State & Local
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February 11, 2026
NY Justice Inquires About Wayfair's Impact On PL 86-272 Rule
A New York state appellate court justice asked Wednesday whether the U.S. Supreme Court's Wayfair decision, which involved sales tax responsibilities for out-of-state sellers, can support a New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes.
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February 11, 2026
NYC Mayor Calls For Tax On Wealthy During Budget Hearing
New York City Mayor Zohran Mamdani urged lawmakers to raise taxes on the city's richest residents and most profitable corporations in his testimony before a joint session of the Legislature's tax committee Wednesday.
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February 11, 2026
Ariz. House OKs Fed. Conformity, Including Corp. Tax Breaks
Arizona would conform with corporate tax and other changes in last year's federal budget bill, including its tax breaks for tips and overtime, under legislation approved Wednesday by the state House of Representatives.
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February 11, 2026
Calif. Will Allow Property Tax Break For Some Tribal Land
Native American tribes in California can claim a property tax exemption for land conservation efforts under a bill signed by Democratic Gov. Gavin Newsom.
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February 11, 2026
Whitmer Calls For Digital Ad Tax In Mich. Budget Proposal
Michigan would impose a digital advertising excise tax and implement other tax increases to fund the state's Medicaid program following federal funding cuts under Democratic Gov. Gretchen Whitmer's budget proposal released Wednesday.
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February 11, 2026
Ariz. Senate Panel Advances Alternative Fuel, EV Taxes
Arizona would revoke the exemption and start to impose taxes on alternative vehicle fuels and electric vehicles under a bill recommended by a Senate committee.
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February 11, 2026
Tax Group Of The Year: Sullivan & Cromwell
Sullivan & Cromwell LLP's tax practice showed the depth of its experience this past year, advising on multijurisdictional tax litigations to playing a key role counseling RedBird Capital Partners in a deal that merged Paramount and Skydance, helping it earn a place among the 2025 Law360 Tax Groups of the Year.
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February 11, 2026
Hawaii House Panel OKs Cruise Ship Patron Tax
Hawaii would impose a flat tax for each passenger of cruise ships docked in the state, in addition to an expanded transient accommodations tax that took effect in 2026, under a bill advanced by a state House panel.
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February 11, 2026
Neb. Changes Property Tax Hike Hearing Attendance Rules
Nebraska changed who must attend public hearings for local governments that seek to raise property taxes beyond a statutorily defined limit under a bill signed by the governor.
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February 11, 2026
Hawaii Panel Passes Excise Tax On Vehicle Imports
Hawaii would impose the state's general excise tax rate on the purchases of imported vehicles by rental car companies in the state under a bill passed by a state House panel.
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February 10, 2026
Ill. Tax, Tip Swipe Fee Ban Survives Banks' Challenge
An Illinois federal judge Tuesday cleared most of a landmark Illinois law banning swipe fees on tax and tip payments to take effect this summer, dealing a major blow to banking industry groups that sought to block the law altogether.
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February 10, 2026
The Tax Angle: DC Home Rule Override, GOP Messaging
From a look at congressional efforts to overturn a Washington, D.C., law decoupling the district's tax code from the 2025 GOP budget law to Republicans' efforts to recast the budget law as more favorable to working families, here's a peek into a reporter's notebook on a few developing tax stories.
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February 10, 2026
Md. Senate Panel OKs Service Station Conversion Tax Break
Local Maryland jurisdictions would be allowed to grant property tax credits for service stations converting to other uses under legislation advanced by a Senate committee Tuesday that is designed to defray costs of underground fuel tank removal.
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February 10, 2026
Utah Lawmakers OK Corporate Income Definition Change
Utah would expand its definition of corporate income to include income allocated to the state, under a bill passed by lawmakers that will go to the state's governor.
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February 10, 2026
Ohio Justices Question Dollar Bank's Apportionment Claims
Two Ohio Supreme Court justices sounded skeptical Tuesday of Dollar Bank's claims that the structure of Ohio's financial institutions tax discriminates against interstate commerce by encouraging banks to invest in Ohio instead of other states.
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February 10, 2026
Conn. Bill Would Change Tax On Cannabis Sales
Connecticut would change its tax on adult-use cannabis sales to a standard excise tax instead of a tax based on the percentage of THC in a product under a bill introduced Tuesday in the state House.
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February 10, 2026
Ga. Reps Introduce Cannabis Legalization Law
A group of Democratic Georgia state representatives have introduced a bill to decriminalize and legalize possession and use of cannabis, dubbed the Georgia Cannabis Freedom and Integrity Act.
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February 10, 2026
Car Rental Industry Pushes For Repeal Of Md. Excise Tax
Maryland's new 3.5% excise tax on rental cars is unique among the states and should be repealed as proposed in a bill pending in the Maryland House, industry representatives and the bill's sponsor told a House committee Tuesday.
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February 10, 2026
Md. Sen. Panel OKs Replacing Biotech Tax Credit With Grants
Maryland would convert its biotechnology tax credit into a new grant program, a change aimed at simplifying access to the incentive for investors, under legislation advanced by a state Senate panel Tuesday.
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February 10, 2026
Maine Gov. Unveils Budget Conforming To Fed. Changes
Maine's governor released her supplemental budget, which includes conforming with some federal tax changes concerning depreciation and research and experimental cost deductions.
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February 10, 2026
Back Taxes OK'd By Court On Land That Lost Forest Break
An Oregon County assessor was within her rights to revoke a property's special forestland tax assessment and assess higher property taxes for the previous five years, the state Tax Court ruled.
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February 10, 2026
Ariz. Bill Seeks Tax Exemption For Energy Storage Equipment
Arizona would exempt energy storage equipment for use by residential, commercial or industrial facilities from state sales and use tax under a bill introduced in the state House of Representatives.
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February 10, 2026
Md. Senate Panel OKs Expansion Of Cybersecurity Tax Break
Maryland would expand eligibility for its cybersecurity tax credit under legislation advanced by the Senate Budget and Taxation Committee on Tuesday.
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February 10, 2026
Idaho Lawmakers OK Federal Tax Conformity With Exceptions
Idaho would conform its income tax code to recently enacted federal tax changes with exceptions for bonus depreciation and certain research and experimentation costs under a bill approved by state lawmakers and headed to the governor.
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February 10, 2026
Mass. Local Option Regional Transit Surcharge Plan Advances
Massachusetts would allow groups of municipalities to collectively impose surcharges on certain existing taxes, upon voter approval, for use in transportation efforts under legislation advanced by the Joint Revenue Committee.
Expert Analysis
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.