State & Local

  • January 28, 2026

    Vermont Revenues Through December Down $101M

    Vermont's general fund revenues from July through December lagged $101 million behind the same period last year, according to the state Agency of Administration in a report released Wednesday.

  • January 28, 2026

    Ariz. Senate Bill Seeks End To Data Center Tax Break

    A bill introduced in the Arizona Senate would end the state's sales tax exemption for data centers, reflecting a goal of Gov. Katie Hobbs.

  • February 12, 2026

    Law360 Seeks Members For Its 2026 Editorial Boards

    Law360 is looking for avid readers of our publications to serve as members of our 2026 editorial advisory boards.

  • January 27, 2026

    Fla. Panel Advances Stricter Caps On Assessment Increases

    Florida's House tax-writing committee advanced a constitutional amendment Tuesday that would ask voters to place tighter limits on property assessment increases used to calculate nonschool property taxes.

  • January 27, 2026

    Wis. Homeowners Challenge Tribal Tax Ruling At 7th Circ.

    A group of Wisconsin homeowners is asking the Seventh Circuit to revive its claims that local political jurisdictions of the Menominee Indian Tribe joined forces to increase the homeowners' tax burden, arguing a lower court was wrong to dismiss the case.

  • January 27, 2026

    Va. Senate Bill Would Bar Card Network Fees On Sales Taxes

    Virginia would prohibit payment card networks from imposing fees on sales and use taxes in electronic payment transactions under a bill introduced in the state Senate.

  • January 27, 2026

    Md. Bill Would Let Counties Split Up Land, Building Tax Rates

    Maryland counties could establish separate real property subclasses for land and improvements, with different tax rates, under legislation heard by a state House of Delegates panel Tuesday and opposed by business and real estate groups.

  • January 27, 2026

    Md. Lawmaker Pitches Commercial Property Tax Hike Option

    Maryland counties would benefit from a bill allowing them to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education, a sponsor of the bill told a state House panel Tuesday.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

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