State & Local

  • February 11, 2026

    NYC Mayor Calls For Tax On Wealthy During Budget Hearing

    New York City Mayor Zohran Mamdani urged lawmakers to raise taxes on the city's richest residents and most profitable corporations in his testimony before a joint session of the Legislature's tax committee Wednesday.

  • February 11, 2026

    Ariz. House OKs Fed. Conformity, Including Corp. Tax Breaks

    Arizona would conform with corporate tax and other changes in last year's federal budget bill, including its tax breaks for tips and overtime, under legislation approved Wednesday by the state House of Representatives.

  • February 11, 2026

    Calif. Will Allow Property Tax Break For Some Tribal Land

    Native American tribes in California can claim a property tax exemption for land conservation efforts under a bill signed by Democratic Gov. Gavin Newsom.

  • February 11, 2026

    Whitmer Calls For Digital Ad Tax In Mich. Budget Proposal

    Michigan would impose a digital advertising excise tax and implement other tax increases to fund the state's Medicaid program following federal funding cuts under Democratic Gov. Gretchen Whitmer's budget proposal released Wednesday.

  • February 11, 2026

    Ariz. Senate Panel Advances Alternative Fuel, EV Taxes

    Arizona would revoke the exemption and start to impose taxes on alternative vehicle fuels and electric vehicles under a bill recommended by a Senate committee. 

  • February 11, 2026

    Tax Group Of The Year: Sullivan & Cromwell

    Sullivan & Cromwell LLP's tax practice showed the depth of its experience this past year, advising on multijurisdictional tax litigations to playing a key role counseling RedBird Capital Partners in a deal that merged Paramount and Skydance, helping it earn a place among the 2025 Law360 Tax Groups of the Year.

  • February 11, 2026

    Hawaii House Panel OKs Cruise Ship Patron Tax

    Hawaii would impose a flat tax for each passenger of cruise ships docked in the state, in addition to an expanded transient accommodations tax that took effect in 2026, under a bill advanced by a state House panel.

  • February 11, 2026

    Neb. Changes Property Tax Hike Hearing Attendance Rules

    Nebraska changed who must attend public hearings for local governments that seek to raise property taxes beyond a statutorily defined limit under a bill signed by the governor.

  • February 11, 2026

    Hawaii Panel Passes Excise Tax On Vehicle Imports

    Hawaii would impose the state's general excise tax rate on the purchases of imported vehicles by rental car companies in the state under a bill passed by a state House panel. 

  • February 10, 2026

    Ill. Tax, Tip Swipe Fee Ban Survives Banks' Challenge

    An Illinois federal judge Tuesday cleared most of a landmark Illinois law banning swipe fees on tax and tip payments to take effect this summer, dealing a major blow to banking industry groups that sought to block the law altogether.

  • February 10, 2026

    The Tax Angle: DC Home Rule Override, GOP Messaging

    From a look at congressional efforts to overturn a Washington, D.C., law decoupling the district's tax code from the 2025 GOP budget law to Republicans' efforts to recast the budget law as more favorable to working families, here's a peek into a reporter's notebook on a few developing tax stories.

  • February 10, 2026

    Md. Senate Panel OKs Service Station Conversion Tax Break

    Local Maryland jurisdictions would be allowed to grant property tax credits for service stations converting to other uses under legislation advanced by a Senate committee Tuesday that is designed to defray costs of underground fuel tank removal.

  • February 10, 2026

    Utah Lawmakers OK Corporate Income Definition Change

    Utah would expand its definition of corporate income to include income allocated to the state, under a bill passed by lawmakers that will go to the state's governor.

  • February 10, 2026

    Ohio Justices Question Dollar Bank's Apportionment Claims

    Two Ohio Supreme Court justices sounded skeptical Tuesday of Dollar Bank's claims that the structure of Ohio's financial institutions tax discriminates against interstate commerce by encouraging banks to invest in Ohio instead of other states.

  • February 10, 2026

    Conn. Bill Would Change Tax On Cannabis Sales

    Connecticut would change its tax on adult-use cannabis sales to a standard excise tax instead of a tax based on the percentage of THC in a product under a bill introduced Tuesday in the state House.

  • February 10, 2026

    Ga. Reps Introduce Cannabis Legalization Law

    A group of Democratic Georgia state representatives have introduced a bill to decriminalize and legalize possession and use of cannabis, dubbed the Georgia Cannabis Freedom and Integrity Act.

  • February 10, 2026

    Car Rental Industry Pushes For Repeal Of Md. Excise Tax

    Maryland's new 3.5% excise tax on rental cars is unique among the states and should be repealed as proposed in a bill pending in the Maryland House, industry representatives and the bill's sponsor told a House committee Tuesday.

  • February 10, 2026

    Md. Sen. Panel OKs Replacing Biotech Tax Credit With Grants

    Maryland would convert its biotechnology tax credit into a new grant program, a change aimed at simplifying access to the incentive for investors, under legislation advanced by a state Senate panel Tuesday.

  • February 10, 2026

    Maine Gov. Unveils Budget Conforming To Fed. Changes

    Maine's governor released her supplemental budget, which includes conforming with some federal tax changes concerning depreciation and research and experimental cost deductions.

  • February 10, 2026

    Back Taxes OK'd By Court On Land That Lost Forest Break

    An Oregon County assessor was within her rights to revoke a property's special forestland tax assessment and assess higher property taxes for the previous five years, the state Tax Court ruled. 

  • February 10, 2026

    Ariz. Bill Seeks Tax Exemption For Energy Storage Equipment

    Arizona would exempt energy storage equipment for use by residential, commercial or industrial facilities from state sales and use tax under a bill introduced in the state House of Representatives.

  • February 10, 2026

    Md. Senate Panel OKs Expansion Of Cybersecurity Tax Break

    Maryland would expand eligibility for its cybersecurity tax credit under legislation advanced by the Senate Budget and Taxation Committee on Tuesday.

  • February 10, 2026

    Idaho Lawmakers OK Federal Tax Conformity With Exceptions

    Idaho would conform its income tax code to recently enacted federal tax changes with exceptions for bonus depreciation and certain research and experimentation costs under a bill approved by state lawmakers and headed to the governor.

  • February 10, 2026

    Mass. Local Option Regional Transit Surcharge Plan Advances

    Massachusetts would allow groups of municipalities to collectively impose surcharges on certain existing taxes, upon voter approval, for use in transportation efforts under legislation advanced by the Joint Revenue Committee.

  • February 09, 2026

    Ore. Proposal To Move Vote On $4.3B Transit Tax Draws Fire

    Changing the date of a referendum on most of Oregon's $4.3 billion transportation funding plan would thwart the will of residents who have loudly called for that vote, a lineup of witnesses told a special legislative panel Monday.

Expert Analysis

  • Bad Ideas From Coast To Coast: SALT In Review

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    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.

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    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

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    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

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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.

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