State & Local
-
February 18, 2026
Advanced Manufacturing Tax Breaks Pitched To Ore. Panel
Legislation to expand Oregon tax incentives for semiconductor makers and other advanced technology businesses would help revitalize the state's manufacturing sector, supporters of the bill told a Senate panel Wednesday, as some agricultural interests and others opposed the measure.
-
February 18, 2026
Colo. Bill Proposes Decoupling From Corp. Tax Breaks
Colorado would decouple from corporate tax deductions allowed at the federal level after the passage of last summer's budget law under a bill presented to the state's General Assembly.
-
February 18, 2026
Tax Group Of The Year: Eversheds Sutherland
Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.
-
February 18, 2026
Colo. Bill Would End Software Sales Tax Exemption
Colorado would no longer exempt downloaded software sales from the state's sales and use tax under a bill introduced in the state General Assembly.
-
February 18, 2026
NJ Gov.'s Transition Panel Floats Tax Amnesty Programs
New Jersey Gov. Mikie Sherrill should consider offering a tax amnesty program and increasing the state tax agency's enforcement capacity, a transition advisory panel recommended Wednesday.
-
February 18, 2026
Ore. Senate Panel OKs Estate Tax Threshold Boost
Oregon would boost its estate tax threshold from $1 million to $2.5 million, with a higher top tax rate, under legislation approved Wednesday by a state Senate committee.
-
February 18, 2026
SD Repeals Bad-Debt Modifications For Bank Franchise Tax
South Dakota will require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was signed by the governor.
-
February 18, 2026
Colo. House Bill Would Limit High-Earner Tax Break
Colorado would end deductions for some corporate executive salaries and limit the period that businesses could carry forward net operating losses under a bill introduced in the state House of Representatives.
-
February 18, 2026
Hawaii Committees Advance Combined Reporting Bill
Hawaii would mandate worldwide combined reporting under a bill recommended to be passed by two Senate committees.
-
February 18, 2026
SD Updates Fed. Conformity For Property, Bank, Sales Taxes
South Dakota updated its conformity with the Internal Revenue Code for various property tax, bank franchise tax and sales tax statutes under a bill signed by the governor.
-
February 18, 2026
Hawaii Panel Advances Net Capital Gain Tax Increase
Hawaii would increase its tax on net capital gains under a bill referred by a committee in the state House of Representatives.
-
February 18, 2026
NJ Tax Revenue Through Jan. $969M Higher Than Last Year
New Jersey's revenues from July through January were $969 million ahead of last year, according to the state Division of Taxation.
-
February 17, 2026
Wash. Governor Demands Changes To Millionaires' Tax Bill
A proposal for a nearly 10% tax on income above $1 million that has passed the Washington state Senate is a good start, but it needs significant changes before it gets his signature, Democratic Gov. Bob Ferguson said Tuesday.
-
February 17, 2026
Head of DC's Tax Agency Named MTC Executive Director
The Multistate Tax Commission named a deputy chief financial officer for Washington, D.C., as the group's next executive director Tuesday.
-
February 17, 2026
County's Tourism Tax Use Was Reasonable, NC Justices Told
Counsel for a coastal North Carolina county told the state's Supreme Court justices Tuesday that commissioners' decision to spend occupancy tax dollars on public safety and infrastructure wasn't arbitrary and capricious, while opining that buying carnival equipment for their own pleasure might be.
-
February 17, 2026
NYC's Mamdani Pitches Property Tax Hike As Backup Plan
New York City would hike property taxes by $3.7 billion to help close a $5.4 billion budget gap if state lawmakers don't permit the city to raise income taxes under a preliminary budget plan that Mayor Zohran Mamdani unveiled Tuesday.
-
February 17, 2026
Minn. Justices Urged To Uphold Hilton Valuation Cuts
A county assessor overvalued a Minneapolis Hilton hotel and convention center, the property owner told Minnesota's justices, urging the high court to uphold the state tax court's proper valuation.
-
February 17, 2026
NYC Dept. Rules Co-Op Sales Get Lower Transfer Tax Rate
An owner's sale of shares of two New York City apartment units in the same building to the same purchaser are treated as sales of individual cooperative units that are subject to a reduced transfer tax rate, the city's Department of Finance said in a letter ruling.
-
February 17, 2026
Energy Co. Loses $8M Refund Appeal In Mich. Sourcing Fight
An energy company's wholesale sales were correctly sourced to Michigan, a state appeals court affirmed Tuesday, denying the company's request for an $8 million income tax refund.
-
February 17, 2026
NY Tax Collections Through Jan. Up $6.84B From Last Year
New York's tax collections from April through January outpaced the same period last year by $6.84 billion, according to the state Department of Taxation and Finance.
-
February 17, 2026
Minn. House Bill Seeks Task Force On Property Tax Increases
Minnesota would establish a task force to investigate the causes of property tax increases and improve local government transparency under legislation introduced Tuesday in the state House.
-
February 17, 2026
Va. General Revenue Collection Through January Up $1.18B
Virginia's general fund revenue from July through January beat collections made during the same period last year by $1.18 billion.
-
February 17, 2026
Ill. Revenue Through Jan. Beats Budget Forecast By $206M
Illinois' general fund revenue collection from July through January was $206 million more than estimated, according to the Governor's Office of Management and Budget.
-
February 17, 2026
Ore. Proposed Ballot Measure Seeks Tax On 'Very Rich'
Oregon would impose a 2% tax on assets of wealthy taxpayers under a measure proposed for the November ballot with a draft title released by the state elections division and now open for public comment.
-
February 17, 2026
NY To Establish E-Signature Procedures For Tax Docs
New York state's Department of Taxation and Finance is to develop procedures for the use of electronic signatures on documents submitted to the department under a bill signed by Gov. Kathy Hochul.
Expert Analysis
-
8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
-
Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
-
Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
-
Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
-
Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
-
Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
-
9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
-
One Singular, Sensible Rate: SALT In Review
From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
How AI May Reshape The Future Of Adjudication
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.
-
When Legal Advocacy Crosses The Line Into Incivility
As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.
-
Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
-
Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
-
Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.