State & Local

  • 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.

  • February 09, 2026

    SD Legislature OKs Bank Tax Bad-Debt Modification Repeal

    South Dakota would require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was passed by the Legislature.

  • February 09, 2026

    Ore. Senate Panel OKs Tax Plan With Depreciation Decoupling

    Oregon would decouple from the federal first-year depreciation of certain business property under a tax package advanced by a Senate panel over the objections of business groups and committee Republicans.

  • February 09, 2026

    Utah Lawmakers OK Elimination Of Tax Credit Review Rule

    Utah would eliminate a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill approved by state lawmakers and headed to the governor.

  • February 09, 2026

    Mont. Revenues Through Jan. Beat Last Year by $34M

    Montana's general fund revenue collection from July through January was $34 million higher than during the same period last fiscal year, according to the state Department of Revenue.

  • February 09, 2026

    Kan. Bill Would Require Voter OK For Property Tax Increases

    Kansas would require property tax increases to get voter approval before taking effect under a bill introduced in the state House of Representatives. 

  • February 09, 2026

    Ala. Revenue Through Jan. Up $107M From Previous Year

    Alabama's general fund revenue from October through January was $107 million higher than last year, according to the state Department of Revenue.

  • February 09, 2026

    Neb. Lawmakers OK Rule Changes For Property Tax Hearings

    Nebraska would change who is required to attend public hearings on proposed property tax increases under a bill unanimously approved by state lawmakers and presented to the governor.

  • February 06, 2026

    Mich. Panel Presses Energy Co. In $8M Tax Sourcing Fight

    Michigan Court of Appeals judges sounded inclined Friday to uphold a state tax tribunal decision that denied an energy wholesale company's $8 million income tax refund claim when ruling that electricity sales were sourced to where the electricity entered Michigan's grid and not to out-of-state consumers' locations.

  • February 06, 2026

    State & Local Tax Takeaways From January

    State legislatures were in full swing in January, and from Alaska's governor proposing an overhaul of the state's tax regime to the Washington governor backing a tax on millionaires, it was an intense month for state and local tax issues.

  • February 06, 2026

    Colo. Board Advances $3.6B High-Earner Tax Initiatives

    Colorado would replace its flat income tax rate with a graduated system, giving a tax hike to high earners and cuts to most others in a plan that could raise up to $3.6 billion annually, under different proposed voter initiatives advanced by a state board.

  • February 06, 2026

    Md. Bill Would Decouple From Depreciation Deduction

    Maryland would not adopt the federal depreciation deduction change made in the recent federal revenue package under a bill introduced in the state House of Delegates. 

  • February 06, 2026

    Ore. Panel Hears Bipartisan Bill To Hike Lodging Tax

    Oregon would nearly double its statewide lodging tax rate, with the increased revenue dedicated to natural resource programs and compensation for ranchers affected by wolf predation, under bipartisan legislation pitched to a House panel.

  • February 06, 2026

    NM Senate OKs Boost To Solar Energy Tax Credit

    New Mexico would increase the amount of its solar market development income tax credit under a bill passed by the state Senate.

  • February 06, 2026

    Former Pa. Atty Gets 4 Years In Prison For Tax Evasion

    A disbarred attorney who previously practiced in Pennsylvania has been sentenced by a federal judge to serve four years in prison and pay $3.5 million in restitution after pleading guilty to tax evasion.

  • February 06, 2026

    Buchanan Ingersoll Adds 2 Veteran Tax Pros In DC

    Buchanan Ingersoll & Rooney PC has expanded its tax offerings in the nation's capital with two attorneys, including the former co-chair of the tax and private wealth practice at Whiteford Taylor & Preston LLP.

  • February 06, 2026

    Md. Bill Seeks To Decouple From Fed. Small-Biz Stock Break

    Maryland would decouple from federal tax law by requiring an add-back of gains from sales of qualified small-business stock excluded from federal taxation with recent changes under a bill introduced in the state House of Delegates. 

  • February 06, 2026

    Gunster Brings On Longtime Tax Law Professor In Florida

    Florida business law firm Gunster has added an experienced tax law professor to its ranks as of counsel.

  • February 06, 2026

    Md. Bill Would Limit State SALT Deduction to $10K

    Maryland would not conform to the increased federal state and local tax deduction of $40,000 under a bill introduced in the state House of Delegates.

  • February 06, 2026

    Taxation With Representation: Gibson Dunn, S&C, Wachtell

    In this week's Taxation With Representation, Elon Musk announces SpaceX's acquisition of his artificial intelligence company xAI, Devon Energy and Coterra Energy agree to merge, and Banco Santander SA acquires Webster Financial Corp.

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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