State & Local

  • March 02, 2026

    Justices Decline To Hear Challenge To NJ Royalty Tax System

    The U.S. Supreme Court declined on Monday to hear a tobacco company's claims that New Jersey's method of taxing royalty income discriminates against interstate commerce by basing a deduction on the amount of business activity a royalty recipient conducts inside the state.

  • February 27, 2026

    Trump's Trade Deals Face Tricky Path After Tariff Ruling

    While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.

  • February 27, 2026

    Washington 'Millionaires Tax' Clears House Panel With Tweaks

    A proposal for a nearly 10% tax on income above $1 million cleared the Washington State House of Representatives' Finance Committee on Friday, with members opting for a few changes but rejecting a proposed amendment that would have required voter approval.

  • February 27, 2026

    Calif. Urges Justices To Pass On Fla.'s Challenge To Tax Rule

    Florida's challenge to a special California apportionment rule lacks the importance required to warrant the U.S. Supreme Court exercising its original jurisdiction to hear a dispute between states, California told the justices on Friday.

  • February 27, 2026

    Smithfield Can Use Alt. Apportionment, Calif. Court Rules

    Smithfield Foods is not required to use California's typical method of single sales factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge ruled.

  • February 27, 2026

    Ala. Lawmakers OK Boosted Tourism Project Tax Break Cap

    Alabama would increase caps on tax rebates available to companies that operate qualifying tourism projects in the state under a bill approved by the state Legislature and sent to the governor.

  • February 27, 2026

    Kan. House OKs Protest-Led Local Property Tax Caps

    Kansas would require a locality to cap its property taxes following a successful protest under a bill passed by the state House of Representatives.

  • February 27, 2026

    3 Takeaways From The Supreme Court's Mich. Tax Sale Case

    The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.

  • February 27, 2026

    Colorado Senate Panel Advances OT Exclusion From Tax

    Colorado would exclude overtime from state income to conform to changes made in the 2025 federal budget bill under legislation passed in a Senate committee. 

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 27, 2026

    Md. Corp. Tax Decoupling Bills Pitched To House Panel

    Maryland would decouple from a group of recently enacted federal corporate tax changes under two bills heard by the state House Ways and Means Committee that are estimated to boost state revenue by $900 million over five years compared with current law.

  • February 27, 2026

    Biz Tax Plans In NY Gov.'s Budget Face Pushback

    New York lawmakers and policy groups warned that aspects of Gov. Kathy Hochul's budget, which includes parting from federal business tax breaks and extending a corporate surtax, would worsen the state's competitiveness for business, while some officials rebutted that idea.

  • February 26, 2026

    PepsiCo Loses Another Frito-Lay Tax Deficiency Fight In Ill.

    An Illinois state panel affirmed a trial court's finding that PepsiCo improperly excluded Frito-Lay profits from state income tax calculations by factoring expatriates' foreign payroll into its considerations, handing the company its second appellate loss on the issue.

  • February 26, 2026

    Ind. Lawmakers OK Property Entry Rule For Assessors

    Indiana property assessors would not be able to enter properties for inspection without taxpayers' permission under a bill passed by state lawmakers.

  • February 26, 2026

    Minn. Bill Floats Tax Credit For Rehabbing Property In City

    Minnesota would allow an income tax credit for the cost of property conversions made to underused or vacant properties in the city of Brooklyn Center under a bill introduced Thursday in the state Senate.

  • February 26, 2026

    Md. House Bill Would Restore State $10K SALT Deduction Cap

    Maryland would return to its $10,000 state deduction for state and local tax payments, decoupling from the new federal $40,000 limit, under legislation heard by the House Ways and Means Committee on Thursday.

  • February 26, 2026

    Ind. Lawmakers OK Income Tax Deduction For Overtime, Tips

    Indiana would conform to some definitions updated in the federal budget bill and allow taxpayers to deduct tipped and overtime income from their income tax under a bill passed by the state Legislature. 

  • February 26, 2026

    Md. House Bill Seeks Income Tax Break For Overtime

    Maryland would adapt to recent changes in federal law and allow a tax break for overtime income under legislation touted by its sponsor to a House panel Thursday.

  • February 26, 2026

    Ore. Lawmakers OK Depreciation Decoupling Plan

    Oregon would decouple from the federal first-year depreciation of certain business property and from a tax break for small-business stock gains under legislation passed by state lawmakers that would also create a tax credit for job creation.

  • February 26, 2026

    Holland & Knight Revamps Business Section With New Teams

    Holland & Knight LLP will reorganize its business section into separate units focusing on corporate, financial services and tax law effective March 1, the firm announced Thursday, with a slate of new leaders to helm the teams.

  • February 26, 2026

    3 Key Areas Where Tax Administrations Are Using AI

    Tax administrations across the globe are increasingly turning to artificial intelligence for everything from flagging suspicious returns to analyzing satellite imagery, allowing authorities to cast a wider net for revenue while potentially raising data bias and privacy risks. Here, Law360 breaks down three key areas where tax administrations are using AI, including the benefits and risks.

  • February 26, 2026

    Minn. Senate Bill Seeks To End Fed. Tax On State Workers

    Minnesota would not withhold or remit federal income taxes from the pay of state employees under a bill introduced Thursday in the state Senate. 

  • February 26, 2026

    W.Va. Legislature OKs Federal Income Definition Conformity

    West Virginia would align with the federal definition of federal adjusted gross income under a bill passed in the House of Delegates. 

  • February 26, 2026

    Va. Lawmakers OK Free E-File Program For Income Taxpayers

    Virginia would require its Department of Taxation to develop a free electronic tax return filing program for state individual income taxpayers under a bill unanimously approved by state lawmakers and next headed to the governor.

  • February 26, 2026

    Md. Deputy Comptroller To Depart Agency After 18 Years

    Maryland's chief deputy comptroller, an 18-year veteran of the agency, will depart the office on June 1, the state comptroller announced.

Expert Analysis

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

    Author Photo

    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.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

    Author Photo

    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.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

    Author Photo

    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

    Author Photo

    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.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

    Author Photo

    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

    Author Photo

    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.

  • A Remarkable Scheme Undressed: SALT In Review

    Author Photo

    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.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

    Author Photo

    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.

  • Painting Makes Me A Better Lawyer

    Author Photo

    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.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

    Author Photo

    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.

  • What Ethics Rules Say On Atty Discipline For Online Speech

    Author Photo

    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.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
    Author Photo

    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

    Author Photo

    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.