State & Local

  • 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.

  • February 06, 2026

    Iowa Total Receipts Through January Down $893M

    Iowa's total receipts collection from July through January was $893 million behind the same period last year, according to the state Department of Management.

  • February 06, 2026

    Hawaii House Panel OKs Conveyance Tax On Some Transfers

    Hawaii would impose a conveyance tax on the transfer of entity interest if that entity had an interest in real property under a bill passed by a House committee. 

  • February 06, 2026

    Mo. Total Revenues Through Jan. Rise $47M From Last Year

    Missouri's total collections from July through January outpaced the same period last year by $47 million, according to the state Department of Revenue.

  • February 06, 2026

    Kan. Senate Bill Would Eliminate Property Taxes

    Kansas would phase out property taxes over a three-year period under a bill introduced in the state Senate.

  • February 06, 2026

    Miss. Revenue Through Jan. Up $165M From Estimate

    Mississippi's general fund revenue collection from July through January exceeded a forecast by $165 million, according to the state Department of Revenue.

  • February 06, 2026

    Ore. Bill Would Give New Banks $1M Tax Credit

    New banks in Oregon would be eligible for a $1 million tax credit over their first four years under legislation before the House Revenue Committee.

  • February 06, 2026

    Mass. Ballot Proposal Would Cut State Income Tax Rate

    Massachusetts would cut its state income tax rate from 5% to 4% over a three-year period if voters approve a ballot measure proposed in legislation that was introduced in the state House of Representatives.

  • February 05, 2026

    NC Biz Court Bulletin: Dual Representation DQ, Biting Censure

    The North Carolina Business Court kicked off 2026 with a flurry of rulings and a few rebukes from the bench, including partially disqualifying counsel in a restaurant mismanagement melee and censuring a solo attorney who sought to circumvent the specialized superior court's rules.

  • February 05, 2026

    Md. Bill Seeks $14B Tax System Overhaul With 3% Rates

    Maryland would set a flat 3% income tax rate and cut sales tax in half under legislation pitched to a state House panel Thursday that is estimated to reduce state funds by $14 billion in the next fiscal year if adopted.

  • February 05, 2026

    1st Circ. Probes Jurisdiction In Partner Employment Tax Case

    First Circuit judges grappled Thursday with whether an energy investment fund's limited partners should be exempt from the self-employment tax, with much of the argument in the closely watched case focused on whether the U.S. Tax Court had the authority to make the decision in the first place.

  • February 05, 2026

    Ala. Floats Regs For Local Adoption Of Tax Exemptions

    Alabama would establish procedures for the adoption of state sales and use tax exemptions at the local level under regulations proposed by the state Department of Revenue.

Expert Analysis

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • In Praise Of These 10 Revenue Agencies: SALT In Review

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    RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.

  • Hot Topics For Family Offices In 2026

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    For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.

  • The Case For Emulating, Not Dividing, The Ninth Circuit

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    Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • The Answer, In A Word, Is Federalism: SALT In Review

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    From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

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