State & Local

  • January 14, 2026

    Ariz. Bill Seeks Sales Tax Location Clarifications

    Arizona would clarify its treatment of remote sales for tax purposes, codifying its practice of sourcing sales to the seller's location when it receives orders within the state, under legislation introduced in the state House of Representatives.

  • January 13, 2026

    House GOP Floats Framework For 2nd Tax, Reconciliation BIll

    House Republicans laid out their blueprint Tuesday for a budget reconciliation bill this year that would address affordability, outlining goals of eliminating capital gains tax on home sales to first-time homebuyers and repealing the estate tax.

  • January 13, 2026

    Mo. Gov. Seeks Voter Approval To End Income Tax

    Missouri would overhaul its tax system by asking voters to approve a phaseout of the state income tax while also applying the sales tax to an array of services under a plan outlined Tuesday by the governor.

  • January 13, 2026

    Mich. Court Presses Rehab Co. On Medical Items Tax Claim

    A Michigan appeals court pressed a medical device provider Tuesday on its claim that the state's sales tax should not apply to certain medical items, such as gauze and bandages, because those items were prosthetics prescribed by a doctor.

  • January 13, 2026

    Maine Allows Excise Tax Exemption For Some Cannabis Sales

    Maine authorized an excise tax exemption for sales and transfers of adult-use cannabis to cultivation facilities under a bill that became law without the governor's signature.

  • January 13, 2026

    Ariz. Bill Would Pause Sales Tax On Gas, Electric Utilities

    Retail sales of gas and electricity in Arizona would be exempt from the state sales tax applied to utility providers until the revenue lost from the change reaches $2.3 billion under legislation introduced Tuesday.

  • January 13, 2026

    NY's Hochul Pitches EV Sales Tax Break, Canning Tax On Tips

    New York Gov. Kathy Hochul backed a sales tax exemption for electricity purchased at electric vehicle charging stations and following the federal tax exemption for tipped income as part of the State of the State proposals she unveiled Tuesday.

  • January 13, 2026

    DeSantis Reiterates Call For Cutting Fla. Property Taxes

    Florida Gov. Ron DeSantis again urged state lawmakers Tuesday to approve a ballot measure that would cut property taxes, citing a $24 billion increase in annual property tax revenue that local governments have brought in during his tenure.

  • January 13, 2026

    SD Gov. Proposes Local Property Tax Alternative In Address

    South Dakota counties would have the option to replace the county's share of property taxes with a half-cent sales tax under a plan proposed by the governor in his State of the State address Tuesday.

  • January 13, 2026

    Maine Alters Excise Tax Assessment On Camper Trailers

    Maine will change its application and collection of excise tax on camper trailers under a law that took effect without the signature of Democratic Gov. Janet Mills.

  • January 13, 2026

    Minn. Revenues Through Dec. $65M Higher Than Forecast

    Minnesota's total net revenue from July though December outpaced forecasts by $65 million, according to the state Office for Management and Budget.

  • January 13, 2026

    Ohio Revenues Through December Beat Estimates By $344M

    Ohio's general fund revenue collection from July through December was $344 million higher than estimated, according to the state Office of Budget and Management.

  • January 13, 2026

    Md. Senate Bill Seeks Exclusion For Foreign Income

    Maryland would not require foreign-earned income to be included when calculating state income under a bill introduced in the state Senate. 

  • January 13, 2026

    Md. Bill Seeks Subtraction Modification For Fraud Loss

    Maryland would allow taxpayers who are victims of fraud to claim a subtraction modification on their federal adjusted gross income equal to the fraud amount to calculate their state income under a bill introduced in the state House. 

  • January 13, 2026

    Md. Bill Would Allow Separate Land, Improvement Tax Rates

    Maryland would authorize local governments to establish subclasses of real property consisting of land and improvements to land and impose separate tax rates for each subclass under legislation set to be considered by the state House of Delegates' Ways and Means Committee.

  • January 13, 2026

    Ariz. Bill Would Allow Federal Scholarship Tax Credits

    Arizona residents would be eligible for federal income tax credits for contributions to scholarship organizations under legislation introduced in the state Senate to have Arizona participate in a new federal program.

  • January 13, 2026

    Neb. Bill Would Provide Tax Credit For Health Plan Payments

    Nebraska would provide an individual income tax credit for qualified health plan premium payments under a bill introduced in the state's unicameral Legislature.

  • January 12, 2026

    Arizona Gov. Pitches Tax Cuts, End To Data Center Break

    Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.

  • January 12, 2026

    High Court Declines To Hear Michigan Tax Foreclosure Case

    The U.S. Supreme Court declined Monday to hear a property owner's case alleging that a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale.

  • January 12, 2026

    NH Bill Would Let Towns Tax Land, Buildings Separately

    New Hampshire would allow cities and towns to adopt a property tax system that applies different rates to the value of land and the value of buildings under a bill introduced in the state House.

  • January 12, 2026

    Md. Bills Seek Cybersecurity Tax Credit Expansion

    Maryland would increase the maximum value of its tax credit for businesses that buy cybersecurity services in the state and expand related eligibility criteria under bills introduced in the state House and Senate.

  • January 12, 2026

    Maryland Governor Pitches Business Tax Credit Extensions

    Maryland would extend two business tax credits and eliminate a cap on the state's film credit under legislation proposed by its governor as part of an economic development package.

  • January 12, 2026

    Idaho Gov. Calls For Conformity To Fed. Tax Changes

    Idaho's governor asked lawmakers to adjust the state's tax code to conform to the new federal changes, such as hastening business deductions and individual income tax breaks during his State of the State address Monday.

  • January 12, 2026

    Justices Won't Look At Michigan's Foreclosure Sale Rule

    The U.S. Supreme Court declined Monday to review three cases that ask whether Michigan's process to claim surplus proceeds after a tax foreclosure sale violates the takings and due process clauses.

  • January 12, 2026

    Md. Bill Proposes Tax Break For Tipped Income

    Maryland would allow taxpayers to subtract tipped income, that is not already excluded, from their federally adjusted gross income in order to determine state income under a bill introduced in the state House of Representatives. 

Expert Analysis

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • Strategies For Merchants As Payment Processing Costs Rise

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    As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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