State & Local
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January 13, 2026
Mich. Court Presses Rehab Co. On Medical Items Tax Claim
A Michigan appeals court pressed a medical device provider Tuesday on its claim that the state's sales tax should not apply to certain medical items, such as gauze and bandages, because those items were prosthetics prescribed by a doctor.
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January 13, 2026
Maine Allows Excise Tax Exemption For Some Cannabis Sales
Maine authorized an excise tax exemption for sales and transfers of adult-use cannabis to cultivation facilities under a bill that became law without the governor's signature.
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January 13, 2026
Ariz. Bill Would Pause Sales Tax On Gas, Electric Utilities
Retail sales of gas and electricity in Arizona would be exempt from the state sales tax applied to utility providers until the revenue lost from the change reaches $2.3 billion under legislation introduced Tuesday.
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January 13, 2026
NY's Hochul Pitches EV Sales Tax Break, Canning Tax On Tips
New York Gov. Kathy Hochul backed a sales tax exemption for electricity purchased at electric vehicle charging stations and following the federal tax exemption for tipped income as part of the State of the State proposals she unveiled Tuesday.
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January 13, 2026
DeSantis Reiterates Call For Cutting Fla. Property Taxes
Florida Gov. Ron DeSantis again urged state lawmakers Tuesday to approve a ballot measure that would cut property taxes, citing a $24 billion increase in annual property tax revenue that local governments have brought in during his tenure.
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January 13, 2026
SD Gov. Proposes Local Property Tax Alternative In Address
South Dakota counties would have the option to replace the county's share of property taxes with a half-cent sales tax under a plan proposed by the governor in his State of the State address Tuesday.
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January 13, 2026
Maine Alters Excise Tax Assessment On Camper Trailers
Maine will change its application and collection of excise tax on camper trailers under a law that took effect without the signature of Democratic Gov. Janet Mills.
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January 13, 2026
Minn. Revenues Through Dec. $65M Higher Than Forecast
Minnesota's total net revenue from July though December outpaced forecasts by $65 million, according to the state Office for Management and Budget.
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January 13, 2026
Ohio Revenues Through December Beat Estimates By $344M
Ohio's general fund revenue collection from July through December was $344 million higher than estimated, according to the state Office of Budget and Management.
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January 13, 2026
Md. Senate Bill Seeks Exclusion For Foreign Income
Maryland would not require foreign-earned income to be included when calculating state income under a bill introduced in the state Senate.
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January 13, 2026
Md. Bill Seeks Subtraction Modification For Fraud Loss
Maryland would allow taxpayers who are victims of fraud to claim a subtraction modification on their federal adjusted gross income equal to the fraud amount to calculate their state income under a bill introduced in the state House.
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January 13, 2026
Md. Bill Would Allow Separate Land, Improvement Tax Rates
Maryland would authorize local governments to establish subclasses of real property consisting of land and improvements to land and impose separate tax rates for each subclass under legislation set to be considered by the state House of Delegates' Ways and Means Committee.
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January 13, 2026
Ariz. Bill Would Allow Federal Scholarship Tax Credits
Arizona residents would be eligible for federal income tax credits for contributions to scholarship organizations under legislation introduced in the state Senate to have Arizona participate in a new federal program.
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January 13, 2026
Neb. Bill Would Provide Tax Credit For Health Plan Payments
Nebraska would provide an individual income tax credit for qualified health plan premium payments under a bill introduced in the state's unicameral Legislature.
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January 12, 2026
Arizona Gov. Pitches Tax Cuts, End To Data Center Break
Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.
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January 12, 2026
High Court Declines To Hear Michigan Tax Foreclosure Case
The U.S. Supreme Court declined Monday to hear a property owner's case alleging that a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale.
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January 12, 2026
NH Bill Would Let Towns Tax Land, Buildings Separately
New Hampshire would allow cities and towns to adopt a property tax system that applies different rates to the value of land and the value of buildings under a bill introduced in the state House.
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January 12, 2026
Md. Bills Seek Cybersecurity Tax Credit Expansion
Maryland would increase the maximum value of its tax credit for businesses that buy cybersecurity services in the state and expand related eligibility criteria under bills introduced in the state House and Senate.
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January 12, 2026
Maryland Governor Pitches Business Tax Credit Extensions
Maryland would extend two business tax credits and eliminate a cap on the state's film credit under legislation proposed by its governor as part of an economic development package.
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January 12, 2026
Idaho Gov. Calls For Conformity To Fed. Tax Changes
Idaho's governor asked lawmakers to adjust the state's tax code to conform to the new federal changes, such as hastening business deductions and individual income tax breaks during his State of the State address Monday.
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January 12, 2026
Justices Won't Look At Michigan's Foreclosure Sale Rule
The U.S. Supreme Court declined Monday to review three cases that ask whether Michigan's process to claim surplus proceeds after a tax foreclosure sale violates the takings and due process clauses.
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January 12, 2026
Md. Bill Proposes Tax Break For Tipped Income
Maryland would allow taxpayers to subtract tipped income, that is not already excluded, from their federally adjusted gross income in order to determine state income under a bill introduced in the state House of Representatives.
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January 12, 2026
Md. Bill Seeks Tax Credits For Service Station Conversions
Maryland counties or municipal corporations would be allowed to grant property tax credits for service stations that are converted to other uses under a bill introduced in the state Senate.
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January 12, 2026
Miss. House Bill Floats Money Transmission Fee, Tax Credit
Mississippi would require money transmission businesses to collect a fee for each transaction and establish a tax credit for money transmission fees paid by taxpayers under a bill introduced in the state House of Representatives.
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January 12, 2026
Ind. Senate Bill Seeks To Legalize, Tax Adult-Use Cannabis
Indiana would allow the sale of adult-use cannabis and impose a cannabis excise tax on gross retail income received on purchases under a bill introduced in the state Senate.
Expert Analysis
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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Getting One Right: SALT In Review
From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.
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The BigLaw Settlements Are About Risk, Not Profit
The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.
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Power To The Paralegals: An Untapped Source For Biz Roles
Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.
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When Even A Judge Feels Defeated: SALT In Review
From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.
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Evolving Federal Rules Pose Further Obstacles To NY LLC Act
Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.
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The IRS Shouldn't Go To War Over Harvard's Tax Exemption
If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.
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An Illegitimate Avenue Of Repeal: SALT In Review
From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Crisis Management Lessons From The Parenting Playbook
The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.