State & Local
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January 30, 2026
Mich. Revenues Through Dec. Climb $88M From Last Year
Michigan's general fund revenue collection from October through December outpaced the same period last year by $88 million, according to the state Budget Office in a report released Friday.
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January 30, 2026
Prosecutors Can't Revive RICO Case Against NJ Powerbroker
The New Jersey Appellate Division on Friday rejected a bid from state prosecutors to revive the criminal racketeering case against South Jersey powerbroker George Norcross and several others, finding that the allegations either did not amount to crimes or were brought too late.
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January 30, 2026
NY Lawmakers OK E-Signatures For Tax Docs, Taxpayer Reps
New York would direct its tax commissioner to establish procedures for the use of electronic signatures and allow taxpayers' authorized representatives to electronically sign tax-related documents under a bill approved by state lawmakers and headed to Gov. Kathy Hochul.
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January 29, 2026
MTC Group Unveils Draft For Partnership Tax Sourcing
The Multistate Tax Commission group working on state taxation of partnerships released a first draft Thursday of a model statute for sourcing partnership income that states could eventually copy.
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January 29, 2026
Ore. Anti-Tax Ballot Measures Advance With Draft Titles
Four proposed Oregon voter initiatives aimed at lessening taxes took a step closer to the November ballot with the filing of draft ballot titles by the state's attorney general.
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January 29, 2026
Md. Tech Groups Praise Cybersecurity Tax Credit Plan
Expanding eligibility for Maryland's cybersecurity tax credit would help more customers use tools from companies in the state to protect their data and information systems, industry representatives and the state's Commerce Department director told legislators Thursday.
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January 29, 2026
Wash. Panel Sides With Card Processor In Biz Tax Dispute
A Washington appeals panel ruled Thursday that the state Department of Revenue owed a card payment processor a refund, as the agency wrongly included fees charged by issuing banks in the processor's gross income calculation.
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January 29, 2026
Mich. Offers Penalty, Interest Relief Due To Biz Tax Changes
Michigan will offer penalty and interest waivers for underpayments of certain estimated quarterly corporate income tax payments due to recent changes to the state's conformity to the federal tax code, the state Department of Treasury said.
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January 29, 2026
Ind. Senate OKs Tax Deduction For Financial Transaction Theft
Indiana would create an income tax deduction for those who are the victim of financial fraud as part of a bill passed by the state Senate.
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January 29, 2026
Ariz. Bill Seeks Taxes On Alternative Fuels, EV Use
Arizona would impose taxes on alternative vehicle fuels and electric vehicles under legislation introduced in the state Senate, an effort pitched as creating parity in the tax payments by owners of different kinds of vehicles.
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January 29, 2026
SC Gov. Backs Ending State's Income Tax
South Carolina's Republican governor urged lawmakers to continue to cut the state's personal income tax rate and said he would sign legislation to eliminate the tax if such a measure were passed.
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January 29, 2026
Ind. Lawmakers OK Updating Conformity With Fed. Tax Code
Indiana would amend the definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation unanimously approved by state lawmakers.
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January 29, 2026
Maine Revenues Through December Up $9M From Estimate
Maine's general fund revenue collection from July through December beat forecasts by $9 million, according to the state Department of Administrative and Financial Services.
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January 29, 2026
NYC Law Firm Loses Protest Of Tax Bill Based On City Work
A New York City law firm didn't prove that it conducted business outside the city that would lower its unincorporated business tax liabilities, an administrative law judge for the city's Tax Appeals Tribunal ruled.
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January 29, 2026
Ore. Data Center Enterprise Zone Tax Break Denied By Court
An Oregon data center owner seeking an enterprise zone credit failed to file a required claim for the second of two phases of construction, the Oregon Tax Court said, rejecting the owner's arguments that the claim it filed should have been enough.
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January 29, 2026
Utah House Bill Would Require Tax Hike Notice, Set Limits
Utah would require taxing entities to provide notice of their intent to levy a property tax rate above a statutorily defined base rate and impose limits on property tax increases under a bill introduced in the state House of Representatives.
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January 28, 2026
Mo. Biz Groups Seek Exemptions In Income, Sales Tax Plan
Missouri business representatives voiced concern Wednesday that a proposed constitutional amendment to phase out the personal income tax in exchange for a broader sales tax base doesn't include any exemptions for services that industries offer.
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January 28, 2026
Cantor Fitzgerald Loses $7.8M NY Tax Case Over Subsidiaries
Cantor Fitzgerald owes $7.77 million in New York City unincorporated business tax revenue because the company incorrectly aggregated the business activities of non-city subsidiaries that brought down its tax bills, a city administrative law judge said in a determination.
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January 28, 2026
Alaska Gov. Proposes State Sales Tax, Scrapping Corp. Tax
Alaska's governor has proposed eliminating corporate income tax and imposing a temporary state sales tax as the state faces a budget deficit, which the state's budget director projected at $1.5 billion for fiscal 2027 Wednesday.
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January 28, 2026
Md. House Bill Would End Data Center Tax Breaks
Maryland would end its sales and use and property tax breaks for data centers under legislation introduced Wednesday in the state House of Delegates.
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January 28, 2026
Iowa Allows Combined Franchise Tax Filing With Subsidiaries
Financial institutions subject to Iowa's franchise tax that have investment subsidiaries may elect to file combined returns with their subsidiaries, the state Department of Revenue said in adopted regulations.
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January 28, 2026
Tax Group Of The Year: Skadden
Skadden Arps Slate Meagher & Flom LLP's tax practice guided several major cases and deals this past year, including representing drugmaker Amgen Inc. in one of the largest transfer pricing cases litigated last year, earning the firm a spot among the 2025 Law360 Tax Groups of the Year.
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January 28, 2026
Mass. Gov. Calls For No New Taxes In $63B Budget Plan
Massachusetts Gov. Maura Healey proposed on Wednesday a $62.8 billion budget and spending plan for fiscal year 2027, an increase of 1.1% over the estimated total spending for fiscal year 2026, with no new taxes or fees.
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January 28, 2026
Md. Bill Aims To Clarify Foreign Income Exclusion From Tax
Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under legislation introduced in the Senate, the bill's sponsor told a budget panel Wednesday.
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January 28, 2026
ND Makes Property Tax Discount Apply Before Home Credit
North Dakota counties must apply a discount for residential property owners who pay their property taxes early before they apply a primary residence credit under a bill signed by the governor.
Expert Analysis
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
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.
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Bad Ideas From Coast To Coast: SALT In Review
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.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
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.
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5 E-Discovery Predictions For 2025 And Beyond
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.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
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.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
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.