State & Local

  • January 21, 2026

    Alaska House Bill Would Limit Property Value Increases

    Alaska would cap the amount by which a local assessor could increase the assessed value of real property from its previous assessment under a bill introduced in the state House of Representatives.

  • January 21, 2026

    Md. Bill Would Specify Property Site For Inheritance Tax

    Maryland would establish the location of intangible personal property for state inheritance tax purposes and repeal an exemption for the receipt of a nonresident dead person's property under a bill introduced in the state Senate.

  • January 21, 2026

    Utah Bill Seeks Property Tax Break Boost Via Referendum

    Utah would increase a property tax exemption for residential property contingent on passage of a proposed amendment to the state constitution under a bill introduced in the state House of Representatives.

  • January 21, 2026

    NM Gov. Calls For End To Tax On Healthcare Services

    New Mexico would exempt healthcare services in the state from its gross receipts tax and create tax credits for new technology under a plan proposed by the governor. 

  • January 21, 2026

    Mo. Bill Would Allow Earnings Tax To Replace Property Taxes

    Missouri would authorize counties to replace real property and personal property taxes with a tax on individuals' and business' earnings under a bill introduced in the state House of Representatives.

  • January 21, 2026

    Ore. Proposals Seek 10-Year Tax Sunset, Other Tax Cuts

    Oregon would end its estate tax and put a 10-year sunset on all taxes under voter initiatives proposed for the November ballot that were advanced by state election officials with the verification of sufficient sponsorship signatures.

  • January 21, 2026

    Ariz. Revenues Through Dec. Up $239M From Forecast

    Arizona's general fund revenue collection from July through December outpaced estimates by $239 million, according to the state Joint Legislative Budget Committee.

  • January 21, 2026

    Massachusetts Owes Developer $15M Tax Credit, Court Rules

    Massachusetts' Department of Revenue owes a Boston Seaport developer a $15.3 million brownfields tax credit, a state judge said, finding that the tax agency was not entitled to second-guess the extent and cost of environmental remediation at the site to justify a smaller amount.

  • January 21, 2026

    Minn. Tax Court Nixes Cases Despite Sick Appraiser Claim

    Challenges to several Minnesota property tax appraisals were dismissed after the owners missed a deadline imposed by state tax court, which rejected the owners' argument that their chosen appraiser suffered from a medical condition.

  • January 21, 2026

    Minn. Court Denies Tax Break For Assisted Living Unit

    An assisted living facility unit owned by a nonprofit corporation is not eligible for a tax break as a charity as sought by the unit's resident, the Minnesota Tax Court said, after previously rejecting a county's effort to stop the case.

  • January 21, 2026

    Wis. Assembly OKs Income Tax Subtraction For Overtime Pay

    Wisconsin would create an income tax subtraction for overtime compensation under a bill passed by the state Assembly.

  • January 20, 2026

    Law360 Names Firms Of The Year

    Eight law firms have earned spots as Law360's Firms of the Year, with 48 Practice Group of the Year awards among them, achieving milestones such as high-profile litigation wins at the U.S. Supreme Court and 11-figure merger deals.

  • January 20, 2026

    Mass. Senate OKs Property Tax 'Shock' Protection Plan

    Massachusetts would allow local governments to grant tax credits to certain residential property owners whose property tax levies would otherwise increase by more than 10% under legislation passed by the state Senate.

  • January 20, 2026

    Wisconsin Assembly OKs Income Tax Subtraction For Tips

    Wisconsin would create an income tax subtraction for workers' tips under a bill passed by the state Assembly.

  • January 20, 2026

    IRS Can't Probe Partner-Tier Employment Taxes, 1st Circ. Told

    The IRS is not authorized to scrutinize a partner's taxable net earnings at the business-entity level under a 1982 law governing partnership audits, an energy investment firm told the First Circuit, challenging the agency's bid to subject limited partners to the self-employment tax.

  • January 20, 2026

    Ind. Senate OKs Updating Conformity With Federal Tax Law

    Indiana would amend its 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 passed by the state Senate.

  • January 20, 2026

    Kim Kardashian's Skims Settles NJ Consumer Fraud Suit

    Skims Body Inc. will pay a $200,000 civil penalty and continue refunding New Jersey shoppers after improperly collecting sales tax on clothing that should have been tax exempt for nearly five years, Attorney General Matthew J. Platkin and the Division of Consumer Affairs announced Tuesday.

  • January 20, 2026

    Hochul's Budget Would Decouple NY From Biz Tax Breaks

    New York Gov. Kathy Hochul proposed decoupling from some business tax breaks passed in the 2025 federal budget bill and extending the state's corporate surtax for another three years as part of a $260 billion budget plan released Tuesday.

  • January 20, 2026

    Ariz. Gov. Vetoes GOP's $1.4B Conformity, Tax Cut Plan

    Arizona Gov. Katie Hobbs vetoed a Republican-backed $1.4 billion tax cut package that would have largely conformed the state with federal tax changes, including corporate tax break extensions, while legislative Democrats introduced her plan for a smaller tax cut package.

  • January 20, 2026

    W.Va. Bill Seeks To Reduce Income Tax Rates

    West Virginia would further lower its individual income tax rates under a bill introduced in the state House of Delegates at the request of the governor. 

  • January 20, 2026

    W.Va. Bill Seeks Corporate Income Tax Rate Cut

    West Virginia would cut its corporate income tax rate in half under a bill introduced in the state Senate.

  • January 20, 2026

    W.Va. House Bill Would Double Homestead Exemption

    West Virginia would increase its homestead exemption to $40,000 under a bill introduced Tuesday in the state's House of Delegates.

  • January 20, 2026

    Neb. Revenue Through Dec. Misses Estimate By $46M

    Nebraska's net revenue collection from July through December lagged behind an estimate by $46 million, according to the state's Department of Revenue.

  • January 20, 2026

    NJ Revenues Through Dec. Up $896M

    New Jersey's revenue collection from July through December was $896 million higher than the same period last year, according to the state Treasury Department.

  • January 20, 2026

    Md. Bill Would Expand Urban Agriculture Property Tax Credit

    Maryland would expand eligibility for local-option property tax breaks for urban agriculture under legislation introduced in the state House of Delegates.

Expert Analysis

  • How Attorneys Can Break Free From Career Enmeshment

    Author Photo

    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

    Author Photo

    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

    Author Photo

    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

    Author Photo

    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

    Author Photo

    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

    Author Photo

    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

    Author Photo

    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

    Author Photo

    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

    Author Photo

    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

    Author Photo

    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

    Author Photo

    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

    Author Photo

    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

    Author Photo

    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.