State & Local

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • January 12, 2026

    Md. Senate Bill Seeks Estate Tax Repeal

    Maryland would repeal its estate tax under legislation proposed in the state Senate,

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • January 12, 2026

    Justices Won't Review Ore. Tax On Delta's Intangibles

    The U.S. Supreme Court said Monday that it won't review Oregon's taxation of Delta Air Lines' intangible property, refusing to hear the company's appeal of an Oregon Supreme Court decision.

  • January 09, 2026

    Newsom's $349B Budget Bets On Tech Boom, Adds No Taxes

    California Gov. Gavin Newsom proposed a $349 billion budget for fiscal 2026 and 2027 on Friday that does not include new taxes, but relies on a continued boom from artificial intelligence and other tech stocks.

  • January 09, 2026

    Texas Justices Reject Rehearing Co.'s Property Tax Case

    The Texas Supreme Court denied a motion Friday to rehear a power company's property tax assessment challenge concerning heavy equipment it leased, keeping in place a decision that found the equipment was correctly taxed by the localities.

  • January 09, 2026

    Ind. House Bill Would Update Conformity With Fed. Tax Code

    Indiana would amend its definition of the Internal Revenue Code for state income tax purposes to conform with certain sections of the federal tax and policy bill enacted in July under legislation introduced in the state House of Representatives.

  • January 09, 2026

    Ariz. Bills Seek Federal Conformity, Breaks For Overtime, Tips

    Arizona would conform with the federal tax code and allow state income exclusions for tipped and overtime income, among other changes, under legislation proposed in the state House and Senate.

  • January 09, 2026

    Taxation With Representation: King & Spalding, Torys, Milbank

    In this week's Taxation With Representation, power generation company Vistra Corp. acquires Cogentrix Energy from Quantum Capital Group, real estate firm Minto Group partners with Crestpoint Real Estate Investments to take Minto's apartment-focused real estate investment trust private, and engineering services provider Jacobs acquires a remaining stake in PA Consulting.

  • January 09, 2026

    Mo. Revenues Though December Up $202M From Last Year

    Missouri's general fund revenue collection from July through December was $202 million higher than during the same period last year, according to the state Office of Administration and Planning.

  • January 09, 2026

    Maryland Gov. Says No New Taxes In Upcoming Budget

    Maryland's governor will not include tax or fee increases in his proposed fiscal year 2027 budget, a spokesperson said Friday.

  • January 08, 2026

    Kraft Heinz Fights For Apportionment Of NJ Litter Fee

    Kraft Heinz asked the New Jersey Tax Court to rule that the state's litter control fee unconstitutionally taxed the company's out-of-state activities by not allowing it to apportion the levy based on where its manufacturing and selling activities occurred.

  • January 08, 2026

    NC Wins Appeal To Use Smithfield Funds For Enviro Grants

    The North Carolina Attorney General's Office can continue putting money from a decades-old hog waste agreement toward environmental grants, a state appeals court panel ruled, overturning a lower court order earmarking the money exclusively for public schools.

  • January 08, 2026

    Ill. Bill Seeks Corp. Tax Break For State Development Funding

    Illinois would create a corporate income tax deduction for capital contributions the state makes to businesses as part of economic development initiatives under a bill introduced in the state House of Representatives.

  • January 08, 2026

    W.Va. Gov. Calls For More Income Tax Cuts Ahead Of Session

    West Virginia would cut personal income tax rates further under proposed tax changes announced by the governor ahead of the 2026 legislative session. 

  • January 08, 2026

    NBC Penalties Upheld By Ore. Tax Court In Nexus Row

    NBC Universal's tax positions in a nexus dispute with the Oregon Department of Revenue were not supported by substantial authority or a reasonable basis, the state tax court said, declining to reduce penalties for underreporting state income.

  • January 08, 2026

    Ind. House Bill Seeks To Amend Employer Child Care Credit

    Indiana would expand the definition of expenditures that would qualify for its employer child care income tax credit while also increasing the amount of employees a company must have to claim the credit under a bill introduced in the state House of Representatives.

Expert Analysis

  • Rethinking Litigation Risk And What It Really Means To Win

    Author Photo

    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

    Author Photo

    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

    Author Photo

    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

    Author Photo

    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

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