State & Local

  • February 05, 2026

    Md. Bill Seeks $14B Tax System Overhaul With 3% Rates

    Maryland would set a flat 3% income tax rate and cut sales tax in half under legislation pitched to a state House panel Thursday that is estimated to reduce state funds by $14 billion in the next fiscal year if adopted.

  • February 05, 2026

    1st Circ. Probes Jurisdiction In Partner Employment Tax Case

    First Circuit judges grappled Thursday with whether an energy investment fund's limited partners should be exempt from the self-employment tax, with much of the argument in the closely watched case focused on whether the U.S. Tax Court had the authority to make the decision in the first place.

  • February 05, 2026

    Ala. Floats Regs For Local Adoption Of Tax Exemptions

    Alabama would establish procedures for the adoption of state sales and use tax exemptions at the local level under regulations proposed by the state Department of Revenue.

  • February 05, 2026

    NY Vehicle Rental Co. Owed $3M Tax Refund, Court Rules

    A New York vehicle rental company is owed a $3.1 million refund for sales tax assessed on vehicle leases that did not end up reflecting the amount paid by the customer, a state appeals court ruled Thursday.

  • February 05, 2026

    Colo. Bill Would Boost Mobile Home Tax Exemption

    Colorado would increase its property tax exemption for mobile homes beginning in 2027 under a bill introduced in the state House of Representatives.

  • February 05, 2026

    Md. Bill Seeks Tax Credit For Retirement Fund Scam Victims

    Maryland would allow a tax credit for people who've been scammed into making early withdrawals from retirement accounts under legislation proposed before a state House panel Thursday.

  • February 05, 2026

    Ark. Revenue Through Jan. Beats Forecast By $160M

    Arkansas general fund revenue collection from July through January beat an estimate by $160 million, according to the state Department of Finance and Administration.

  • February 05, 2026

    NH Total Receipts Through Jan. Up $44M From Estimates

    New Hampshire's general fund revenue collection from July through January outpaced estimates by $44 million, according to the state.

  • February 05, 2026

    Mass. Tax Collection Through Jan. Beats Forecast By $532M

    Massachusetts tax collection from July through January outpaced an estimate by $532 million, according to the state Department of Revenue.

  • February 05, 2026

    SD Lawmakers OK Updated Conformity With Federal Tax Code

    South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously approved by state lawmakers and headed to the governor.

  • February 05, 2026

    Minn. Tax Dept. Clarifies Foreign Corporate Income Treatment

    The test Minnesota uses to establish its jurisdiction to tax a foreign corporation is different from the one used by the IRS, the state Department of Revenue said.

  • February 05, 2026

    Colo. Bill Would OK Split Tax Rates For Land, Buildings

    Colorado jurisdictions could tax structures and other improvements at lower rates than the land they are on under legislation introduced in the state House of Representatives aimed at providing incentives for development while discouraging land speculation.

  • February 04, 2026

    US House Votes To Overturn DC Tax Code 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. House of Representatives on Wednesday.

  • February 04, 2026

    Pa. Co.'s Housing Found Tax-Exempt Under New Charity Test

    A clarification to Pennsylvania's charity exemption test by the state Supreme Court did not change the exempt status of properties owned by a group that offers low-income housing, the Pennsylvania Commonwealth Court ruled Wednesday.

  • February 04, 2026

    Ariz. Full Tax Conformity Bill Advances In House

    Arizona would conform with tax changes from July's federal budget bill regarding tips, overtime and breaks for corporations under legislation advanced by a state House panel Wednesday.

  • February 04, 2026

    Minn. Tax Court Lowers Tax Value Of Recreational Lot

    A vacant recreational lot in Minnesota should have its market value lowered because a mass appraisal conducted by the county was not reliable, the state Tax Court ruled. 

  • February 04, 2026

    Minn. Court Denies Agricultural Tax Break For Property

    A Minnesota property doesn't qualify for a lower property assessment under a Green Acres tax classification because only a small portion of the property was used for agricultural reasons, the state Tax Court ruled. 

  • February 04, 2026

    Ore. Biz Groups Decry State Tax Nonconformity Plans

    Oregon should not decouple from the bonus depreciation provision in federal budget legislation enacted last year, representatives of business interests told a Senate committee Wednesday, urging it to reject that portion of a proposed tax package.

  • February 04, 2026

    Ohio Senator Urges Decoupling From New Expensing Rules

    Ohio should decouple from the federal tax code's restoration of immediate expensing for research and experimentation costs when the state enacts its federal conformity legislation this year, a Republican senator said Wednesday, arguing that the provision could benefit data centers already granted tax incentives.

  • February 04, 2026

    5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

    The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.

  • February 04, 2026

    Tax Group Of The Year: Davis Polk

    Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.

  • February 04, 2026

    Hawaii House Panel OKs Change In Calculation Of Liquor Tax

    Hawaii would apply its liquor tax by alcohol volume instead of an amount per gallon dependent on the type of liquor under a bill passed by the House committee. 

  • February 04, 2026

    Ala. Tax Dept. Floats Regs For Raised Biz Property Exemption

    Alabama's Department of Revenue proposed amended regulations to implement the state's increased tax exemption for business' tangible personal property.

  • February 03, 2026

    NY Asks Appeals Court To Nix Paychex Challenge To Tax Regs

    A New York state appellate court should affirm a lower court's decision that said Paychex failed to exhaust its administrative remedies before challenging apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, the state tax agency said.

  • February 03, 2026

    Wash. Justices Won't Hear Medline's $2.4M Refund Request

    Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.

Expert Analysis

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

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