State & Local

  • January 27, 2026

    SD Senate OKs Updating Conformity With Federal Tax Code

    South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously passed by the state Senate and referred to the state House's Taxation Committee.

  • January 26, 2026

    Ariz. Panel OKs Making Tax Dept. Notify Of New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced Monday by a state Senate committee.

  • January 26, 2026

    Ariz. Panel Advances Crypto Property Tax Exemption Plan

    Arizona would place on the November ballot a proposition to amend its constitution and exempt digital currencies from property taxation under legislation advanced by a state Senate committee Monday.

  • January 26, 2026

    Ohio Justices' Tax Rulings Offer Blueprint For Sourcing Proof

    Two Ohio Supreme Court decisions upholding gross receipts taxes on goods that were temporarily kept at Ohio distribution centers before being shipped elsewhere may have provided out-of-state businesses with crucial guidance about how to prove their sourcing positions.

  • January 26, 2026

    Hawaii Gov. Urges Tax Cut Pause Amid Funding Freeze

    Hawaii's governor has asked lawmakers to put tax cuts set to come into effect in 2027 through 2029 on pause to help raise revenue to make up for declines in federal funding during his State of the State address Monday.

  • January 26, 2026

    Mass. Gov.'s Bill Seeks Corp. Tax Conformity, But In '26, '27

    Massachusetts would delay until 2026, or later, conformity with corporate tax provisions in last year's federal budget bill signed in July under legislation sponsored by Gov. Maura Healey that she said will prevent any revenue drops in the current fiscal year.

  • January 26, 2026

    Colo. Bill Would Include Low-Income Rentals In Tax Credit

    Colorado would expand a tax break for property developed for low-income housing and nonprofit housing providers to include property developed for rental by low-income residents under a bill introduced in the state House.

  • January 26, 2026

    Alaska Gov. Says Tax Hike Won't Solve Funding Shortfall

    Alaska's governor warned in his State of the State address that current revenues may not be enough to fund the government in the short term and that he is seeking to work with the state Legislature to come up with a solution.

  • January 26, 2026

    SC Revenue Through Dec. Rises $263M From Last Year

    South Carolina's general fund revenue collection from July through December outpaced the same period last year by $263 million, according to the state Board of Economic Advisors.

  • January 26, 2026

    ND Revenues Through Dec. Up $7M From Estimate

    North Dakota's general fund revenue from July through December was $7 million higher than estimates, according to the state Legislative Council.

  • January 23, 2026

    Massachusetts Macy's Store Overvalued, Tax Board Says

    A Macy's store in Massachusetts was overvalued by a local assessor, the state's Appellate Tax Board said Friday, reducing assessed values for the store for years 2020-2022.

  • January 23, 2026

    NJ Modifies Qualified Costs For Film, Digital Media Tax Break

    New Jersey modified which costs may be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill signed by former Gov. Phil Murphy on his last day in office.

  • January 23, 2026

    NY Appellate Court OKs Congregation's Tax Exemption Denial

    A Jewish congregation was not entitled to property tax exemptions from the town in which its properties are located, a New York appellate court ruled, partially affirming and partially reversing a trial court's findings.

  • January 23, 2026

    Fla. House Panel Advances Property Tax Phaseout

    Florida would phase out property taxes other than school taxes for residential homesteads if voters approve a ballot measure under a joint resolution advanced Friday by a state House committee.

  • January 23, 2026

    Mass. Staffing Co. Denied Tax Deduction For Cash Wages

    A Massachusetts staffing company was rightly disallowed a $1 million deduction in tax year 2015 it claimed for subcontractors it paid in cash, the state tax appeals board said in a decision released Friday.

  • January 23, 2026

    Hawaii House Bill Would Legalize, Tax Cannabis

    Hawaii would allow adult-use cannabis sales in the state and tax the sales under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Hawaii House Republicans Propose Ending Income Tax

    Hawaii would eliminate its individual income tax under a bill introduced by Republicans in the state House of Representatives. 

  • January 23, 2026

    Ore. Dems Seek Early Vote On $4B Transportation Tax Hike

    Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.

  • January 23, 2026

    Hawaii House Bill Would Create Tax On High Earners

    Hawaii would charge a surtax on income over $1 million for joint filers and income over $500,000 for individuals under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Taxation With Representation: Vinge, A&O Shearman, Cassels

    In this week's Taxation With Representation, Swedish private equity company EQT buys U.K. secondaries firm Coller Capital, biopharmaceutical giant GSK PLC acquires Rapt Therapeutics Inc., and fusion energy company General Fusion announces plans to go public by merging with special purpose acquisition company Spring Valley Acquisition Corp. III.

  • January 23, 2026

    Senate To Take Up Spending Bills With $11.2B IRS Funding

    The U.S. Senate is poised to take up bills next week that would provide the IRS with an $11.2 billion budget — a 9% annual cut — and cut $11.7 billion from the IRS spending boost included in the Inflation Reduction Act.

  • January 23, 2026

    Ariz. Bill Would Nix Property Tax Break For New Renewables

    Arizona would apply property taxes to the full depreciated value of renewable energy equipment placed into service before next year, replacing the current 20% valuation applied to such equipment, under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Hawaii House Bill Would End Tax On Groceries

    Hawaii would retroactively eliminate its excise tax on groceries under a bill introduced in the state House of Representatives.

  • January 22, 2026

    NC Court Backs Asphalt Co. In $2.6M Tax Dispute

    A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state business court affirmed, canceling a $2.6 million bill.

  • January 22, 2026

    NJ Offers $300M In Sports And Entertainment Tax Credits

    Developers of sports and entertainment projects in New Jersey can claim up to $300 million in tax credits as part of a package of $2.5 billion in economic development credits signed by former Gov. Phil Murphy on his last day in office.

Expert Analysis

  • 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.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    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.

  • An Associate's Guide To Career Development In 2025

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    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.

  • Making The Pitch To Grow Your Company's Legal Team

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    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.

  • When US Privilege Law Applies To Docs Made Outside The US

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    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.

  • The Right Direction Is South: SALT In Review

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    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.

  • 6 Changes I Would Make If I Ran A Law School

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    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.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    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.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    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.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    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.

  • Litigation Inspiration: Reframing Document Review

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    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.

  • California Supreme Court's Year In Review

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    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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