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

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

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