State & Local

  • March 05, 2026

    Colo. High-Earner Tax Plans Unlawful, State Justices Told

    Proposed Colorado ballot measures that would hike taxes on high earners by creating a graduated income tax and dedicate the increased revenue to specific purposes violate the state constitution, opponents told the Colorado Supreme Court, urging it to reject the $2 billion plans.

  • March 05, 2026

    Fla. House OKs Corp. Tax Decoupling, Other Tax Changes

    Florida would decouple from many of the corporate income tax changes made in the 2025 federal budget bill, create new statewide tax exemptions and make other modifications under an omnibus bill passed Thursday by the state House.

  • March 05, 2026

    Md. House Bill Seeks One-Time Surtax On Billionaires

    Maryland would impose a one-time surtax on billionaires, with graduated rates ranging from 3% to 6% on wealth beyond $1 billion, under legislation pitched to a state House of Delegates panel Thursday.

  • March 05, 2026

    Two Dozen States Sue Trump To Halt New Global Tariffs

    A coalition of 24 states sued President Donald Trump's administration Thursday in the U.S. Court of International Trade to block global tariffs that the White House imposed shortly after the U.S. Supreme Court struck down an earlier round of tariffs.

  • March 05, 2026

    Minn. Court Barely Changes $108M Office Building Valuation

    A Minnesota office building was slightly overvalued, the state tax court ruled, agreeing in part with the property owners' income approach and finding that the building's free market value was $108 million.

  • March 05, 2026

    SD Adds Remote Seller References For Tax Pacts With Tribes

    South Dakota modified parts of the state's law governing tax collection agreements with Native American tribes to incorporate provisions that impose tax on remote sellers and marketplace providers under a bill signed by the governor.

  • March 05, 2026

    Texas Revenues Through Feb. Beat Last Year By $127M

    Texas' general fund revenue collection from September through February was $127 million higher than the same period last year, according to the state comptroller.

  • March 05, 2026

    Miss. Revenues Through February Exceed Estimate By $99M

    Mississippi's general fund revenue collection from July through February outpaced estimates by $99 million, according to the state Department of Revenue.

  • March 05, 2026

    Ore. Lawmakers Approve $1M Tax Break For New Banks

    Banks starting business in Oregon would be eligible for tax credits worth up to $1 million over four years under legislation passed by lawmakers and heading to the governor.

  • March 05, 2026

    W.Va. Revenue Through Feb. Tops Forecast By $159M

    West Virginia's general revenue collection from July through February beat an estimate by $159 million, according to the state Department of Revenue.

  • March 05, 2026

    Minn. Panel OKs Extending SALT Cap Workaround For PTEs

    Minnesota would extend its workaround for pass-through entities of the federal cap on deductions for state and local tax payments under legislation recommended for passage Thursday by the Senate Taxes Committee.

  • March 05, 2026

    Ore. Lawmakers Pass Lodging Tax Hike

    Oregon would raise its lodging tax rate and put the new revenue toward natural resource programs, including a compensation fund for losses caused by wolves, under legislation approved by lawmakers.

  • March 05, 2026

    Ore. Lawmakers OK Clarification Of Tax Court Representation

    Oregon would clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under legislation passed by lawmakers and headed to the governor.

  • March 04, 2026

    IRS Chief Says '26 Tax Filing Season Running Smoothly

    The 2026 tax filing season is progressing smoothly, with about 55 million returns already submitted and taxpayers receiving refunds averaging $775 higher than last year, the Internal Revenue Service said Wednesday.

  • March 04, 2026

    Wis. Regs Clarify Tax Exemption For Commercial Loan Income

    Wisconsin clarified an income tax exemption that financial institutions may claim for income derived from qualifying commercial loans under a regulatory order filed by the state Department of Revenue.

  • March 04, 2026

    Ohio Lawmakers OK Updating Conformity To Fed. Tax Code

    Ohio would immediately update its conformity to the federal tax code under a bill given final passage Wednesday by the state Senate that would largely follow federal tax breaks enacted last year.

  • March 04, 2026

    Ariz. Justices OK Manufacturing Tax Break For Launderer

    An Arizona company that rents and launders textiles for the healthcare industry qualifies as a manufacturing or processing operation for purposes of a use tax exemption, the state Supreme Court ruled, reversing a lower court.

  • March 04, 2026

    Mo. Appeals Court Throws Out QuikTrip's Protest Of City Tax

    Convenience store chain QuikTrip's challenge to a Missouri city's $2 million tourism tax assessment belongs in an administrative proceeding rather than in court despite raising constitutional questions, a state appeals court ruled.

  • March 04, 2026

    Indiana Expands Child Care Tax Credit Eligibility

    Indiana expanded its child care income tax credit to more employers and increased the number of employees a company must have to claim the credit under a bill approved by the governor. 

  • March 04, 2026

    Ga. Property Tax Overhaul Fails To Gain House Super Majority

    A proposed Georgia constitutional amendment for placement on the November ballot that would have reduced property tax rates over time failed to get the 120 votes necessary to pass the state House of Representatives. 

  • March 04, 2026

    Ariz. Lawmakers OK Required Rounding After Tax Calculation

    Arizona would require rounding cash transactions to the nearest five cents if pennies aren't available and would apply the requirement after the calculation of taxes under a bill approved by state lawmakers and headed to Gov. Katie Hobbs.

  • March 04, 2026

    Minn. Bill Would OK Tribal Sports Betting With 22% Tax

    Minnesota would authorize and regulate mobile sports betting operations by the 11 recognized Native American tribes in the state, subject to a 22% tax on wagers, under legislation introduced in the state Senate.

  • March 04, 2026

    Mo. House Panel Advances Income Tax Phaseout Plan

    A proposed constitutional amendment that would phase out Missouri's personal income tax in exchange for a broader sales tax base moved a step closer to going before voters Wednesday when a state House committee advanced the measure.

  • March 04, 2026

    Wis. Revenue Collection Through Jan. Up $677M

    Wisconsin's revenue collection from July through January outpaced the same period last year by $677 million, according to the Department of Revenue.

  • March 04, 2026

    Fla. Net Revenue Through Jan. Misses Estimate By $17M

    Florida's net general revenue collection from July through January underperformed an estimate by $17 million, according to the state Office of Economic and Demographic Research.

Expert Analysis

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • A Wealth Of Wrong Steps: SALT In Review

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    From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • 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.

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