State & Local
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January 12, 2026
Neb. Bill Would Allow Income Tax Deductions For Tips, OT
Nebraska would allow individual income tax deductions for tips and overtime pay under a bill introduced in the state's unicameral Legislature.
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January 12, 2026
Calif. Tax Revenue Through Dec. Beat Estimates By $10B
California's general fund revenue collection from July through December outpaced forecasts by $10 billion, according to the state controller.
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January 12, 2026
Justices Won't Review Ore. Tax On Delta's Intangibles
The U.S. Supreme Court said Monday that it won't review Oregon's taxation of Delta Air Lines' intangible property, refusing to hear the company's appeal of an Oregon Supreme Court decision.
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January 09, 2026
Newsom's $349B Budget Bets On Tech Boom, Adds No Taxes
California Gov. Gavin Newsom proposed a $349 billion budget for fiscal 2026 and 2027 on Friday that does not include new taxes, but relies on a continued boom from artificial intelligence and other tech stocks.
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January 09, 2026
Texas Justices Reject Rehearing Co.'s Property Tax Case
The Texas Supreme Court denied a motion Friday to rehear a power company's property tax assessment challenge concerning heavy equipment it leased, keeping in place a decision that found the equipment was correctly taxed by the localities.
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January 09, 2026
Ind. House Bill Would Update Conformity With Fed. Tax Code
Indiana would amend its definition of the Internal Revenue Code for state income tax purposes to conform with certain sections of the federal tax and policy bill enacted in July under legislation introduced in the state House of Representatives.
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January 09, 2026
Ariz. Bills Seek Federal Conformity, Breaks For Overtime, Tips
Arizona would conform with the federal tax code and allow state income exclusions for tipped and overtime income, among other changes, under legislation proposed in the state House and Senate.
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January 09, 2026
Taxation With Representation: King & Spalding, Torys, Milbank
In this week's Taxation With Representation, power generation company Vistra Corp. acquires Cogentrix Energy from Quantum Capital Group, real estate firm Minto Group partners with Crestpoint Real Estate Investments to take Minto's apartment-focused real estate investment trust private, and engineering services provider Jacobs acquires a remaining stake in PA Consulting.
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January 09, 2026
Mo. Revenues Though December Up $202M From Last Year
Missouri's general fund revenue collection from July through December was $202 million higher than during the same period last year, according to the state Office of Administration and Planning.
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January 09, 2026
Maryland Gov. Says No New Taxes In Upcoming Budget
Maryland's governor will not include tax or fee increases in his proposed fiscal year 2027 budget, a spokesperson said Friday.
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January 08, 2026
Kraft Heinz Fights For Apportionment Of NJ Litter Fee
Kraft Heinz asked the New Jersey Tax Court to rule that the state's litter control fee unconstitutionally taxed the company's out-of-state activities by not allowing it to apportion the levy based on where its manufacturing and selling activities occurred.
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January 08, 2026
NC Wins Appeal To Use Smithfield Funds For Enviro Grants
The North Carolina Attorney General's Office can continue putting money from a decades-old hog waste agreement toward environmental grants, a state appeals court panel ruled, overturning a lower court order earmarking the money exclusively for public schools.
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January 08, 2026
Ill. Bill Seeks Corp. Tax Break For State Development Funding
Illinois would create a corporate income tax deduction for capital contributions the state makes to businesses as part of economic development initiatives under a bill introduced in the state House of Representatives.
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January 08, 2026
W.Va. Gov. Calls For More Income Tax Cuts Ahead Of Session
West Virginia would cut personal income tax rates further under proposed tax changes announced by the governor ahead of the 2026 legislative session.
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January 08, 2026
NBC Penalties Upheld By Ore. Tax Court In Nexus Row
NBC Universal's tax positions in a nexus dispute with the Oregon Department of Revenue were not supported by substantial authority or a reasonable basis, the state tax court said, declining to reduce penalties for underreporting state income.
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January 08, 2026
Ind. House Bill Seeks To Amend Employer Child Care Credit
Indiana would expand the definition of expenditures that would qualify for its employer child care income tax credit while also increasing the amount of employees a company must have to claim the credit under a bill introduced in the state House of Representatives.
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January 08, 2026
Miss. Would Exempt Feminine Hygiene Products From Tax
Mississippi would exempt feminine hygiene products from the state's sales and use tax under a bill introduced in the state House of Representatives.
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January 08, 2026
Ind. Senate Bill Would Levy Fee On Remittances
Indiana would establish a fee on international wire transfers and create a related income tax credit for citizens or others with legal status under a bill introduced Thursday in the state Senate.
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January 08, 2026
Ind. House Bill Would Impose Tax In County Of Employment
Indiana would require people who reside in a county with a local income tax but work in a different county to also pay tax in the county in which they're employed, while offering a credit to offset the additional tax, under a bill introduced in the state House of Representatives.
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January 08, 2026
Indiana Sen. Bill Would Phase Out Sales Tax For Utilities
Indiana would phase out the state's gross retail tax on electrical, natural gas and water utilities until becoming fully exempt by fiscal year 2031 under a bill introduced in the state Senate.
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January 08, 2026
Ark. Revenue Through Dec. Beats Forecast By $103M
Arkansas general fund revenue collection from July through December outpaced an estimate by $103 million, according to the state Department of Revenue.
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January 08, 2026
Audits Get Final Word On Economic Substance, IRS Atty Says
IRS attorneys provide legal guidance during audits on whether a transaction lacks economic substance, but examiners make the ultimate determination, an agency associate chief counsel said Thursday while explaining how the agency applies a powerful anti-abuse tool in audits.
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January 08, 2026
NJ Tax Court Says Fee Case Jurisdiction Up To Superior Court
The New Jersey Tax Court transferred a property owner's dispute over a city's residential development fee to the state Superior Court on Thursday, saying that court must decide whether the tax court has jurisdiction to hear the case.
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January 07, 2026
Mich. Again Falls Short In Bid To Ax Challenge To 24% Pot Tax
A Michigan federal judge is standing firm in her decision to allow industry members to proceed with a portion of their challenge to the state's excise tax on wholesale marijuana sales, finding that the state hasn't identified a "palpable error" that would justify disposing of the sole remaining dispute over the law's intent.
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January 07, 2026
Ga. Republicans Outline $16B Plan To End State Income Tax
Georgia Republican lawmakers laid out a $16 billion proposal Wednesday to abolish the state's income tax, a plan that would gradually reduce the levy over the next six years with a goal of complete elimination by 2032.
Expert Analysis
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The Right Direction Is South: SALT In Review
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.
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6 Changes I Would Make If I Ran A Law School
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.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
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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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
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.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
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.
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Litigation Inspiration: Reframing Document Review
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.
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California Supreme Court's Year In Review
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.
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Meeting A New Tax Across The River: SALT In Review
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.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
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.
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The Bar Needs More Clarity On The Discovery Objection Rule
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.
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States, Taxes And Scorecards: SALT In Review
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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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.