State & Local

  • February 19, 2026

    RI General Revenue Through Jan. Beat Estimates By $14.2M

    Rhode Island's general fund revenue collection from July through January exceeded forecasts by $14.23 million, according to the state Department of Revenue.

  • February 18, 2026

    Ohio House Puts Federal Tax Conformity Bill In Limbo

    An Ohio bill that would update the state's conformity to the federal tax code hit a snag Wednesday after the state House passed the legislation, but Democrats succeeded in stripping a provision that could have put the bill into effect before Tax Day.

  • February 18, 2026

    Illinois' Pritzker Proposes Social Media Tax To Fund Education

    Illinois Gov. JB Pritzker proposed Wednesday that the state levy a new tax on social media companies with at least 100,000 users in the state and direct the money raised to education as part of a $56 billion budget plan he unveiled for fiscal 2027.

  • February 18, 2026

    Neb. Social Media Tax Plan Faces Pushback From Biz Groups

    Nebraska's proposed tax on social media companies based on how many customers they have in the state would lead to protracted legal challenges and would hurt the state and the companies themselves, business groups and others told lawmakers Wednesday.

  • February 18, 2026

    Ohio Tax Dept. Clarifies Agent Reimbursement Rule

    Ohio updated its regulation pertaining to agents to specify that taxpayers receiving reimbursements from clients as a part of a contract are not considered agents.

  • February 18, 2026

    NY Bill Would Allow Low-THC Drinks In Liquor Stores

    A new bill introduced in the New York State Legislature would permit alcohol retailers to sell low-potency cannabis-infused beverages with up to 5 milligrams of THC and impose a new tax on their sale.

  • February 18, 2026

    Advanced Manufacturing Tax Breaks Pitched To Ore. Panel

    Legislation to expand Oregon tax incentives for semiconductor makers and other advanced technology businesses would help revitalize the state's manufacturing sector, supporters of the bill told a Senate panel Wednesday, as some agricultural interests and others opposed the measure.

  • February 18, 2026

    Colo. Bill Proposes Decoupling From Corp. Tax Breaks

    Colorado would decouple from corporate tax deductions allowed at the federal level after the passage of last summer's budget law under a bill presented to the state's General Assembly.

  • February 18, 2026

    Tax Group Of The Year: Eversheds Sutherland

    Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.

  • February 18, 2026

    Colo. Bill Would End Software Sales Tax Exemption

    Colorado would no longer exempt downloaded software sales from the state's sales and use tax under a bill introduced in the state General Assembly.

  • February 18, 2026

    NJ Gov.'s Transition Panel Floats Tax Amnesty Programs

    New Jersey Gov. Mikie Sherrill should consider offering a tax amnesty program and increasing the state tax agency's enforcement capacity, a transition advisory panel recommended Wednesday.

  • February 18, 2026

    Ore. Senate Panel OKs Estate Tax Threshold Boost

    Oregon would boost its estate tax threshold from $1 million to $2.5 million, with a higher top tax rate, under legislation approved Wednesday by a state Senate committee.

  • February 18, 2026

    SD Repeals Bad-Debt Modifications For Bank Franchise Tax

    South Dakota will require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was signed by the governor.

  • February 18, 2026

    Colo. House Bill Would Limit High-Earner Tax Break

    Colorado would end deductions for some corporate executive salaries and limit the period that businesses could carry forward net operating losses under a bill introduced in the state House of Representatives.

  • February 18, 2026

    Hawaii Committees Advance Combined Reporting Bill

    Hawaii would mandate worldwide combined reporting under a bill recommended to be passed by two Senate committees. 

  • February 18, 2026

    SD Updates Fed. Conformity For Property, Bank, Sales Taxes

    South Dakota updated its conformity with the Internal Revenue Code for various property tax, bank franchise tax and sales tax statutes under a bill signed by the governor.

  • February 18, 2026

    Hawaii Panel Advances Net Capital Gain Tax Increase

    Hawaii would increase its tax on net capital gains under a bill referred by a committee in the state House of Representatives.

  • February 18, 2026

    NJ Tax Revenue Through Jan. $969M Higher Than Last Year

    New Jersey's revenues from July through January were $969 million ahead of last year, according to the state Division of Taxation.

  • February 17, 2026

    Wash. Governor Demands Changes To Millionaires' Tax Bill

    A proposal for a nearly 10% tax on income above $1 million that has passed the Washington state Senate is a good start, but it needs significant changes before it gets his signature, Democratic Gov. Bob Ferguson said Tuesday.

  • February 17, 2026

    Head of DC's Tax Agency Named MTC Executive Director

    The Multistate Tax Commission named a deputy chief financial officer for Washington, D.C., as the group's next executive director Tuesday.

  • February 17, 2026

    County's Tourism Tax Use Was Reasonable, NC Justices Told

    Counsel for a coastal North Carolina county told the state's Supreme Court justices Tuesday that commissioners' decision to spend occupancy tax dollars on public safety and infrastructure wasn't arbitrary and capricious, while opining that buying carnival equipment for their own pleasure might be.

  • February 17, 2026

    NYC's Mamdani Pitches Property Tax Hike As Backup Plan

    New York City would hike property taxes by $3.7 billion to help close a $5.4 billion budget gap if state lawmakers don't permit the city to raise income taxes under a preliminary budget plan that Mayor Zohran Mamdani unveiled Tuesday.

  • February 17, 2026

    Minn. Justices Urged To Uphold Hilton Valuation Cuts

    A county assessor overvalued a Minneapolis Hilton hotel and convention center, the property owner told Minnesota's justices, urging the high court to uphold the state tax court's proper valuation.

  • February 17, 2026

    NYC Dept. Rules Co-Op Sales Get Lower Transfer Tax Rate

    An owner's sale of shares of two New York City apartment units in the same building to the same purchaser are treated as sales of individual cooperative units that are subject to a reduced transfer tax rate, the city's Department of Finance said in a letter ruling.

  • February 17, 2026

    Energy Co. Loses $8M Refund Appeal In Mich. Sourcing Fight

    An energy company's wholesale sales were correctly sourced to Michigan, a state appeals court affirmed Tuesday, denying the company's request for an $8 million income tax refund.

Expert Analysis

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • Cannabis Industry Faces An Inflection Point This Year

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    Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • 3 Key Takeaways From Planned Rescheduling Of Cannabis

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    An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • In Praise Of These 10 Revenue Agencies: SALT In Review

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    RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.

  • Hot Topics For Family Offices In 2026

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    For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.

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