State & Local

  • January 23, 2026

    Fla. House Panel Advances Property Tax Phaseout

    Florida would phase out property taxes other than school taxes for residential homesteads if voters approve a ballot measure under a joint resolution advanced Friday by a state House committee.

  • January 23, 2026

    Mass. Staffing Co. Denied Tax Deduction For Cash Wages

    A Massachusetts staffing company was rightly disallowed a $1 million deduction in tax year 2015 it claimed for subcontractors it paid in cash, the state tax appeals board said in a decision released Friday.

  • January 23, 2026

    Hawaii House Bill Would Legalize, Tax Cannabis

    Hawaii would allow adult-use cannabis sales in the state and tax the sales under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Hawaii House Republicans Propose Ending Income Tax

    Hawaii would eliminate its individual income tax under a bill introduced by Republicans in the state House of Representatives. 

  • January 23, 2026

    Ore. Dems Seek Early Vote On $4B Transportation Tax Hike

    Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.

  • January 23, 2026

    Hawaii House Bill Would Create Tax On High Earners

    Hawaii would charge a surtax on income over $1 million for joint filers and income over $500,000 for individuals under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Taxation With Representation: Vinge, A&O Shearman, Cassels

    In this week's Taxation With Representation, Swedish private equity company EQT buys U.K. secondaries firm Coller Capital, biopharmaceutical giant GSK PLC acquires Rapt Therapeutics Inc., and fusion energy company General Fusion announces plans to go public by merging with special purpose acquisition company Spring Valley Acquisition Corp. III.

  • January 23, 2026

    Senate To Take Up Spending Bills With $11.2B IRS Funding

    The U.S. Senate is poised to take up bills next week that would provide the IRS with an $11.2 billion budget — a 9% annual cut — and cut $11.7 billion from the IRS spending boost included in the Inflation Reduction Act.

  • January 23, 2026

    Ariz. Bill Would Nix Property Tax Break For New Renewables

    Arizona would apply property taxes to the full depreciated value of renewable energy equipment placed into service before next year, replacing the current 20% valuation applied to such equipment, under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Hawaii House Bill Would End Tax On Groceries

    Hawaii would retroactively eliminate its excise tax on groceries under a bill introduced in the state House of Representatives.

  • January 22, 2026

    NC Court Backs Asphalt Co. In $2.6M Tax Dispute

    A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state business court affirmed, canceling a $2.6 million bill.

  • January 22, 2026

    NJ Offers $300M In Sports And Entertainment Tax Credits

    Developers of sports and entertainment projects in New Jersey can claim up to $300 million in tax credits as part of a package of $2.5 billion in economic development credits signed by former Gov. Phil Murphy on his last day in office.

  • January 22, 2026

    NJ Allows Expanded Info Disclosure For Employer Payroll Tax

    New Jersey expanded the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill signed by now-former Gov. Phil Murphy in one of his last acts in office.

  • January 22, 2026

    RI Revenue Through December Up $28M From Estimate

    Rhode Island's general fund revenue from July through December outperformed an estimate by $28 million, according to the state Department of Revenue.

  • January 22, 2026

    Ariz. Dept. Says Lawmakers' Tax Proposals Could Affect Filing

    If the Arizona Legislature does not pass a bill that is consistent with an executive order issued in November, then state taxpayers may need to amend their taxes, the state Department of Revenue announced Thursday. 

  • January 22, 2026

    Digital Services Taxes May Give Leverage In US Trade Deals

    As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them. 

  • January 22, 2026

    Biz Groups Resist Md. Commercial Property Tax Plan

    Maryland would allow counties to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education under legislation pitched to a Senate panel and opposed by business groups.

  • January 22, 2026

    NC Revenue Collection Through Dec. Up $509M

    North Carolina's revenue collected from July through December was $509 million higher than the same period last year, according to the state controller in a report released Thursday.

  • January 22, 2026

    Md. Gov. Puts Forward $71B Budget With No New Taxes

    Maryland would not levy any new taxes or fees under a $71 billion budget proposed by its governor for fiscal year 2027.

  • January 22, 2026

    Utah Bills Would Cut Corporate, Individual Income Tax Rates

    Utah would lower its corporate and individual income tax rates and its corporate franchise tax rate under bills introduced in the state House of Representatives and Senate.

  • January 22, 2026

    Maryland Bill Would Let Tax Dept. Seek Info On Exempt Cos.

    Maryland tax officials would be allowed to seek additional information from businesses that report personal property below the $20,000 threshold for taxation under legislation pitched by a state assessment official to a legislative panel.

  • January 21, 2026

    Alaska House Bill Would Limit Property Value Increases

    Alaska would cap the amount by which a local assessor could increase the assessed value of real property from its previous assessment under a bill introduced in the state House of Representatives.

  • January 21, 2026

    Md. Bill Would Specify Property Site For Inheritance Tax

    Maryland would establish the location of intangible personal property for state inheritance tax purposes and repeal an exemption for the receipt of a nonresident dead person's property under a bill introduced in the state Senate.

  • January 21, 2026

    Utah Bill Seeks Property Tax Break Boost Via Referendum

    Utah would increase a property tax exemption for residential property contingent on passage of a proposed amendment to the state constitution under a bill introduced in the state House of Representatives.

  • January 21, 2026

    NM Gov. Calls For End To Tax On Healthcare Services

    New Mexico would exempt healthcare services in the state from its gross receipts tax and create tax credits for new technology under a plan proposed by the governor. 

Expert Analysis

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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