State & Local
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March 09, 2026
Wash. Tax Break Denied For Boat Fit With Electric Motor
A Washington boat owner who installed an electric motor on the vessel is unable to claim a sales and use tax exemption meant for purchases of new electric boats, the state Department of Revenue ruled Monday.
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March 09, 2026
NH Total Receipts Through Feb. Up $91M From Forecast
New Hampshire's general fund revenue from July through February beat estimates by $91 million, according to the state Department of Administrative Services.
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March 09, 2026
Mo. Revenues Through February Rise $82M From Last Year
Missouri's general fund revenue from July through February outpaced the same period last year by $82 million, according to the state Department of Revenue.
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March 09, 2026
Md. House OKs Urban Agriculture Tax Break Expansion
Maryland's local option property tax break for urban agriculture would be expanded under a bill passed in the state House of Delegates.
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March 09, 2026
Minn. Bill Seeks Proof Burden On Gov't In Property Tax Cases
Minnesota Tax Court cases would require the government in property tax cases to meet a burden of proof, shifting the burden from the taxpayer to the government under a bill introduced in the state Senate.
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March 09, 2026
Ind. Allows Tax Deductions For Overtime, Tips
Indiana will allow tax deductions for tipped and overtime income as part of a bill signed by its governor that conforms the state to certain updated definitions in the federal tax code.
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March 09, 2026
Mass. Tax Revenue Through Feb. Beats Estimate By $589M
Massachusetts' tax revenue collection from July through February surpassed an estimate by $589 million, according to the state Department of Revenue.
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March 09, 2026
Minn. Bill Would End Sales Tax Break For Large Data Centers
Minnesota would eliminate its sales tax break for large data centers and allow it instead for smaller ones under legislation introduced Monday in the state Senate.
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March 09, 2026
NM Extends Property Tax Exemption Time For Redevelopment
New Mexico extended a property tax exemption period for eligible redevelopment projects under a bill signed by the governor.
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March 09, 2026
Ind. Requires Taxpayers' OK For Property Assessors' Entry
Indiana property assessors will need taxpayer permission to enter properties for inspection under a bill signed by the governor.
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March 09, 2026
NM Authorizes Tax Rounding, Interest Waivers For Extensions
New Mexico authorized its Taxation and Revenue Department to round tax amounts to the nearest 5 cents and waive interest when the department grants a tax deadline extension for good cause under a bill signed by the governor.
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March 06, 2026
Clean Energy Tax Credit Market Thrives Despite New Limits
The market for selling clean energy tax credits continues to thrive despite the 2025 budget law's stricter eligibility rules for solar and wind incentives, with more corporations embracing the ability to buy those credits as a streamlined method to shrink their tax liabilities.
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March 06, 2026
Revised Millionaires' Tax Proposal Wins Wash. Gov.'s Support
An amended version of a proposed tax on Washington state residents earning more than $1 million in a single year has met criteria demanded by Democratic Gov. Bob Ferguson, and he will sign it if it reaches his desk, he said Friday.
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March 06, 2026
New Owner Can't Appeal Loss Of Tax Break, Court Says
An Oregon landowner cannot appeal the property's disqualification from the state's farm use assessment because that determination was made before the owner purchased it, the state tax court said.
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March 06, 2026
Colo. House OKs Fiscal Info Requirement For Ballot Measures
Colorado ballot measures that would increase state expenditures without identifying corresponding revenues to pay for them would be required to explain what government operations would receive reduced funding as a result under legislation passed Friday by the state House of Representatives.
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March 06, 2026
Taxation With Representation: Slaughter And May, Kirkland
In this week's Taxation With Representation, British insurer Beazley accepts a cash takeover offer from Zurich Insurance Group, a consortium of investors led by Blackrock's Global Infrastructure Partners and the EQT Infrastructure VI fund buys energy company AES, and private equity firm Thoma Bravo acquires third-party logistics provider WWEX.
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March 06, 2026
Ala. Horse Rehab Can't Claim Losses, Tribunal Says
An Alabama horse rehabilitation center is a hobby, not a business, and therefore not eligible for a business loss deduction, the state Tax Tribunal ruled.
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March 06, 2026
Colo. Income Tax Cap Ballot Proposals Advanced By Board
Colorado would cap its flat corporate and individual income tax rate at its current level of 4.4% under a pair of proposed ballot measures for the November election advanced by a state panel.
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March 06, 2026
Ark. Revenue Through Feb. Beats Forecast By $7M
Arkansas revenue from July through February outpaced an estimate by $7 million, according to the state Department of Finance and Administration.
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March 06, 2026
Ala. General Revenue Through Feb. Up $250M
Alabama's general fund revenue collection from October through February outpaced the same period last year by $250 million, according to the state Department of Revenue.
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March 06, 2026
Ore. Lawmakers OK Extension Of SALT Cap Workaround
Oregon would extend by two years its workaround for pass-through entities of the federal cap on deductions for state and local tax payments under legislation passed by the state lawmakers, sending it to the governor.
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March 06, 2026
Colo. House Passes Bill To Boost Mobile Home Tax Exemption
Colorado would raise its property tax exemption for mobile homes and implement other changes recommended by a state task force under legislation passed by the state House of Representatives on Friday.
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March 06, 2026
Iowa Total Receipts Through Feb. Down $100M
Iowa's general fund receipts from July through February lagged behind estimates by $100 million, according to the state Division of the Budget.
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March 05, 2026
Colo. High-Earner Tax Plans Unlawful, State Justices Told
Proposed Colorado ballot measures that would hike taxes on high earners by creating a graduated income tax and dedicate the increased revenue to specific purposes violate the state constitution, opponents told the Colorado Supreme Court, urging it to reject the $2 billion plans.
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March 05, 2026
Fla. House OKs Corp. Tax Decoupling, Other Tax Changes
Florida would decouple from many of the corporate income tax changes made in the 2025 federal budget bill, create new statewide tax exemptions and make other modifications under an omnibus bill passed Thursday by the state House.
Expert Analysis
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.