax Commission panel is seeking input on a draft rule that it discussed Thursday seeking to update the intergovernmental agency's broadcasting regulations to address sourcing of revenue from streaming and internet content.

  • February 19, 2026

    Federal Gov't Overrides DC's Rejection Of Tax Breaks

    President Donald Trump signed a resolution repealing a Washington, D.C., law that decoupled sections of the city's tax code from federal changes made as part of last summer's budget law.

  • February 19, 2026

    MTC Digital Tax Work Group Won't Try To Create Model Law

    The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products will not attempt to create model legislation but instead will offer states a set of recommendations, officials said Thursday.

  • February 19, 2026

    Ariz. Sales Tax Sourcing Change OK'd By House Panel

    Arizona would specify that in-state remote sales should be sourced to the location where the seller received the orders under legislation approved by a House panel over the objections of a representative of city governments.

  • February 19, 2026

    Fla. House Advances Property Tax Cut Toward Ballot

    Florida voters would decide whether to exempt all homesteads from property taxes other than school levies beginning in 2027 under a resolution passed by the state House of Representatives.

  • February 19, 2026

    Md. Sen. OKs Cybersecurity Tax Credit Expansion

    Maryland would expand its cybersecurity tax credit to allow larger companies to take advantage of the program under a bill passed unanimously by the state Senate.

  • February 19, 2026

    Md. Senate OKs Service Station Conversion Tax Break

    Maryland's political jurisdictions would be allowed to grant property tax credits for service stations converting to other uses under a bill passed unanimously by the state Senate.

  • February 19, 2026

    Md. Senate Passes Clarification Of Foreign Income Exclusion

    Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under a bill passed unanimously by the state Senate.

  • February 19, 2026

    NM Lawmakers OK Longer Redevelopment Property Tax Break

    New Mexico would extend a property tax exemption period for eligible redevelopment projects under a bill approved by state lawmakers and headed to the governor.

  • February 19, 2026

    Ore. House Panel OKs Bill For $1M Tax Credit For New Banks

    Oregon would allow income tax credits worth up to $1 million for new banks over their first four years under legislation passed by a state House panel.

  • February 19, 2026

    Md. Senate OKs Replacing Biotech Tax Credit With Grants

    Maryland would replace its biotechnology investment tax credit with a new grant program under legislation passed by the state Senate aimed at encouraging more use of the incentive.

Expert Analysis

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    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.

  • We Must Allow Judges To Use Their Independent Judgment

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    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.

  • Making The Case For Rest In The Legal Profession

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    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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