State & Local
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January 27, 2026
Md. Tax Dept. Could Seek Info On Exempt Cos. Under Bill
Tax officials in Maryland would again be authorized to request additional information from businesses that report personal property worth less than the $20,000 threshold for taxation under legislation pitched to a state House of Delegates panel Tuesday.
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January 27, 2026
W.Va. Bill Would Exempt Feminine Hygiene Products From Tax
West Virginia would exempt diapers, other infant products and feminine hygiene products from sales tax under a bill introduced in the state House of Delegates.
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January 27, 2026
Utah General Fund Revenue Through Dec. Increases $318M
Utah's general fund revenue collection from July through December outpaced the same period in the previous year by $318.4 million, according to the state tax commission.
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January 27, 2026
Tenn. Resolution Would Permit Optional Property Tax System
Tennessee would allow local governments to make property taxes optional or create deferred tax payment plans under a constitutional amendment introduced in the state House of Representatives.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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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.