State & Local

  • 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.

  • February 11, 2026

    Whitmer Calls For Digital Ad Tax In Mich. Budget Proposal

    Michigan would impose a digital advertising excise tax and implement other tax increases to fund the state's Medicaid program following federal funding cuts under Democratic Gov. Gretchen Whitmer's budget proposal released Wednesday.

  • 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.

Expert Analysis

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    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.

  • Litigation Inspiration: Reframing Document Review

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    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.

  • California Supreme Court's Year In Review

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    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.

  • Meeting A New Tax Across The River: SALT In Review

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    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.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    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.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    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.

  • States, Taxes And Scorecards: SALT In Review

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    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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