State & Local
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February 05, 2026
SD Lawmakers OK Updated Conformity With Federal Tax Code
South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously approved by state lawmakers and headed to the governor.
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February 05, 2026
Minn. Tax Dept. Clarifies Foreign Corporate Income Treatment
The test Minnesota uses to establish its jurisdiction to tax a foreign corporation is different from the one used by the IRS, the state Department of Revenue said.
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February 05, 2026
Colo. Bill Would OK Split Tax Rates For Land, Buildings
Colorado jurisdictions could tax structures and other improvements at lower rates than the land they are on under legislation introduced in the state House of Representatives aimed at providing incentives for development while discouraging land speculation.
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February 04, 2026
US House Votes To Overturn DC Tax Code Changes
A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. House of Representatives on Wednesday.
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February 04, 2026
Pa. Co.'s Housing Found Tax-Exempt Under New Charity Test
A clarification to Pennsylvania's charity exemption test by the state Supreme Court did not change the exempt status of properties owned by a group that offers low-income housing, the Pennsylvania Commonwealth Court ruled Wednesday.
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February 04, 2026
Ariz. Full Tax Conformity Bill Advances In House
Arizona would conform with tax changes from July's federal budget bill regarding tips, overtime and breaks for corporations under legislation advanced by a state House panel Wednesday.
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February 04, 2026
Minn. Tax Court Lowers Tax Value Of Recreational Lot
A vacant recreational lot in Minnesota should have its market value lowered because a mass appraisal conducted by the county was not reliable, the state Tax Court ruled.
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February 04, 2026
Minn. Court Denies Agricultural Tax Break For Property
A Minnesota property doesn't qualify for a lower property assessment under a Green Acres tax classification because only a small portion of the property was used for agricultural reasons, the state Tax Court ruled.
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February 04, 2026
Ore. Biz Groups Decry State Tax Nonconformity Plans
Oregon should not decouple from the bonus depreciation provision in federal budget legislation enacted last year, representatives of business interests told a Senate committee Wednesday, urging it to reject that portion of a proposed tax package.
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February 04, 2026
Ohio Senator Urges Decoupling From New Expensing Rules
Ohio should decouple from the federal tax code's restoration of immediate expensing for research and experimentation costs when the state enacts its federal conformity legislation this year, a Republican senator said Wednesday, arguing that the provision could benefit data centers already granted tax incentives.
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February 04, 2026
5 Takeaways From 5th Circ.'s Limited Partner Tax Decision
The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable takeaways that experts said may shed light on the potential fate of partnership taxation and compliance.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.