State & Local

  • February 06, 2026

    State & Local Tax Takeaways From January

    State legislatures were in full swing in January, and from Alaska's governor proposing an overhaul of the state's tax regime to the Washington governor backing a tax on millionaires, it was an intense month for state and local tax issues.

  • February 06, 2026

    Colo. Board Advances $3.6B High-Earner Tax Initiatives

    Colorado would replace its flat income tax rate with a graduated system, giving a tax hike to high earners and cuts to most others in a plan that could raise up to $3.6 billion annually, under different proposed voter initiatives advanced by a state board.

  • February 06, 2026

    Md. Bill Would Decouple From Depreciation Deduction

    Maryland would not adopt the federal depreciation deduction change made in the recent federal revenue package under a bill introduced in the state House of Delegates. 

  • February 06, 2026

    Ore. Panel Hears Bipartisan Bill To Hike Lodging Tax

    Oregon would nearly double its statewide lodging tax rate, with the increased revenue dedicated to natural resource programs and compensation for ranchers affected by wolf predation, under bipartisan legislation pitched to a House panel.

  • February 06, 2026

    NM Senate OKs Boost To Solar Energy Tax Credit

    New Mexico would increase the amount of its solar market development income tax credit under a bill passed by the state Senate.

  • February 06, 2026

    Former Pa. Atty Gets 4 Years In Prison For Tax Evasion

    A disbarred attorney who previously practiced in Pennsylvania has been sentenced by a federal judge to serve four years in prison and pay $3.5 million in restitution after pleading guilty to tax evasion.

  • February 06, 2026

    Buchanan Ingersoll Adds 2 Veteran Tax Pros In DC

    Buchanan Ingersoll & Rooney PC has expanded its tax offerings in the nation's capital with two attorneys, including the former co-chair of the tax and private wealth practice at Whiteford Taylor & Preston LLP.

  • February 06, 2026

    Md. Bill Seeks To Decouple From Fed. Small-Biz Stock Break

    Maryland would decouple from federal tax law by requiring an add-back of gains from sales of qualified small-business stock excluded from federal taxation with recent changes under a bill introduced in the state House of Delegates. 

  • February 06, 2026

    Gunster Brings On Longtime Tax Law Professor In Florida

    Florida business law firm Gunster has added an experienced tax law professor to its ranks as of counsel.

  • February 06, 2026

    Md. Bill Would Limit State SALT Deduction to $10K

    Maryland would not conform to the increased federal state and local tax deduction of $40,000 under a bill introduced in the state House of Delegates.

  • February 06, 2026

    Taxation With Representation: Gibson Dunn, S&C, Wachtell

    In this week's Taxation With Representation, Elon Musk announces SpaceX's acquisition of his artificial intelligence company xAI, Devon Energy and Coterra Energy agree to merge, and Banco Santander SA acquires Webster Financial Corp.

  • February 06, 2026

    Iowa Total Receipts Through January Down $893M

    Iowa's total receipts collection from July through January was $893 million behind the same period last year, according to the state Department of Management.

  • February 06, 2026

    Hawaii House Panel OKs Conveyance Tax On Some Transfers

    Hawaii would impose a conveyance tax on the transfer of entity interest if that entity had an interest in real property under a bill passed by a House committee. 

  • February 06, 2026

    Mo. Total Revenues Through Jan. Rise $47M From Last Year

    Missouri's total collections from July through January outpaced the same period last year by $47 million, according to the state Department of Revenue.

  • February 06, 2026

    Kan. Senate Bill Would Eliminate Property Taxes

    Kansas would phase out property taxes over a three-year period under a bill introduced in the state Senate.

  • February 06, 2026

    Miss. Revenue Through Jan. Up $165M From Estimate

    Mississippi's general fund revenue collection from July through January exceeded a forecast by $165 million, according to the state Department of Revenue.

  • February 06, 2026

    Ore. Bill Would Give New Banks $1M Tax Credit

    New banks in Oregon would be eligible for a $1 million tax credit over their first four years under legislation before the House Revenue Committee.

  • February 06, 2026

    Mass. Ballot Proposal Would Cut State Income Tax Rate

    Massachusetts would cut its state income tax rate from 5% to 4% over a three-year period if voters approve a ballot measure proposed in legislation that was introduced in the state House of Representatives.

  • February 05, 2026

    NC Biz Court Bulletin: Dual Representation DQ, Biting Censure

    The North Carolina Business Court kicked off 2026 with a flurry of rulings and a few rebukes from the bench, including partially disqualifying counsel in a restaurant mismanagement melee and censuring a solo attorney who sought to circumvent the specialized superior court's rules.

  • February 05, 2026

    Md. Bill Seeks $14B Tax System Overhaul With 3% Rates

    Maryland would set a flat 3% income tax rate and cut sales tax in half under legislation pitched to a state House panel Thursday that is estimated to reduce state funds by $14 billion in the next fiscal year if adopted.

  • February 05, 2026

    1st Circ. Probes Jurisdiction In Partner Employment Tax Case

    First Circuit judges grappled Thursday with whether an energy investment fund's limited partners should be exempt from the self-employment tax, with much of the argument in the closely watched case focused on whether the U.S. Tax Court had the authority to make the decision in the first place.

  • February 05, 2026

    Ala. Floats Regs For Local Adoption Of Tax Exemptions

    Alabama would establish procedures for the adoption of state sales and use tax exemptions at the local level under regulations proposed by the state Department of Revenue.

  • February 05, 2026

    NY Vehicle Rental Co. Owed $3M Tax Refund, Court Rules

    A New York vehicle rental company is owed a $3.1 million refund for sales tax assessed on vehicle leases that did not end up reflecting the amount paid by the customer, a state appeals court ruled Thursday.

  • February 05, 2026

    Colo. Bill Would Boost Mobile Home Tax Exemption

    Colorado would increase its property tax exemption for mobile homes beginning in 2027 under a bill introduced in the state House of Representatives.

  • February 05, 2026

    Md. Bill Seeks Tax Credit For Retirement Fund Scam Victims

    Maryland would allow a tax credit for people who've been scammed into making early withdrawals from retirement accounts under legislation proposed before a state House panel Thursday.

Expert Analysis

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • 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.

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