State & Local
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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.
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February 17, 2026
AG Ends Pursuit Of RICO Case Against NJ Power Broker
The New Jersey Attorney General's Office said Tuesday that it will not take its criminal racketeering case against South Jersey power broker George E. Norcross III to the state high court, effectively ending its prosecution of him and his associates.
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February 13, 2026
Colo. High-Earner Tax Ballot Plans Appealed To Justices
Opponents of proposed ballot measures to replace Colorado's flat tax with a graduated system that includes higher rates for high earners called on the state's top court to block the measures, arguing that they violate the single-subject requirement for ballot initiatives.
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February 13, 2026
Wis. Justices Pass On Review Of Travel Co.'s PL 86-272 Claim
The Wisconsin Supreme Court declined to hear a Florida-based travel company's appeal of a ruling that said the company's provision of travel services that agents sold through an online portal exceeded P.L. 86-272's protections against state income taxes.
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February 13, 2026
Ore. Panel OKs Moving $4.3B Transportation Tax Vote To May
Oregon would hold a vote in May on a referendum for most of a $4.3 billion transportation funding package instead of November under legislation backed by Democrats and advanced by a special legislative panel.
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February 13, 2026
Ga. Senate Advances GOP's $3B Income Tax Cut
The Georgia Senate advanced a $3 billion proposal Thursday that would slash the state's income tax rate and eliminate it entirely for individuals making up to $50,000 per year, a measure some Republicans envision as the first step toward abolishing the state levy entirely.
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February 13, 2026
NC High Court Snapshot: County Tax Tiff, Earth Fare Pay Fight
North Carolina's highest court kicks off its first week of arguments in 2026 with a look at how a coastal county is spending its occupancy tax dollars on public safety, and whether those allocations flout a state law mandating the funds be put toward tourism.
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February 13, 2026
Hawaii House Panel Advances Digital Advertising Tax
Hawaii would impose its corporate income tax rate on the revenue that social media platforms generate from digital advertising under a bill passed by a House committee.
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February 13, 2026
Fuel Credit Regs Clear Clouds Over Middleman Sales
The U.S. Treasury Department's move to allow domestic clean fuel producers selling to intermediaries to qualify for the production tax credit under newly released proposed rules recognizes the industry's commercial realities and clears up uncertainty that had been hindering the market, practitioners said.
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February 13, 2026
Taxation With Representation: Homburger, Lenz & Staehelin
In this week's Taxation With Representation, offshore drilling contractor Transocean Ltd. acquires rival Valaris Ltd., historic British fund manager Schroders agrees to a cash takeover by U.S. asset manager Nuveen, and a consortium that includes U.S. private equity firm Advent International LP and FedEx Corp. buy Polish parcel locker company InPost.
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February 13, 2026
Ariz. Gov. Vetoes GOP Federal Tax Conformity Plan
Arizona Gov. Katie Hobbs vetoed Republican-backed legislation to conform the state with federal tax changes enacted last year, including changes on corporate tax deductions, tips and overtime.
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February 13, 2026
Md. Bill Seeks $1M Angel Investor Tax Credit For Small Tech
Maryland would allow a credit worth up to $1 million for angel investors in small technology companies under legislation introduced in the General Assembly.
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February 13, 2026
Kan. Bill Seeks Severance Tax Exemption For New Wells
Kansas would provide a severance tax exemption for new oil and gas wells under a bill introduced in the state's House of Representatives.
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February 13, 2026
Hawaii Panel Advances Tax On Sport Betting Licenses
Hawaii would impose its general excise tax on sports betting operator's licenses under a bill passed by a state House of Representatives committee.
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February 12, 2026
Md. Panel Told Data Center Tax Break Too Costly
Maryland should pass proposed legislation to repeal the state's tax break for data centers, the bill's sponsor told a House of Delegates committee Thursday, saying the incentive threatens to be more costly than anticipated.
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February 12, 2026
Tuscaloosa, Others Give Up Ala. Remote Seller Tax Challenge
Alabama cities that were challenging the state's optional flat sales tax system for remote sellers have voluntarily dropped their suit in the hopes that the state Legislature will offer a solution.
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February 12, 2026
Idaho Conforms To Fed. Tax Changes, With Some Exceptions
Idaho conformed to recently enacted federal tax changes with exceptions for bonus depreciation and certain research and experimentation costs under a bill signed by the governor.
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February 12, 2026
Oregon Tax Court Dismisses Resident's Refund Case
An Oregon resident challenging the constitutionality of Portland's income tax must exhaust his administrative remedies before making his case in the state tax court, the regular division of the court ruled.
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February 12, 2026
Mass. Panel Hears Mixed Views On Delaying Tax Conformity
Massachusetts would delay conformity with federal corporate tax breaks under a bill proposed by Gov. Maura Healey and pitched to a legislative panel Thursday as a balanced approach to the changes, but labor leaders and others pushed back on adopting the tax breaks at all.
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February 12, 2026
Del. Enables County To Review, Revise Property Assessments
Delaware authorized its most populous county to review and revise property reassessments for tax purposes to remedy potential errors under a bill that became law without the governor's signature.
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February 12, 2026
Md. Tax On Big Social Media Cos. Pitched To House Tax Panel
Maryland would tax large social media companies and dedicate funds to mental health services for children and teens under a bill introduced in the House of Delegates on Thursday.
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February 12, 2026
Michigan Governor Reappoints Tax Tribunal Judges
Two Michigan Tax Tribunal judges have been reappointed by Democratic Gov. Gretchen Whitmer and will serve another four-year term on the court, according to a news release.
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February 12, 2026
Ga. General Fund Receipts Up $346M Through January
Georgia's general fund receipts from July through January exceeded the total from the same period last year by $346 million, according to the state Department of Revenue.
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February 12, 2026
Calif. Revenue Through Jan. Up $6.87B From Forecast
California's general fund revenue collection from July through January outpaced estimates by $6.87 billion, according to the state controller's office.
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February 12, 2026
Ore. Panel OKs Tax Compliance Process For State Contractors
Oregon would require certain state contractors to demonstrate compliance with tax laws under legislation advanced by a House panel.
Expert Analysis
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.