State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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January 12, 2026
Md. Bill Seeks Tax Credits For Service Station Conversions
Maryland counties or municipal corporations would be allowed to grant property tax credits for service stations that are converted to other uses under a bill introduced in the state Senate.
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January 12, 2026
Miss. House Bill Floats Money Transmission Fee, Tax Credit
Mississippi would require money transmission businesses to collect a fee for each transaction and establish a tax credit for money transmission fees paid by taxpayers under a bill introduced in the state House of Representatives.
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January 12, 2026
Ind. Senate Bill Seeks To Legalize, Tax Adult-Use Cannabis
Indiana would allow the sale of adult-use cannabis and impose a cannabis excise tax on gross retail income received on purchases under a bill introduced in the state Senate.
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January 12, 2026
Miss. House Bill Would Create TV Production Tax Credit
Mississippi would create an income tax credit for television productions filmed primarily in the state as part of a bill in the state House of Representatives.
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January 12, 2026
Mo. Commission Says Partially Built Hotel Property Valueless
Two properties that are leased by a Missouri city to developers through an economic development program are considered valueless, the Missouri Tax Commission ruled.
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January 12, 2026
Md. Senate Bill Seeks Estate Tax Repeal
Maryland would repeal its estate tax under legislation proposed in the state Senate,
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January 12, 2026
Md. Bill Would Block Politics By Tax-Free Groups
Certain charitable organizations in Maryland would be limited from political activity under legislation proposed in the state Senate.
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January 12, 2026
NJ Issues Tax Guidance For Rounding Amid Penny Phaseout
New Jersey businesses that round transactions to the nearest nickel because of the phaseout of pennies should do so after sales taxes have been calculated and must reflect the final rounded price in their gross receipts for tax income purposes, the state Division of Taxation said.
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January 12, 2026
Miss. Revenue Through Dec. Tops Forecast By $164M
Mississippi general fund revenue collection from July through December outpaced an estimate by $164 million, according to the state Legislative Budget Office.
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January 12, 2026
Neb. Bill Would Allow Income Tax Deductions For Tips, OT
Nebraska would allow individual income tax deductions for tips and overtime pay under a bill introduced in the state's unicameral Legislature.
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January 12, 2026
Calif. Tax Revenue Through Dec. Beat Estimates By $10B
California's general fund revenue collection from July through December outpaced forecasts by $10 billion, according to the state controller.
Expert Analysis
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Law School's Missed Lessons: Educating Your Community
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.
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Strategies For Merchants As Payment Processing Costs Rise
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.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
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.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
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.
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A Potential Attack On Good Sense In Chicago: SALT In Review
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.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
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.
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High Court, Not A Single Justice, Should Decide On Recusal
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.
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A Remarkable Scheme Undressed: SALT In Review
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.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
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.
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Painting Makes Me A Better Lawyer
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.
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Protecting Sensitive Court Filings After Recent Cyber Breach
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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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.