State & Local

  • February 11, 2026

    Ariz. Senate Panel Advances Alternative Fuel, EV Taxes

    Arizona would revoke the exemption and start to impose taxes on alternative vehicle fuels and electric vehicles under a bill recommended by a Senate committee. 

  • February 11, 2026

    Tax Group Of The Year: Sullivan & Cromwell

    Sullivan & Cromwell LLP's tax practice showed the depth of its experience this past year, advising on multijurisdictional tax litigations to playing a key role counseling RedBird Capital Partners in a deal that merged Paramount and Skydance, helping it earn a place among the 2025 Law360 Tax Groups of the Year.

  • February 11, 2026

    Hawaii House Panel OKs Cruise Ship Patron Tax

    Hawaii would impose a flat tax for each passenger of cruise ships docked in the state, in addition to an expanded transient accommodations tax that took effect in 2026, under a bill advanced by a state House panel.

  • February 11, 2026

    Neb. Changes Property Tax Hike Hearing Attendance Rules

    Nebraska changed who must attend public hearings for local governments that seek to raise property taxes beyond a statutorily defined limit under a bill signed by the governor.

  • February 11, 2026

    Hawaii Panel Passes Excise Tax On Vehicle Imports

    Hawaii would impose the state's general excise tax rate on the purchases of imported vehicles by rental car companies in the state under a bill passed by a state House panel. 

  • February 10, 2026

    Ill. Tax, Tip Swipe Fee Ban Survives Banks' Challenge

    An Illinois federal judge Tuesday cleared most of a landmark Illinois law banning swipe fees on tax and tip payments to take effect this summer, dealing a major blow to banking industry groups that sought to block the law altogether.

  • February 10, 2026

    The Tax Angle: DC Home Rule Override, GOP Messaging

    From a look at congressional efforts to overturn a Washington, D.C., law decoupling the district's tax code from the 2025 GOP budget law to Republicans' efforts to recast the budget law as more favorable to working families, here's a peek into a reporter's notebook on a few developing tax stories.

  • 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.

Expert Analysis

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    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

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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.

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