State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • February 12, 2026

    Minn. Receipts Top Forecast By $513M In January

    Minnesota's monthly receipts in January beat an estimate by $513 million, according to the state's Department of Management and Budget.

  • February 11, 2026

    Senate Joins House In Overturning DC Tax 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. Senate on Wednesday.

  • February 11, 2026

    Wash. 'Millionaires Tax' Bill Clears First Legislative Hurdle

    A lawmaking committee in Washington state has advanced an amended "millionaires tax" proposal, voting mostly along party lines to pass a bill that would levy a 9.9% income tax on earnings above $1 million.

  • February 11, 2026

    Ohio Justices Told Parking Garage Wrongly Denied Tax Break

    The Ohio Board of Tax Appeals erred when it ruled that a parking garage owned by a public authority but managed by a private entity wasn't eligible for a property tax exemption, an attorney for the authority told the state's high court Wednesday.

  • February 11, 2026

    NY Justice Inquires About Wayfair's Impact On PL 86-272 Rule

    A New York state appellate court justice asked Wednesday whether the U.S. Supreme Court's Wayfair decision, which involved sales tax responsibilities for out-of-state sellers, can support a New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes.

  • February 11, 2026

    NYC Mayor Calls For Tax On Wealthy During Budget Hearing

    New York City Mayor Zohran Mamdani urged lawmakers to raise taxes on the city's richest residents and most profitable corporations in his testimony before a joint session of the Legislature's tax committee Wednesday.

  • February 11, 2026

    Ariz. House OKs Fed. Conformity, Including Corp. Tax Breaks

    Arizona would conform with corporate tax and other changes in last year's federal budget bill, including its tax breaks for tips and overtime, under legislation approved Wednesday by the state House of Representatives.

  • February 11, 2026

    Calif. Will Allow Property Tax Break For Some Tribal Land

    Native American tribes in California can claim a property tax exemption for land conservation efforts under a bill signed by Democratic Gov. Gavin Newsom.

Expert Analysis

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

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