State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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    Maryland's new 3.5% excise tax on rental cars is unique among the states and should be repealed as proposed in a bill pending in the Maryland House, industry representatives and the bill's sponsor told a House committee Tuesday.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • February 09, 2026

    Ore. Proposal To Move Vote On $4.3B Transit Tax Draws Fire

    Changing the date of a referendum on most of Oregon's $4.3 billion transportation funding plan would thwart the will of residents who have loudly called for that vote, a lineup of witnesses told a special legislative panel Monday.

  • February 09, 2026

    SD Legislature OKs Bank Tax Bad-Debt Modification Repeal

    South Dakota would require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was passed by the Legislature.

  • February 09, 2026

    Ore. Senate Panel OKs Tax Plan With Depreciation Decoupling

    Oregon would decouple from the federal first-year depreciation of certain business property under a tax package advanced by a Senate panel over the objections of business groups and committee Republicans.

  • February 09, 2026

    Utah Lawmakers OK Elimination Of Tax Credit Review Rule

    Utah would eliminate a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill approved by state lawmakers and headed to the governor.

  • February 09, 2026

    Mont. Revenues Through Jan. Beat Last Year by $34M

    Montana's general fund revenue collection from July through January was $34 million higher than during the same period last fiscal year, according to the state Department of Revenue.

  • February 09, 2026

    Kan. Bill Would Require Voter OK For Property Tax Increases

    Kansas would require property tax increases to get voter approval before taking effect under a bill introduced in the state House of Representatives. 

  • February 09, 2026

    Ala. Revenue Through Jan. Up $107M From Previous Year

    Alabama's general fund revenue from October through January was $107 million higher than last year, according to the state Department of Revenue.

  • February 09, 2026

    Neb. Lawmakers OK Rule Changes For Property Tax Hearings

    Nebraska would change who is required to attend public hearings on proposed property tax increases under a bill unanimously approved by state lawmakers and presented to the governor.

  • February 06, 2026

    Mich. Panel Presses Energy Co. In $8M Tax Sourcing Fight

    Michigan Court of Appeals judges sounded inclined Friday to uphold a state tax tribunal decision that denied an energy wholesale company's $8 million income tax refund claim when ruling that electricity sales were sourced to where the electricity entered Michigan's grid and not to out-of-state consumers' locations.

  • February 06, 2026

    State & Local Tax Takeaways From January

    State legislatures were in full swing in January, and from Alaska's governor proposing an overhaul of the state's tax regime to the Washington governor backing a tax on millionaires, it was an intense month for state and local tax issues.

  • February 06, 2026

    Colo. Board Advances $3.6B High-Earner Tax Initiatives

    Colorado would replace its flat income tax rate with a graduated system, giving a tax hike to high earners and cuts to most others in a plan that could raise up to $3.6 billion annually, under different proposed voter initiatives advanced by a state board.

  • February 06, 2026

    Md. Bill Would Decouple From Depreciation Deduction

    Maryland would not adopt the federal depreciation deduction change made in the recent federal revenue package under a bill introduced in the state House of Delegates. 

Expert Analysis

  • Law School's Missed Lessons: Communicating With Clients

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

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