State & Local

  • February 26, 2026

    W.Va. Legislature OKs Federal Income Definition Conformity

    West Virginia would align with the federal definition of federal adjusted gross income under a bill passed in the House of Delegates. 

  • February 26, 2026

    Va. Lawmakers OK Free E-File Program For Income Taxpayers

    Virginia would require its Department of Taxation to develop a free electronic tax return filing program for state individual income taxpayers under a bill unanimously approved by state lawmakers and next headed to the governor.

  • February 26, 2026

    Md. Deputy Comptroller To Depart Agency After 18 Years

    Maryland's chief deputy comptroller, an 18-year veteran of the agency, will depart the office on June 1, the state comptroller announced.

  • February 26, 2026

    NC Revenue Collection Through Jan. Up $480M

    North Carolina's revenue collection from July through January rose $480 million from the same period last year, according to the Office of the State Controller.

  • February 25, 2026

    Ohio House OKs Immediate Effect For Federal Conformity

    Ohio's House of Representatives agreed Wednesday to fast-track the effective date of a bill that would update the state's conformity to the federal tax code, reversing course from a prior action in which the chamber voted against putting the legislation into immediate effect upon enactment.

  • February 25, 2026

    Tech Cos. Pitch $200M Change To Md. Data Services Tax

    Maryland's new 3% tax on many data services would be altered to exclude those used in taxable services under a bill that technology companies recommended to a state Senate panel Wednesday and that is projected to cost upward of $200 million a year.  

  • February 25, 2026

    Wisconsin Democrats Introduce Cannabis Legalization Bill

    Democratic lawmakers in the Wisconsin Legislature introduced a bill Tuesday to legalize simple possession of marijuana for recreational purposes and to tax and regulate its sale, along with a slew of other cannabis reforms.

  • February 25, 2026

    Justices Skeptical That Mich. Tax Sale Is Unconstitutional

    U.S. Supreme Court justices seemed skeptical Wednesday that a Michigan county violated the U.S. Constitution when it took the title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner.

  • February 25, 2026

    Ore. Senate OKs Extension Of SALT Cap Workaround

    Oregon would extend its workaround of the federal cap on deductions for state and local tax payments by two years under a bill passed in the state Senate.

  • February 25, 2026

    Va. Lawmakers Vote To Extend Film Tax Credit

    Virginia would extend its film production tax credit by four years under a bill approved by state lawmakers and headed to the governor for consideration.

  • February 25, 2026

    Insurers Weighing Economic Substance In Clean Energy Deals

    As deals involving clean energy tax credits continue to proliferate, some tax insurers say they are increasingly underwriting the structural risks with an eye toward potential Internal Revenue Service scrutiny over the economic substance of the arrangements.

  • February 25, 2026

    Tax Group Of The Year: Baker McKenzie

    Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.

  • February 25, 2026

    Wis. Tax Panel Says Natural Gas Co. Qualifies For Tax Break

    A Wisconsin company's facility that is used to filter, dry and treat biogas qualifies for a manufacturing tax classification, according to the state Tax Appeals Commission, reversing the determination of the state tax department.

  • February 25, 2026

    Ind. Legislators OK Expanding Employer Child Care Tax Credit

    Indiana would expand the child care income tax credit to more employers and increase the number of employees a company must have to claim the credit under a bill passed by the Legislature. 

  • February 25, 2026

    Colo. High-Earner Graduated Tax Plan OK'd For Signatures

    A proposed ballot measure to replace Colorado's flat tax with a graduated system with higher rates for high earners, netting up to $2.7 billion for the state annually, has qualified for signature gathering.

  • February 25, 2026

    Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell

    Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.

  • February 25, 2026

    Wis. Shipbuilder's Painting Facility Can't Claim Tax Break

    A Wisconsin painting and blasting facility used by a shipbuilding company doesn't qualify for a tax exemption for wastewater treatment facilities or manufacturing facilities, according to the state Tax Appeals Commission.

  • February 25, 2026

    Colo. Lawmakers OK Wider Farm, Ranch Tax Classification

    Colorado would broaden its definition of farms and ranches for property tax purposes to allow more agriculture producers to qualify for tax advantages under a bill unanimously approved by state lawmakers and headed to Gov. Jared Polis.

  • February 25, 2026

    Ore. Senate OKs Higher Estate Tax Threshold, Increased Rates

    Oregon's threshold for estates subject to state tax would rise from $1 million to $2.5 million, with new, higher rates, under legislation passed by the state Senate.

  • February 24, 2026

    Federal Override Of DC Tax Law Is Invalid, City's AG Says

    A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.

  • February 24, 2026

    Ore. House OKs Increase In Statewide Lodging Tax

    Oregon would nearly double its statewide lodging tax under legislation passed Tuesday by the state House of Representatives.

  • February 24, 2026

    NY Asks Appeals Court To Nix Sunoco's $2.6M Tax Refund Bid

    Sunoco's attempt to claim a $2.6 million New York corporate franchise tax refund by including oil sales to third parties in its tax calculations would result in double-counting the transactions in its apportionment formula, the state tax agency argued to an appellate court.

  • February 24, 2026

    Colo. Real Estate Sale Receipts Not Apportionable To Corp.

    Gross receipts from the sale of a Colorado assisted living facility by a partnership are not included in the receipts of the partnership's majority owner for the purpose of state apportionment, the state tax department said.

  • February 24, 2026

    Colo. House Bill Would Repeal State Retail Delivery Fee

    Colorado would repeal its retail delivery fee under legislation introduced in the state House of Representatives.

  • February 24, 2026

    Minn. Sen. Bills Would Match Federal Tax Breaks On Tips, OT

    Minnesota would conform with federal changes to allow income tax deductions for tips and overtime under legislation introduced in Senate bills.

Expert Analysis

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

  • An Illegitimate Avenue Of Repeal: SALT In Review

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    From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Crisis Management Lessons From The Parenting Playbook

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    The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.

  • Adapting To Private Practice: From NY Fed To BigLaw

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    While the move to private practice brings a learning curve, it also brings chances to learn new skills and grow your network, requiring a clear understanding of how your skills can complement and contribute to a firm's existing practice, and where you can add new value, says Meghann Donahue at Covington.

  • Top 3 Litigation Finance Deal-Killers, And How To Avoid Them

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    Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.

  • How Attys Can Use A Therapy Model To Help Triggered Clients

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    Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

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