State & Local

  • 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.

  • February 19, 2026

    RI General Revenue Through Jan. Beat Estimates By $14.2M

    Rhode Island's general fund revenue collection from July through January exceeded forecasts by $14.23 million, according to the state Department of Revenue.

  • February 18, 2026

    Ohio House Puts Federal Tax Conformity Bill In Limbo

    An Ohio bill that would update the state's conformity to the federal tax code hit a snag Wednesday after the state House passed the legislation, but Democrats succeeded in stripping a provision that could have put the bill into effect before Tax Day.

  • February 18, 2026

    Illinois' Pritzker Proposes Social Media Tax To Fund Education

    Illinois Gov. JB Pritzker proposed Wednesday that the state levy a new tax on social media companies with at least 100,000 users in the state and direct the money raised to education as part of a $56 billion budget plan he unveiled for fiscal 2027.

  • February 18, 2026

    Neb. Social Media Tax Plan Faces Pushback From Biz Groups

    Nebraska's proposed tax on social media companies based on how many customers they have in the state would lead to protracted legal challenges and would hurt the state and the companies themselves, business groups and others told lawmakers Wednesday.

  • February 18, 2026

    Ohio Tax Dept. Clarifies Agent Reimbursement Rule

    Ohio updated its regulation pertaining to agents to specify that taxpayers receiving reimbursements from clients as a part of a contract are not considered agents.

  • February 18, 2026

    NY Bill Would Allow Low-THC Drinks In Liquor Stores

    A new bill introduced in the New York State Legislature would permit alcohol retailers to sell low-potency cannabis-infused beverages with up to 5 milligrams of THC and impose a new tax on their sale.

  • February 18, 2026

    Advanced Manufacturing Tax Breaks Pitched To Ore. Panel

    Legislation to expand Oregon tax incentives for semiconductor makers and other advanced technology businesses would help revitalize the state's manufacturing sector, supporters of the bill told a Senate panel Wednesday, as some agricultural interests and others opposed the measure.

  • February 18, 2026

    Colo. Bill Proposes Decoupling From Corp. Tax Breaks

    Colorado would decouple from corporate tax deductions allowed at the federal level after the passage of last summer's budget law under a bill presented to the state's General Assembly.

  • February 18, 2026

    Tax Group Of The Year: Eversheds Sutherland

    Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.

  • February 18, 2026

    Colo. Bill Would End Software Sales Tax Exemption

    Colorado would no longer exempt downloaded software sales from the state's sales and use tax under a bill introduced in the state General Assembly.

  • February 18, 2026

    NJ Gov.'s Transition Panel Floats Tax Amnesty Programs

    New Jersey Gov. Mikie Sherrill should consider offering a tax amnesty program and increasing the state tax agency's enforcement capacity, a transition advisory panel recommended Wednesday.

  • February 18, 2026

    Ore. Senate Panel OKs Estate Tax Threshold Boost

    Oregon would boost its estate tax threshold from $1 million to $2.5 million, with a higher top tax rate, under legislation approved Wednesday by a state Senate committee.

  • February 18, 2026

    SD Repeals Bad-Debt Modifications For Bank Franchise Tax

    South Dakota will require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was signed by the governor.

  • February 18, 2026

    Colo. House Bill Would Limit High-Earner Tax Break

    Colorado would end deductions for some corporate executive salaries and limit the period that businesses could carry forward net operating losses under a bill introduced in the state House of Representatives.

  • February 18, 2026

    Hawaii Committees Advance Combined Reporting Bill

    Hawaii would mandate worldwide combined reporting under a bill recommended to be passed by two Senate committees. 

  • February 18, 2026

    SD Updates Fed. Conformity For Property, Bank, Sales Taxes

    South Dakota updated its conformity with the Internal Revenue Code for various property tax, bank franchise tax and sales tax statutes under a bill signed by the governor.

  • February 18, 2026

    Hawaii Panel Advances Net Capital Gain Tax Increase

    Hawaii would increase its tax on net capital gains under a bill referred by a committee in the state House of Representatives.

  • February 18, 2026

    NJ Tax Revenue Through Jan. $969M Higher Than Last Year

    New Jersey's revenues from July through January were $969 million ahead of last year, according to the state Division of Taxation.

  • February 17, 2026

    Wash. Governor Demands Changes To Millionaires' Tax Bill

    A proposal for a nearly 10% tax on income above $1 million that has passed the Washington state Senate is a good start, but it needs significant changes before it gets his signature, Democratic Gov. Bob Ferguson said Tuesday.

  • February 17, 2026

    Head of DC's Tax Agency Named MTC Executive Director

    The Multistate Tax Commission named a deputy chief financial officer for Washington, D.C., as the group's next executive director Tuesday.

  • February 17, 2026

    County's Tourism Tax Use Was Reasonable, NC Justices Told

    Counsel for a coastal North Carolina county told the state's Supreme Court justices Tuesday that commissioners' decision to spend occupancy tax dollars on public safety and infrastructure wasn't arbitrary and capricious, while opining that buying carnival equipment for their own pleasure might be.

  • February 17, 2026

    NYC's Mamdani Pitches Property Tax Hike As Backup Plan

    New York City would hike property taxes by $3.7 billion to help close a $5.4 billion budget gap if state lawmakers don't permit the city to raise income taxes under a preliminary budget plan that Mayor Zohran Mamdani unveiled Tuesday.

  • February 17, 2026

    Minn. Justices Urged To Uphold Hilton Valuation Cuts

    A county assessor overvalued a Minneapolis Hilton hotel and convention center, the property owner told Minnesota's justices, urging the high court to uphold the state tax court's proper valuation.

  • February 17, 2026

    NYC Dept. Rules Co-Op Sales Get Lower Transfer Tax Rate

    An owner's sale of shares of two New York City apartment units in the same building to the same purchaser are treated as sales of individual cooperative units that are subject to a reduced transfer tax rate, the city's Department of Finance said in a letter ruling.

Expert Analysis

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

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