State & Local

  • January 22, 2026

    Ariz. Dept. Says Lawmakers' Tax Proposals Could Affect Filing

    If the Arizona Legislature does not pass a bill that is consistent with an executive order issued in November, then state taxpayers may need to amend their taxes, the state Department of Revenue announced Thursday. 

  • January 22, 2026

    Digital Services Taxes May Give Leverage In US Trade Deals

    As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them. 

  • January 22, 2026

    Biz Groups Resist Md. Commercial Property Tax Plan

    Maryland would allow counties to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education under legislation pitched to a Senate panel and opposed by business groups.

  • January 22, 2026

    NC Revenue Collection Through Dec. Up $509M

    North Carolina's revenue collected from July through December was $509 million higher than the same period last year, according to the state controller in a report released Thursday.

  • January 22, 2026

    Md. Gov. Puts Forward $71B Budget With No New Taxes

    Maryland would not levy any new taxes or fees under a $71 billion budget proposed by its governor for fiscal year 2027.

  • January 22, 2026

    Utah Bills Would Cut Corporate, Individual Income Tax Rates

    Utah would lower its corporate and individual income tax rates and its corporate franchise tax rate under bills introduced in the state House of Representatives and Senate.

  • January 22, 2026

    Maryland Bill Would Let Tax Dept. Seek Info On Exempt Cos.

    Maryland tax officials would be allowed to seek additional information from businesses that report personal property below the $20,000 threshold for taxation under legislation pitched by a state assessment official to a legislative panel.

  • January 21, 2026

    Alaska House Bill Would Limit Property Value Increases

    Alaska would cap the amount by which a local assessor could increase the assessed value of real property from its previous assessment under a bill introduced in the state House of Representatives.

  • January 21, 2026

    Md. Bill Would Specify Property Site For Inheritance Tax

    Maryland would establish the location of intangible personal property for state inheritance tax purposes and repeal an exemption for the receipt of a nonresident dead person's property under a bill introduced in the state Senate.

  • January 21, 2026

    Utah Bill Seeks Property Tax Break Boost Via Referendum

    Utah would increase a property tax exemption for residential property contingent on passage of a proposed amendment to the state constitution under a bill introduced in the state House of Representatives.

  • January 21, 2026

    NM Gov. Calls For End To Tax On Healthcare Services

    New Mexico would exempt healthcare services in the state from its gross receipts tax and create tax credits for new technology under a plan proposed by the governor. 

  • January 21, 2026

    Mo. Bill Would Allow Earnings Tax To Replace Property Taxes

    Missouri would authorize counties to replace real property and personal property taxes with a tax on individuals' and business' earnings under a bill introduced in the state House of Representatives.

  • January 21, 2026

    Ore. Proposals Seek 10-Year Tax Sunset, Other Tax Cuts

    Oregon would end its estate tax and put a 10-year sunset on all taxes under voter initiatives proposed for the November ballot that were advanced by state election officials with the verification of sufficient sponsorship signatures.

  • January 21, 2026

    Ariz. Revenues Through Dec. Up $239M From Forecast

    Arizona's general fund revenue collection from July through December outpaced estimates by $239 million, according to the state Joint Legislative Budget Committee.

  • January 21, 2026

    Massachusetts Owes Developer $15M Tax Credit, Court Rules

    Massachusetts' Department of Revenue owes a Boston Seaport developer a $15.3 million brownfields tax credit, a state judge said, finding that the tax agency was not entitled to second-guess the extent and cost of environmental remediation at the site to justify a smaller amount.

  • January 21, 2026

    Minn. Tax Court Nixes Cases Despite Sick Appraiser Claim

    Challenges to several Minnesota property tax appraisals were dismissed after the owners missed a deadline imposed by state tax court, which rejected the owners' argument that their chosen appraiser suffered from a medical condition.

  • January 21, 2026

    Minn. Court Denies Tax Break For Assisted Living Unit

    An assisted living facility unit owned by a nonprofit corporation is not eligible for a tax break as a charity as sought by the unit's resident, the Minnesota Tax Court said, after previously rejecting a county's effort to stop the case.

  • January 21, 2026

    Wis. Assembly OKs Income Tax Subtraction For Overtime Pay

    Wisconsin would create an income tax subtraction for overtime compensation under a bill passed by the state Assembly.

  • January 20, 2026

    Law360 Names Firms Of The Year

    Eight law firms have earned spots as Law360's Firms of the Year, with 48 Practice Group of the Year awards among them, achieving milestones such as high-profile litigation wins at the U.S. Supreme Court and 11-figure merger deals.

  • January 20, 2026

    Mass. Senate OKs Property Tax 'Shock' Protection Plan

    Massachusetts would allow local governments to grant tax credits to certain residential property owners whose property tax levies would otherwise increase by more than 10% under legislation passed by the state Senate.

  • January 20, 2026

    Wisconsin Assembly OKs Income Tax Subtraction For Tips

    Wisconsin would create an income tax subtraction for workers' tips under a bill passed by the state Assembly.

  • January 20, 2026

    IRS Can't Probe Partner-Tier Employment Taxes, 1st Circ. Told

    The IRS is not authorized to scrutinize a partner's taxable net earnings at the business-entity level under a 1982 law governing partnership audits, an energy investment firm told the First Circuit, challenging the agency's bid to subject limited partners to the self-employment tax.

  • January 20, 2026

    Ind. Senate OKs Updating Conformity With Federal Tax Law

    Indiana would amend its definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation unanimously passed by the state Senate.

  • January 20, 2026

    Kim Kardashian's Skims Settles NJ Consumer Fraud Suit

    Skims Body Inc. will pay a $200,000 civil penalty and continue refunding New Jersey shoppers after improperly collecting sales tax on clothing that should have been tax exempt for nearly five years, Attorney General Matthew J. Platkin and the Division of Consumer Affairs announced Tuesday.

  • January 20, 2026

    Hochul's Budget Would Decouple NY From Biz Tax Breaks

    New York Gov. Kathy Hochul proposed decoupling from some business tax breaks passed in the 2025 federal budget bill and extending the state's corporate surtax for another three years as part of a $260 billion budget plan released Tuesday.

Expert Analysis

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

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