State & Local
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February 25, 2026
Wisconsin Democrats Introduce Cannabis Legalization Bill
Democratic lawmakers in the Wisconsin Legislature introduced a bill Tuesday to legalize simple possession of marijuana for recreational purposes and to tax and regulate its sale, along with a slew of other cannabis reforms.
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February 25, 2026
Justices Skeptical That Mich. Tax Sale Is Unconstitutional
U.S. Supreme Court justices seemed skeptical Wednesday that a Michigan county violated the U.S. Constitution when it took the title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner.
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February 25, 2026
Ore. Senate OKs Extension Of SALT Cap Workaround
Oregon would extend its workaround of the federal cap on deductions for state and local tax payments by two years under a bill passed in the state Senate.
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February 25, 2026
Va. Lawmakers Vote To Extend Film Tax Credit
Virginia would extend its film production tax credit by four years under a bill approved by state lawmakers and headed to the governor for consideration.
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February 25, 2026
Insurers Weighing Economic Substance In Clean Energy Deals
As deals involving clean energy tax credits continue to proliferate, some tax insurers say they are increasingly underwriting the structural risks with an eye toward potential Internal Revenue Service scrutiny over the economic substance of the arrangements.
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February 25, 2026
Tax Group Of The Year: Baker McKenzie
Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.
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February 25, 2026
Wis. Tax Panel Says Natural Gas Co. Qualifies For Tax Break
A Wisconsin company's facility that is used to filter, dry and treat biogas qualifies for a manufacturing tax classification, according to the state Tax Appeals Commission, reversing the determination of the state tax department.
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February 25, 2026
Ind. Legislators OK Expanding Employer Child Care Tax Credit
Indiana would expand the child care income tax credit to more employers and increase the number of employees a company must have to claim the credit under a bill passed by the Legislature.
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February 25, 2026
Colo. High-Earner Graduated Tax Plan OK'd For Signatures
A proposed ballot measure to replace Colorado's flat tax with a graduated system with higher rates for high earners, netting up to $2.7 billion for the state annually, has qualified for signature gathering.
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February 25, 2026
Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell
Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.
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February 25, 2026
Wis. Shipbuilder's Painting Facility Can't Claim Tax Break
A Wisconsin painting and blasting facility used by a shipbuilding company doesn't qualify for a tax exemption for wastewater treatment facilities or manufacturing facilities, according to the state Tax Appeals Commission.
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February 25, 2026
Colo. Lawmakers OK Wider Farm, Ranch Tax Classification
Colorado would broaden its definition of farms and ranches for property tax purposes to allow more agriculture producers to qualify for tax advantages under a bill unanimously approved by state lawmakers and headed to Gov. Jared Polis.
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February 25, 2026
Ore. Senate OKs Higher Estate Tax Threshold, Increased Rates
Oregon's threshold for estates subject to state tax would rise from $1 million to $2.5 million, with new, higher rates, under legislation passed by the state Senate.
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February 24, 2026
Federal Override Of DC Tax Law Is Invalid, City's AG Says
A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.
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February 24, 2026
Ore. House OKs Increase In Statewide Lodging Tax
Oregon would nearly double its statewide lodging tax under legislation passed Tuesday by the state House of Representatives.
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February 24, 2026
NY Asks Appeals Court To Nix Sunoco's $2.6M Tax Refund Bid
Sunoco's attempt to claim a $2.6 million New York corporate franchise tax refund by including oil sales to third parties in its tax calculations would result in double-counting the transactions in its apportionment formula, the state tax agency argued to an appellate court.
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February 24, 2026
Colo. Real Estate Sale Receipts Not Apportionable To Corp.
Gross receipts from the sale of a Colorado assisted living facility by a partnership are not included in the receipts of the partnership's majority owner for the purpose of state apportionment, the state tax department said.
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February 24, 2026
Colo. House Bill Would Repeal State Retail Delivery Fee
Colorado would repeal its retail delivery fee under legislation introduced in the state House of Representatives.
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February 24, 2026
Minn. Sen. Bills Would Match Federal Tax Breaks On Tips, OT
Minnesota would conform with federal changes to allow income tax deductions for tips and overtime under legislation introduced in Senate bills.
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February 24, 2026
Wis. Lawmakers OK State Income Tax Exemption For Tips
Wisconsin would exempt tips from state income tax under a bill passed by state lawmakers and headed to the governor.
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February 24, 2026
Miss. House Bill Would Expand Farming Sales Tax Break
Mississippi would create a sales tax exemption for purchases of lime used for agricultural purposes under a bill introduced in the state House of Representatives.
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February 24, 2026
Wis. Lawmakers OK Curbing Governor's Tax Hike Power
Wisconsin voters are to decide in November if the state should amend its constitution to prohibit the governor from using a partial veto on an appropriation bill to create or increase any tax or fee under a Senate joint resolution approved by state lawmakers.
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February 24, 2026
Oregon Senate OKs Holding Transportation Tax Vote Earlier
Oregon would hold a vote in May on a referendum for most of a $4.3 billion transportation funding package instead of November under legislation approved by the Senate.
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February 24, 2026
Tenn. Revenue Through Jan. Beats Estimates By $27M
Tennessee's general fund revenue collection from July through January outpaced estimates by $27 million, according to the state Department of Finance and Administration.
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February 24, 2026
Minn. Bill Seeks To Halt Fed. Tax On State Worker Paychecks
Minnesota would be prohibited from withholding or remitting federal income taxes from the pay of state employees under legislation introduced in the state House of Representatives.
Expert Analysis
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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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.