State & Local

  • February 03, 2026

    Md. Bill Targets Tax Breaks For Nonprofits Supporting Terror

    Maryland would require state officials to determine on a regular basis whether any nonprofit organizations in the state provide material support for terrorist organizations and revoke the tax-exempt status of those that do under legislation in the state House of Delegates.

  • February 02, 2026

    DC Leaders Warn Against Congress' Nix Of Tax Decoupling

    Officials in Washington, D.C., reacted with alarm Monday to a pair of congressional joint resolutions that would repeal a district law that uncouples elements of the city's tax code from federal tax law, saying the repeal would be harmful and intrusive.

  • February 02, 2026

    Ariz. Plan To Require Supermajorities For Fee Hikes Advances

    Arizona's requirement for two-thirds support by the state Legislature for tax increases would also apply to fees set by state agencies if voters in November approve a ballot measure proposed in a resolution advanced Monday by a state Senate panel.

  • February 02, 2026

    OTA Says Calif. LLC Owes Tax On Fees, Not Escrow Funds

    Members of a California limited liability company do not owe additional tax on escrow funds connected with an exchange of property but do owe tax on a prepayment fee and legal fees connected to the exchange, the state Office of Tax Appeals ruled in an opinion released Monday.

  • February 02, 2026

    Ariz. Panel OKs Bill To Codify Tax Form Conformity

    Arizona would require its tax department to produce income tax forms and instructions that assume state conformity with federal tax changes under legislation advanced Monday by a Senate panel.

  • February 02, 2026

    Spencer Fane Expands To New Orleans With Litigation Hire

    Spencer Fane LLP announced that an experienced Louisiana-based attorney from Phelps Dunbar LLP has joined the firm's litigation and dispute resolution team as a partner, marking the fast-growing firm's initial foray into the New Orleans market.

  • February 02, 2026

    Calif. OTA Accepts FTB's Lowered Market Value Of Corp.

    A California corporation that made an S corporation election should have its fair market value at the time of election lowered, the state Office of Tax Appeals ruled. 

  • February 02, 2026

    Calif. Lawmakers OK Tax Break For Tribal Land Conservation

    Native American tribes in California would be eligible for a property tax exemption for land conservation efforts under a bill approved by lawmakers and headed to Gov. Gavin Newsom.

  • February 02, 2026

    Okla. Gov. Pitches Tax-Related Ballot Measures

    Oklahoma would ensure that it has enough revenue to continue cutting income tax rates and cap property tax rates under proposals for ballot measures offered by the governor Monday. 

  • February 02, 2026

    Del. Lawmakers OK Review, Revision Of Property Assessment

    Delaware would authorize New Castle County's Office of Finance to review and revise property reassessments for tax purposes if a mistake were made in the reassessment process or certain changes in value occurred under a bill approved by state lawmakers and headed to the governor.

  • February 02, 2026

    Ariz. Power Plant May Use Sale For Tax Value

    An Arizona electric power plant owner may use the purchase price of the company in calculating its full cash value for property tax purposes, the Arizona Tax Court said.

  • February 02, 2026

    RI Bill Would Establish Yearly Tax Amnesty Period

    Rhode Island would dedicate one week every fiscal year during which delinquent taxpayers could make outstanding tax payments without incurring interest or penalties as part of a bill introduced in the state House of Representatives.

  • February 02, 2026

    Md. Senate Bill Would OK Split Of Building, Land Tax Rates

    Maryland counties would be authorized to establish separate real property subclasses and tax rates for land and improvements under legislation introduced Monday in the state Senate.

  • February 02, 2026

    RI Bill Would End Pet Care, Lab Services Tax Exemptions

    Rhode Island would get rid of its sales and use tax exemption for pet care services and laboratory testing services under a bill introduced in the state House of Representatives.

  • February 02, 2026

    RI House Bill Would Repeal State's Minimum Corp. Tax

    Rhode Island would repeal its minimum corporation tax under a bill introduced in the state House of Representatives.

  • February 02, 2026

    Norton Rose Grows In Key Cities By Adding 5 Polsinelli Attys

    Norton Rose Fulbright announced Monday that it has added five former Polsinelli PC shareholders as partners to grow its transactional and healthcare capabilities in two key U.S. markets.

  • January 30, 2026

    Conn. Justices Free Calif. Woman From Tax Bank Seizure

    The Connecticut Supreme Court ruled Friday that a tax collector cannot recover a shuttered company's debts from a California woman's personal bank accounts, saying the case presented an issue of first impression that has "vexed legal scholars" and "spawned a split of authority" among and within federal and state courts.

  • January 30, 2026

    Ex-Fla. Rep. Says Prosecutor Has 'Personal Animus' In DQ Bid

    A former Florida congressman and a lobbyist charged with failing to register as foreign agents for Venezuela urged a federal court to disqualify an assistant U.S. attorney in the case, saying Friday that the prosecutor has a conflict of interest and "personal animus" toward defense counsel.

  • January 30, 2026

    Md. Senate Bill Seeks New Market Development Tax Credits

    Maryland would establish a new markets development program, with tax credits for qualified investments in certain communities, under legislation introduced in the state Senate.

  • January 30, 2026

    Taxation With Representation: Clifford Chance, Ropes & Gray

    In this week's Taxation With Representation, real estate investment trust Apollo Commercial Real Estate Finance Inc. announces plans to sell a loan portfolio to retirement services company Athene Holding Ltd., engineering and technology company Leidos acquires Entrust Solutions Group, and Prosperity Bancshares Inc. and Stellar Bancorp Inc. announce a merger.

  • January 30, 2026

    Mich. Bill Seeks 32% Tax On Cellphones Used By Minors

    Michigan would impose a 32% excise tax on sales of cellphones that would be used by minors under a bill introduced in the state House of Representatives.

  • January 30, 2026

    Miss. House Bill Exempts Firearm Safes From Tax

    Mississippi would exempt sales of gun safes from the state's sales tax under a bill introduced in the House of Representatives.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

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