State & Local

  • February 04, 2026

    Tax Group Of The Year: Davis Polk

    Davis Polk & Wardwell LLP scored a significant victory for Exxon Mobil in litigation concerning the tax treatment of a major partnership with Qatar and oversaw several other complex, high-stakes transactions, earning it recognition as a 2025 Law360 Tax Practice Group of the Year.

  • February 04, 2026

    Hawaii House Panel OKs Change In Calculation Of Liquor Tax

    Hawaii would apply its liquor tax by alcohol volume instead of an amount per gallon dependent on the type of liquor under a bill passed by the House committee. 

  • February 04, 2026

    Ala. Tax Dept. Floats Regs For Raised Biz Property Exemption

    Alabama's Department of Revenue proposed amended regulations to implement the state's increased tax exemption for business' tangible personal property.

  • February 03, 2026

    NY Asks Appeals Court To Nix Paychex Challenge To Tax Regs

    A New York state appellate court should affirm a lower court's decision that said Paychex failed to exhaust its administrative remedies before challenging apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, the state tax agency said.

  • February 03, 2026

    Wash. Justices Won't Hear Medline's $2.4M Refund Request

    Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.

  • February 03, 2026

    Md. Bill Would Replace Biotech Tax Credit With Grants

    Maryland legislation to convert a biotechnology tax credit into a grant program would simplify access to the incentive for investors in that sector, the bill's sponsor told a state Senate panel Tuesday.

  • February 03, 2026

    MTC Panel Advances Updates To Airline Income Sourcing Reg

    A Multistate Tax Commission committee advanced updates to a sourcing regulation for airlines Tuesday that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.

  • February 03, 2026

    IRS Floats Clean Fuel Credit Rules With Foreign Restrictions

    The Internal Revenue Service released long-awaited proposed regulations Tuesday clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by Republicans' 2025 budget law, including new foreign restrictions on business owners and feedstock sources.

  • February 03, 2026

    La. Museum Hotel Can't Get Full Tax Break, Panel Says

    The Louisiana tax board incorrectly found that a hotel operated by a nonprofit World War II museum was totally exempt from property taxes, a state appeals court ruled, saying only a portion of its use is for tax-exempt purposes.

  • February 03, 2026

    Pa. Gov.'s Budget Seeks To Tax Cannabis, Skill Games

    Pennsylvania would impose a tax on skill games and legalize and tax adult-use cannabis under the budget proposal delivered by Democratic Gov. Josh Shapiro on Tuesday. 

  • February 03, 2026

    Pa. Hotel's Complimentary Rooms Aren't Taxable, Panel Says

    A Pennsylvania company operating the Mohegan Sun casino in the Poconos does not owe $1.4 million in room rental tax that the county assessed on complimentary rooms during a two-year period, the Commonwealth Court ruled Tuesday. 

  • February 03, 2026

    Kansas House Intros Property Tax Relief Resolutions

    Kansas would put three measures out to voters that would create property tax relief if passed by the Legislature. 

  • February 03, 2026

    Md. Lawmaker Pitches Urban Agriculture Property Tax Credit

    Maryland would allow more properties to qualify for local-option tax breaks for urban agriculture under legislation pitched to a state House of Delegates panel Tuesday.

  • February 03, 2026

    Texas Revenue Rises By $48M Through January

    Texas' net general revenue collection from September through January was $48 million higher than in the same period last fiscal year, according to the state comptroller's office.

  • February 03, 2026

    W.Va. Revenues Through January Beat Forecast By $109M

    West Virginia's general fund revenue collection from July through January beat expectations by $109 million, according to the state Budget Office.

  • February 03, 2026

    Colo. Senate Votes To Expand Farm Tax Classification

    Colorado would loosen its definitions of farms and ranches to enable more agricultural producers to qualify for property tax advantages under legislation passed Tuesday by the state's Senate.

  • February 03, 2026

    Ala. Tax Agency OKs Regs For More Assessment Appeal Time

    Alabama taxpayers have twice the amount of time they previously had to appeal assessments to the state's tax tribunal or a county circuit court, according to amended regulations adopted by the state Department of Revenue.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Law School's Missed Lessons: Educating Your Community

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    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.

  • Strategies For Merchants As Payment Processing Costs Rise

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    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.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    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.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    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.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    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.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    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.

  • A Remarkable Scheme Undressed: SALT In Review

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    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.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

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