State & Local
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February 13, 2026
Taxation With Representation: Homburger, Lenz & Staehelin
In this week's Taxation With Representation, offshore drilling contractor Transocean Ltd. acquires rival Valaris Ltd., historic British fund manager Schroders agrees to a cash takeover by U.S. asset manager Nuveen, and a consortium that includes U.S. private equity firm Advent International LP and FedEx Corp. buy Polish parcel locker company InPost.
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February 13, 2026
Ariz. Gov. Vetoes GOP Federal Tax Conformity Plan
Arizona Gov. Katie Hobbs vetoed Republican-backed legislation to conform the state with federal tax changes enacted last year, including changes on corporate tax deductions, tips and overtime.
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February 13, 2026
Md. Bill Seeks $1M Angel Investor Tax Credit For Small Tech
Maryland would allow a credit worth up to $1 million for angel investors in small technology companies under legislation introduced in the General Assembly.
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February 13, 2026
Kan. Bill Seeks Severance Tax Exemption For New Wells
Kansas would provide a severance tax exemption for new oil and gas wells under a bill introduced in the state's House of Representatives.
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February 13, 2026
Hawaii Panel Advances Tax On Sport Betting Licenses
Hawaii would impose its general excise tax on sports betting operator's licenses under a bill passed by a state House of Representatives committee.
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February 12, 2026
Md. Panel Told Data Center Tax Break Too Costly
Maryland should pass proposed legislation to repeal the state's tax break for data centers, the bill's sponsor told a House of Delegates committee Thursday, saying the incentive threatens to be more costly than anticipated.
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February 12, 2026
Tuscaloosa, Others Give Up Ala. Remote Seller Tax Challenge
Alabama cities that were challenging the state's optional flat sales tax system for remote sellers have voluntarily dropped their suit in the hopes that the state Legislature will offer a solution.
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February 12, 2026
Idaho Conforms To Fed. Tax Changes, With Some Exceptions
Idaho conformed to recently enacted federal tax changes with exceptions for bonus depreciation and certain research and experimentation costs under a bill signed by the governor.
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February 12, 2026
Oregon Tax Court Dismisses Resident's Refund Case
An Oregon resident challenging the constitutionality of Portland's income tax must exhaust his administrative remedies before making his case in the state tax court, the regular division of the court ruled.
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February 12, 2026
Mass. Panel Hears Mixed Views On Delaying Tax Conformity
Massachusetts would delay conformity with federal corporate tax breaks under a bill proposed by Gov. Maura Healey and pitched to a legislative panel Thursday as a balanced approach to the changes, but labor leaders and others pushed back on adopting the tax breaks at all.
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February 12, 2026
Del. Enables County To Review, Revise Property Assessments
Delaware authorized its most populous county to review and revise property reassessments for tax purposes to remedy potential errors under a bill that became law without the governor's signature.
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February 12, 2026
Md. Tax On Big Social Media Cos. Pitched To House Tax Panel
Maryland would tax large social media companies and dedicate funds to mental health services for children and teens under a bill introduced in the House of Delegates on Thursday.
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February 12, 2026
Michigan Governor Reappoints Tax Tribunal Judges
Two Michigan Tax Tribunal judges have been reappointed by Democratic Gov. Gretchen Whitmer and will serve another four-year term on the court, according to a news release.
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February 12, 2026
Ga. General Fund Receipts Up $346M Through January
Georgia's general fund receipts from July through January exceeded the total from the same period last year by $346 million, according to the state Department of Revenue.
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February 12, 2026
Calif. Revenue Through Jan. Up $6.87B From Forecast
California's general fund revenue collection from July through January outpaced estimates by $6.87 billion, according to the state controller's office.
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February 12, 2026
Ore. Panel OKs Tax Compliance Process For State Contractors
Oregon would require certain state contractors to demonstrate compliance with tax laws under legislation advanced by a House panel.
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February 12, 2026
Minn. Receipts Top Forecast By $513M In January
Minnesota's monthly receipts in January beat an estimate by $513 million, according to the state's Department of Management and Budget.
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February 11, 2026
Senate Joins House In Overturning DC Tax Changes
A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. Senate on Wednesday.
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February 11, 2026
Wash. 'Millionaires Tax' Bill Clears First Legislative Hurdle
A lawmaking committee in Washington state has advanced an amended "millionaires tax" proposal, voting mostly along party lines to pass a bill that would levy a 9.9% income tax on earnings above $1 million.
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February 11, 2026
Ohio Justices Told Parking Garage Wrongly Denied Tax Break
The Ohio Board of Tax Appeals erred when it ruled that a parking garage owned by a public authority but managed by a private entity wasn't eligible for a property tax exemption, an attorney for the authority told the state's high court Wednesday.
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February 11, 2026
NY Justice Inquires About Wayfair's Impact On PL 86-272 Rule
A New York state appellate court justice asked Wednesday whether the U.S. Supreme Court's Wayfair decision, which involved sales tax responsibilities for out-of-state sellers, can support a New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes.
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February 11, 2026
NYC Mayor Calls For Tax On Wealthy During Budget Hearing
New York City Mayor Zohran Mamdani urged lawmakers to raise taxes on the city's richest residents and most profitable corporations in his testimony before a joint session of the Legislature's tax committee Wednesday.
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February 11, 2026
Ariz. House OKs Fed. Conformity, Including Corp. Tax Breaks
Arizona would conform with corporate tax and other changes in last year's federal budget bill, including its tax breaks for tips and overtime, under legislation approved Wednesday by the state House of Representatives.
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February 11, 2026
Calif. Will Allow Property Tax Break For Some Tribal Land
Native American tribes in California can claim a property tax exemption for land conservation efforts under a bill signed by Democratic Gov. Gavin Newsom.
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February 11, 2026
Whitmer Calls For Digital Ad Tax In Mich. Budget Proposal
Michigan would impose a digital advertising excise tax and implement other tax increases to fund the state's Medicaid program following federal funding cuts under Democratic Gov. Gretchen Whitmer's budget proposal released Wednesday.
Expert Analysis
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
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The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
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The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.
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Associates Can Earn Credibility By Investing In Relationships
As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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NY Tax Talk: ALJ Vacancy, Online Sales, Budget
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Among the most notable developments in New York tax law last quarter, an administrative law judge vacancy continued affecting taxpayers, a state court decision tested the scope of the Interstate Income Act, and Gov. Kathy Hochul signed the 2025-2026 fiscal budget containing key tax-related provisions, say attorneys at Eversheds Sutherland.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.
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BigLaw Settlements Should Not Spur Ethics Deregulation
A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.
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Other People's Money: SALT In Review
From a proposed tax increase on higher incomes in Michigan to a move toward repealing Oregon's estate tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways Lawyers Can Earn Back The Public's Trust
Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.