State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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February 12, 2026
Michigan Governor Reappoints Tax Tribunal Judges
Two Michigan Tax Tribunal judges have been reappointed by Democratic Gov. Gretchen Whitmer and will serve another four-year term on the court, according to a news release.
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February 12, 2026
Ga. General Fund Receipts Up $346M Through January
Georgia's general fund receipts from July through January exceeded the total from the same period last year by $346 million, according to the state Department of Revenue.
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February 12, 2026
Calif. Revenue Through Jan. Up $6.87B From Forecast
California's general fund revenue collection from July through January outpaced estimates by $6.87 billion, according to the state controller's office.
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February 12, 2026
Ore. Panel OKs Tax Compliance Process For State Contractors
Oregon would require certain state contractors to demonstrate compliance with tax laws under legislation advanced by a House panel.
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February 12, 2026
Minn. Receipts Top Forecast By $513M In January
Minnesota's monthly receipts in January beat an estimate by $513 million, according to the state's Department of Management and Budget.
Expert Analysis
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.