State & Local

  • January 12, 2026

    Idaho Gov. Calls For Conformity To Fed. Tax Changes

    Idaho's governor asked lawmakers to adjust the state's tax code to conform to the new federal changes, such as hastening business deductions and individual income tax breaks during his State of the State address Monday.

  • January 12, 2026

    Justices Won't Look At Michigan's Foreclosure Sale Rule

    The U.S. Supreme Court declined Monday to review three cases that ask whether Michigan's process to claim surplus proceeds after a tax foreclosure sale violates the takings and due process clauses.

  • January 12, 2026

    Md. Bill Proposes Tax Break For Tipped Income

    Maryland would allow taxpayers to subtract tipped income, that is not already excluded, from their federally adjusted gross income in order to determine state income under a bill introduced in the state House of Representatives. 

  • 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.

Expert Analysis

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

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