State & Local
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February 03, 2026
Ariz. Senate Bill Seeks Tax On Incomes Over $1M
Arizona would charge a surtax to people with incomes over $1 million and spend the resulting revenue on school infrastructure under a bill introduced in the state Senate.
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February 03, 2026
Kan. Bill Would Increase School Property Tax Exemption
Kansas would increase its school property tax exemption for 2027 under a bill introduced in the state House of Representatives.
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February 03, 2026
Kan. Bill Would Allow Liquor Tax Hike For Property Reduction
Kansas would allow localities to increase their liquor tax rates if approved by voters in order to offset revenue losses from lowering property tax rates in the area under a bill introduced in the state House of Representatives.
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February 03, 2026
Md. Bill Targets Tax Breaks For Nonprofits Supporting Terror
Maryland would require state officials to determine on a regular basis whether any nonprofit organizations in the state provide material support for terrorist organizations and revoke the tax-exempt status of those that do under legislation in the state House of Delegates.
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February 02, 2026
DC Leaders Warn Against Congress' Nix Of Tax Decoupling
Officials in Washington, D.C., reacted with alarm Monday to a pair of congressional joint resolutions that would repeal a district law that uncouples elements of the city's tax code from federal tax law, saying the repeal would be harmful and intrusive.
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February 02, 2026
Ariz. Plan To Require Supermajorities For Fee Hikes Advances
Arizona's requirement for two-thirds support by the state Legislature for tax increases would also apply to fees set by state agencies if voters in November approve a ballot measure proposed in a resolution advanced Monday by a state Senate panel.
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February 02, 2026
OTA Says Calif. LLC Owes Tax On Fees, Not Escrow Funds
Members of a California limited liability company do not owe additional tax on escrow funds connected with an exchange of property but do owe tax on a prepayment fee and legal fees connected to the exchange, the state Office of Tax Appeals ruled in an opinion released Monday.
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February 02, 2026
Ariz. Panel OKs Bill To Codify Tax Form Conformity
Arizona would require its tax department to produce income tax forms and instructions that assume state conformity with federal tax changes under legislation advanced Monday by a Senate panel.
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February 02, 2026
Spencer Fane Expands To New Orleans With Litigation Hire
Spencer Fane LLP announced that an experienced Louisiana-based attorney from Phelps Dunbar LLP has joined the firm's litigation and dispute resolution team as a partner, marking the fast-growing firm's initial foray into the New Orleans market.
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February 02, 2026
Calif. OTA Accepts FTB's Lowered Market Value Of Corp.
A California corporation that made an S corporation election should have its fair market value at the time of election lowered, the state Office of Tax Appeals ruled.
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February 02, 2026
Calif. Lawmakers OK Tax Break For Tribal Land Conservation
Native American tribes in California would be eligible for a property tax exemption for land conservation efforts under a bill approved by lawmakers and headed to Gov. Gavin Newsom.
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February 02, 2026
Okla. Gov. Pitches Tax-Related Ballot Measures
Oklahoma would ensure that it has enough revenue to continue cutting income tax rates and cap property tax rates under proposals for ballot measures offered by the governor Monday.
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February 02, 2026
Del. Lawmakers OK Review, Revision Of Property Assessment
Delaware would authorize New Castle County's Office of Finance to review and revise property reassessments for tax purposes if a mistake were made in the reassessment process or certain changes in value occurred under a bill approved by state lawmakers and headed to the governor.
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February 02, 2026
Ariz. Power Plant May Use Sale For Tax Value
An Arizona electric power plant owner may use the purchase price of the company in calculating its full cash value for property tax purposes, the Arizona Tax Court said.
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February 02, 2026
RI Bill Would Establish Yearly Tax Amnesty Period
Rhode Island would dedicate one week every fiscal year during which delinquent taxpayers could make outstanding tax payments without incurring interest or penalties as part of a bill introduced in the state House of Representatives.
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February 02, 2026
Md. Senate Bill Would OK Split Of Building, Land Tax Rates
Maryland counties would be authorized to establish separate real property subclasses and tax rates for land and improvements under legislation introduced Monday in the state Senate.
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February 02, 2026
RI Bill Would End Pet Care, Lab Services Tax Exemptions
Rhode Island would get rid of its sales and use tax exemption for pet care services and laboratory testing services under a bill introduced in the state House of Representatives.
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February 02, 2026
RI House Bill Would Repeal State's Minimum Corp. Tax
Rhode Island would repeal its minimum corporation tax under a bill introduced in the state House of Representatives.
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February 02, 2026
Norton Rose Grows In Key Cities By Adding 5 Polsinelli Attys
Norton Rose Fulbright announced Monday that it has added five former Polsinelli PC shareholders as partners to grow its transactional and healthcare capabilities in two key U.S. markets.
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January 30, 2026
Conn. Justices Free Calif. Woman From Tax Bank Seizure
The Connecticut Supreme Court ruled Friday that a tax collector cannot recover a shuttered company's debts from a California woman's personal bank accounts, saying the case presented an issue of first impression that has "vexed legal scholars" and "spawned a split of authority" among and within federal and state courts.
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January 30, 2026
Ex-Fla. Rep. Says Prosecutor Has 'Personal Animus' In DQ Bid
A former Florida congressman and a lobbyist charged with failing to register as foreign agents for Venezuela urged a federal court to disqualify an assistant U.S. attorney in the case, saying Friday that the prosecutor has a conflict of interest and "personal animus" toward defense counsel.
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January 30, 2026
Md. Senate Bill Seeks New Market Development Tax Credits
Maryland would establish a new markets development program, with tax credits for qualified investments in certain communities, under legislation introduced in the state Senate.
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January 30, 2026
Taxation With Representation: Clifford Chance, Ropes & Gray
In this week's Taxation With Representation, real estate investment trust Apollo Commercial Real Estate Finance Inc. announces plans to sell a loan portfolio to retirement services company Athene Holding Ltd., engineering and technology company Leidos acquires Entrust Solutions Group, and Prosperity Bancshares Inc. and Stellar Bancorp Inc. announce a merger.
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January 30, 2026
Mich. Bill Seeks 32% Tax On Cellphones Used By Minors
Michigan would impose a 32% excise tax on sales of cellphones that would be used by minors under a bill introduced in the state House of Representatives.
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January 30, 2026
Miss. House Bill Exempts Firearm Safes From Tax
Mississippi would exempt sales of gun safes from the state's sales tax under a bill introduced in the House of Representatives.
Expert Analysis
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Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.
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The Law Firm Merger Diaries: Getting The Message Across
Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.
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Horizontal Stare Decisis Should Not Be Casually Discarded
Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.
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Food For Thought On Taxes, By The Bagful: SALT In Review
From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Commandments For Agentic AI Tools In The Legal Industry
Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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State, Federal Incentives Heat Up Geothermal Projects
Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.