State & Local
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January 30, 2026
La. Parcel Fees Can Apply To Public Properties, AG Says
The Louisiana Constitution doesn't automatically provide a parcel fee exemption to government-owned properties that are used for public purposes and exempt from general property taxes, the state attorney general said.
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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.
Expert Analysis
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Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.
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The Law Firm Merger Diaries: Getting The Message Across
Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.
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Horizontal Stare Decisis Should Not Be Casually Discarded
Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.
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Food For Thought On Taxes, By The Bagful: SALT In Review
From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Commandments For Agentic AI Tools In The Legal Industry
Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.
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NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling
Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.
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State, Federal Incentives Heat Up Geothermal Projects
Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.