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State & Local
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February 25, 2026
Wis. Tax Panel Says Natural Gas Co. Qualifies For Tax Break
A Wisconsin company's facility that is used to filter, dry and treat biogas qualifies for a manufacturing tax classification, according to the state Tax Appeals Commission, reversing the determination of the state tax department.
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February 25, 2026
Ind. Legislators OK Expanding Employer Child Care Tax Credit
Indiana would expand the child care income tax credit to more employers and increase the number of employees a company must have to claim the credit under a bill passed by the Legislature.
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February 25, 2026
Colo. High-Earner Graduated Tax Plan OK'd For Signatures
A proposed ballot measure to replace Colorado's flat tax with a graduated system with higher rates for high earners, netting up to $2.7 billion for the state annually, has qualified for signature gathering.
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February 25, 2026
Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell
Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.
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February 25, 2026
Wis. Shipbuilder's Painting Facility Can't Claim Tax Break
A Wisconsin painting and blasting facility used by a shipbuilding company doesn't qualify for a tax exemption for wastewater treatment facilities or manufacturing facilities, according to the state Tax Appeals Commission.
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February 25, 2026
Colo. Lawmakers OK Wider Farm, Ranch Tax Classification
Colorado would broaden its definition of farms and ranches for property tax purposes to allow more agriculture producers to qualify for tax advantages under a bill unanimously approved by state lawmakers and headed to Gov. Jared Polis.
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February 25, 2026
Ore. Senate OKs Higher Estate Tax Threshold, Increased Rates
Oregon's threshold for estates subject to state tax would rise from $1 million to $2.5 million, with new, higher rates, under legislation passed by the state Senate.
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February 24, 2026
Federal Override Of DC Tax Law Is Invalid, City's AG Says
A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.
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February 24, 2026
Ore. House OKs Increase In Statewide Lodging Tax
Oregon would nearly double its statewide lodging tax under legislation passed Tuesday by the state House of Representatives.
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February 24, 2026
NY Asks Appeals Court To Nix Sunoco's $2.6M Tax Refund Bid
Sunoco's attempt to claim a $2.6 million New York corporate franchise tax refund by including oil sales to third parties in its tax calculations would result in double-counting the transactions in its apportionment formula, the state tax agency argued to an appellate court.
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February 24, 2026
Colo. Real Estate Sale Receipts Not Apportionable To Corp.
Gross receipts from the sale of a Colorado assisted living facility by a partnership are not included in the receipts of the partnership's majority owner for the purpose of state apportionment, the state tax department said.
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February 24, 2026
Colo. House Bill Would Repeal State Retail Delivery Fee
Colorado would repeal its retail delivery fee under legislation introduced in the state House of Representatives.
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February 24, 2026
Minn. Sen. Bills Would Match Federal Tax Breaks On Tips, OT
Minnesota would conform with federal changes to allow income tax deductions for tips and overtime under legislation introduced in Senate bills.
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February 24, 2026
Wis. Lawmakers OK State Income Tax Exemption For Tips
Wisconsin would exempt tips from state income tax under a bill passed by state lawmakers and headed to the governor.
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February 24, 2026
Miss. House Bill Would Expand Farming Sales Tax Break
Mississippi would create a sales tax exemption for purchases of lime used for agricultural purposes under a bill introduced in the state House of Representatives.
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February 24, 2026
Wis. Lawmakers OK Curbing Governor's Tax Hike Power
Wisconsin voters are to decide in November if the state should amend its constitution to prohibit the governor from using a partial veto on an appropriation bill to create or increase any tax or fee under a Senate joint resolution approved by state lawmakers.
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February 24, 2026
Oregon Senate OKs Holding Transportation Tax Vote Earlier
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 approved by the Senate.
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February 24, 2026
Tenn. Revenue Through Jan. Beats Estimates By $27M
Tennessee's general fund revenue collection from July through January outpaced estimates by $27 million, according to the state Department of Finance and Administration.
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February 24, 2026
Minn. Bill Seeks To Halt Fed. Tax On State Worker Paychecks
Minnesota would be prohibited from withholding or remitting federal income taxes from the pay of state employees under legislation introduced in the state House of Representatives.
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February 24, 2026
Minn. Lakefront Property Overvalued, Tax Court Says
A Minnesota property was overvalued by a local assessor, including by more than $1 million in two tax years, the state tax court said, rejecting a county assessor's argument that a conservation easement prohibited the use considered in the owner's analysis.
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February 24, 2026
DC Circ. Won't Stop IRS From Sharing Data With DHS
Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday.
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February 23, 2026
NJ Statehouse Catch-Up: Family Leave, PFAS, Farmland Tax
In his final days as New Jersey governor, Phil Murphy was busy signing a slew of measures reforming existing legislation as well as bills aimed at breaking new ground.
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February 23, 2026
Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs
Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.
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February 23, 2026
States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor
Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.
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February 23, 2026
Vt. General Revenues Through Jan. Down $135M
Vermont's general revenue fund collection from July through January underperformed the same period last year by $135 million, according to the state Agency of Administration.
Expert Analysis
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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.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.