State & Local
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January 26, 2026
ND Revenues Through Dec. Up $7M From Estimate
North Dakota's general fund revenue from July through December was $7 million higher than estimates, according to the state Legislative Council.
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January 23, 2026
Massachusetts Macy's Store Overvalued, Tax Board Says
A Macy's store in Massachusetts was overvalued by a local assessor, the state's Appellate Tax Board said Friday, reducing assessed values for the store for years 2020-2022.
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January 23, 2026
NJ Modifies Qualified Costs For Film, Digital Media Tax Break
New Jersey modified which costs may be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill signed by former Gov. Phil Murphy on his last day in office.
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January 23, 2026
NY Appellate Court OKs Congregation's Tax Exemption Denial
A Jewish congregation was not entitled to property tax exemptions from the town in which its properties are located, a New York appellate court ruled, partially affirming and partially reversing a trial court's findings.
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January 23, 2026
Fla. House Panel Advances Property Tax Phaseout
Florida would phase out property taxes other than school taxes for residential homesteads if voters approve a ballot measure under a joint resolution advanced Friday by a state House committee.
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January 23, 2026
Mass. Staffing Co. Denied Tax Deduction For Cash Wages
A Massachusetts staffing company was rightly disallowed a $1 million deduction in tax year 2015 it claimed for subcontractors it paid in cash, the state tax appeals board said in a decision released Friday.
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January 23, 2026
Hawaii House Bill Would Legalize, Tax Cannabis
Hawaii would allow adult-use cannabis sales in the state and tax the sales under a bill introduced in the state House of Representatives.
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January 23, 2026
Hawaii House Republicans Propose Ending Income Tax
Hawaii would eliminate its individual income tax under a bill introduced by Republicans in the state House of Representatives.
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January 23, 2026
Ore. Dems Seek Early Vote On $4B Transportation Tax Hike
Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.
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January 23, 2026
Hawaii House Bill Would Create Tax On High Earners
Hawaii would charge a surtax on income over $1 million for joint filers and income over $500,000 for individuals under a bill introduced in the state House of Representatives.
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January 23, 2026
Taxation With Representation: Vinge, A&O Shearman, Cassels
In this week's Taxation With Representation, Swedish private equity company EQT buys U.K. secondaries firm Coller Capital, biopharmaceutical giant GSK PLC acquires Rapt Therapeutics Inc., and fusion energy company General Fusion announces plans to go public by merging with special purpose acquisition company Spring Valley Acquisition Corp. III.
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January 23, 2026
Senate To Take Up Spending Bills With $11.2B IRS Funding
The U.S. Senate is poised to take up bills next week that would provide the IRS with an $11.2 billion budget — a 9% annual cut — and cut $11.7 billion from the IRS spending boost included in the Inflation Reduction Act.
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January 23, 2026
Ariz. Bill Would Nix Property Tax Break For New Renewables
Arizona would apply property taxes to the full depreciated value of renewable energy equipment placed into service before next year, replacing the current 20% valuation applied to such equipment, under a bill introduced in the state House of Representatives.
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January 23, 2026
Hawaii House Bill Would End Tax On Groceries
Hawaii would retroactively eliminate its excise tax on groceries under a bill introduced in the state House of Representatives.
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January 22, 2026
NC Court Backs Asphalt Co. In $2.6M Tax Dispute
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state business court affirmed, canceling a $2.6 million bill.
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January 22, 2026
NJ Offers $300M In Sports And Entertainment Tax Credits
Developers of sports and entertainment projects in New Jersey can claim up to $300 million in tax credits as part of a package of $2.5 billion in economic development credits signed by former Gov. Phil Murphy on his last day in office.
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January 22, 2026
NJ Allows Expanded Info Disclosure For Employer Payroll Tax
New Jersey expanded the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill signed by now-former Gov. Phil Murphy in one of his last acts in office.
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January 22, 2026
RI Revenue Through December Up $28M From Estimate
Rhode Island's general fund revenue from July through December outperformed an estimate by $28 million, according to the state Department of Revenue.
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January 22, 2026
Ariz. Dept. Says Lawmakers' Tax Proposals Could Affect Filing
If the Arizona Legislature does not pass a bill that is consistent with an executive order issued in November, then state taxpayers may need to amend their taxes, the state Department of Revenue announced Thursday.
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January 22, 2026
Digital Services Taxes May Give Leverage In US Trade Deals
As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them.
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January 22, 2026
Biz Groups Resist Md. Commercial Property Tax Plan
Maryland would allow counties to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education under legislation pitched to a Senate panel and opposed by business groups.
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January 22, 2026
NC Revenue Collection Through Dec. Up $509M
North Carolina's revenue collected from July through December was $509 million higher than the same period last year, according to the state controller in a report released Thursday.
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January 22, 2026
Md. Gov. Puts Forward $71B Budget With No New Taxes
Maryland would not levy any new taxes or fees under a $71 billion budget proposed by its governor for fiscal year 2027.
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January 22, 2026
Utah Bills Would Cut Corporate, Individual Income Tax Rates
Utah would lower its corporate and individual income tax rates and its corporate franchise tax rate under bills introduced in the state House of Representatives and Senate.
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January 22, 2026
Maryland Bill Would Let Tax Dept. Seek Info On Exempt Cos.
Maryland tax officials would be allowed to seek additional information from businesses that report personal property below the $20,000 threshold for taxation under legislation pitched by a state assessment official to a legislative panel.
Expert Analysis
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
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.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
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.
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An Associate's Guide To Career Development In 2025
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.
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Making The Pitch To Grow Your Company's Legal Team
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.
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When US Privilege Law Applies To Docs Made Outside The US
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.
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The Right Direction Is South: SALT In Review
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.
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6 Changes I Would Make If I Ran A Law School
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.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
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.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
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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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.