State & Local
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January 30, 2026
Fla. Net Revenue Through Dec. Beats Estimates By $480M
Florida's net revenue from July through December was $480 million better than expected, according to the state Office of Economic and Demographic Research.
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January 30, 2026
Mich. Revenues Through Dec. Climb $88M From Last Year
Michigan's general fund revenue collection from October through December outpaced the same period last year by $88 million, according to the state Budget Office in a report released Friday.
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January 30, 2026
Prosecutors Can't Revive RICO Case Against NJ Powerbroker
The New Jersey Appellate Division on Friday rejected a bid from state prosecutors to revive the criminal racketeering case against South Jersey powerbroker George Norcross and several others, finding that the allegations either did not amount to crimes or were brought too late.
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January 30, 2026
NY Lawmakers OK E-Signatures For Tax Docs, Taxpayer Reps
New York would direct its tax commissioner to establish procedures for the use of electronic signatures and allow taxpayers' authorized representatives to electronically sign tax-related documents under a bill approved by state lawmakers and headed to Gov. Kathy Hochul.
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January 29, 2026
MTC Group Unveils Draft For Partnership Tax Sourcing
The Multistate Tax Commission group working on state taxation of partnerships released a first draft Thursday of a model statute for sourcing partnership income that states could eventually copy.
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January 29, 2026
Ore. Anti-Tax Ballot Measures Advance With Draft Titles
Four proposed Oregon voter initiatives aimed at lessening taxes took a step closer to the November ballot with the filing of draft ballot titles by the state's attorney general.
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January 29, 2026
Md. Tech Groups Praise Cybersecurity Tax Credit Plan
Expanding eligibility for Maryland's cybersecurity tax credit would help more customers use tools from companies in the state to protect their data and information systems, industry representatives and the state's Commerce Department director told legislators Thursday.
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January 29, 2026
Wash. Panel Sides With Card Processor In Biz Tax Dispute
A Washington appeals panel ruled Thursday that the state Department of Revenue owed a card payment processor a refund, as the agency wrongly included fees charged by issuing banks in the processor's gross income calculation.
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January 29, 2026
Mich. Offers Penalty, Interest Relief Due To Biz Tax Changes
Michigan will offer penalty and interest waivers for underpayments of certain estimated quarterly corporate income tax payments due to recent changes to the state's conformity to the federal tax code, the state Department of Treasury said.
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January 29, 2026
Ind. Senate OKs Tax Deduction For Financial Transaction Theft
Indiana would create an income tax deduction for those who are the victim of financial fraud as part of a bill passed by the state Senate.
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January 29, 2026
Ariz. Bill Seeks Taxes On Alternative Fuels, EV Use
Arizona would impose taxes on alternative vehicle fuels and electric vehicles under legislation introduced in the state Senate, an effort pitched as creating parity in the tax payments by owners of different kinds of vehicles.
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January 29, 2026
SC Gov. Backs Ending State's Income Tax
South Carolina's Republican governor urged lawmakers to continue to cut the state's personal income tax rate and said he would sign legislation to eliminate the tax if such a measure were passed.
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January 29, 2026
Ind. Lawmakers OK Updating Conformity With Fed. Tax Code
Indiana would amend the definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation unanimously approved by state lawmakers.
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January 29, 2026
Maine Revenues Through December Up $9M From Estimate
Maine's general fund revenue collection from July through December beat forecasts by $9 million, according to the state Department of Administrative and Financial Services.
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January 29, 2026
NYC Law Firm Loses Protest Of Tax Bill Based On City Work
A New York City law firm didn't prove that it conducted business outside the city that would lower its unincorporated business tax liabilities, an administrative law judge for the city's Tax Appeals Tribunal ruled.
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January 29, 2026
Ore. Data Center Enterprise Zone Tax Break Denied By Court
An Oregon data center owner seeking an enterprise zone credit failed to file a required claim for the second of two phases of construction, the Oregon Tax Court said, rejecting the owner's arguments that the claim it filed should have been enough.
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January 29, 2026
Utah House Bill Would Require Tax Hike Notice, Set Limits
Utah would require taxing entities to provide notice of their intent to levy a property tax rate above a statutorily defined base rate and impose limits on property tax increases under a bill introduced in the state House of Representatives.
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January 28, 2026
Mo. Biz Groups Seek Exemptions In Income, Sales Tax Plan
Missouri business representatives voiced concern Wednesday that a proposed constitutional amendment to phase out the personal income tax in exchange for a broader sales tax base doesn't include any exemptions for services that industries offer.
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January 28, 2026
Cantor Fitzgerald Loses $7.8M NY Tax Case Over Subsidiaries
Cantor Fitzgerald owes $7.77 million in New York City unincorporated business tax revenue because the company incorrectly aggregated the business activities of non-city subsidiaries that brought down its tax bills, a city administrative law judge said in a determination.
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January 28, 2026
Alaska Gov. Proposes State Sales Tax, Scrapping Corp. Tax
Alaska's governor has proposed eliminating corporate income tax and imposing a temporary state sales tax as the state faces a budget deficit, which the state's budget director projected at $1.5 billion for fiscal 2027 Wednesday.
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January 28, 2026
Md. House Bill Would End Data Center Tax Breaks
Maryland would end its sales and use and property tax breaks for data centers under legislation introduced Wednesday in the state House of Delegates.
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January 28, 2026
Iowa Allows Combined Franchise Tax Filing With Subsidiaries
Financial institutions subject to Iowa's franchise tax that have investment subsidiaries may elect to file combined returns with their subsidiaries, the state Department of Revenue said in adopted regulations.
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January 28, 2026
Tax Group Of The Year: Skadden
Skadden Arps Slate Meagher & Flom LLP's tax practice guided several major cases and deals this past year, including representing drugmaker Amgen Inc. in one of the largest transfer pricing cases litigated last year, earning the firm a spot among the 2025 Law360 Tax Groups of the Year.
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January 28, 2026
Mass. Gov. Calls For No New Taxes In $63B Budget Plan
Massachusetts Gov. Maura Healey proposed on Wednesday a $62.8 billion budget and spending plan for fiscal year 2027, an increase of 1.1% over the estimated total spending for fiscal year 2026, with no new taxes or fees.
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January 28, 2026
Md. Bill Aims To Clarify Foreign Income Exclusion From Tax
Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under legislation introduced in the Senate, the bill's sponsor told a budget panel Wednesday.
Expert Analysis
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.