State & Local
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January 27, 2026
Tenn. Resolution Would Permit Optional Property Tax System
Tennessee would allow local governments to make property taxes optional or create deferred tax payment plans under a constitutional amendment introduced in the state House of Representatives.
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January 27, 2026
SD Senate OKs Updating Conformity With Federal Tax Code
South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously passed by the state Senate and referred to the state House's Taxation Committee.
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January 26, 2026
Ariz. Panel OKs Making Tax Dept. Notify Of New Stances
Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced Monday by a state Senate committee.
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January 26, 2026
Ariz. Panel Advances Crypto Property Tax Exemption Plan
Arizona would place on the November ballot a proposition to amend its constitution and exempt digital currencies from property taxation under legislation advanced by a state Senate committee Monday.
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January 26, 2026
Ohio Justices' Tax Rulings Offer Blueprint For Sourcing Proof
Two Ohio Supreme Court decisions upholding gross receipts taxes on goods that were temporarily kept at Ohio distribution centers before being shipped elsewhere may have provided out-of-state businesses with crucial guidance about how to prove their sourcing positions.
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January 26, 2026
Hawaii Gov. Urges Tax Cut Pause Amid Funding Freeze
Hawaii's governor has asked lawmakers to put tax cuts set to come into effect in 2027 through 2029 on pause to help raise revenue to make up for declines in federal funding during his State of the State address Monday.
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January 26, 2026
Mass. Gov.'s Bill Seeks Corp. Tax Conformity, But In '26, '27
Massachusetts would delay until 2026, or later, conformity with corporate tax provisions in last year's federal budget bill signed in July under legislation sponsored by Gov. Maura Healey that she said will prevent any revenue drops in the current fiscal year.
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January 26, 2026
Colo. Bill Would Include Low-Income Rentals In Tax Credit
Colorado would expand a tax break for property developed for low-income housing and nonprofit housing providers to include property developed for rental by low-income residents under a bill introduced in the state House.
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January 26, 2026
Alaska Gov. Says Tax Hike Won't Solve Funding Shortfall
Alaska's governor warned in his State of the State address that current revenues may not be enough to fund the government in the short term and that he is seeking to work with the state Legislature to come up with a solution.
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January 26, 2026
SC Revenue Through Dec. Rises $263M From Last Year
South Carolina's general fund revenue collection from July through December outpaced the same period last year by $263 million, according to the state Board of Economic Advisors.
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January 26, 2026
ND Revenues Through Dec. Up $7M From Estimate
North Dakota's general fund revenue from July through December was $7 million higher than estimates, according to the state Legislative Council.
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January 23, 2026
Massachusetts Macy's Store Overvalued, Tax Board Says
A Macy's store in Massachusetts was overvalued by a local assessor, the state's Appellate Tax Board said Friday, reducing assessed values for the store for years 2020-2022.
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January 23, 2026
NJ Modifies Qualified Costs For Film, Digital Media Tax Break
New Jersey modified which costs may be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill signed by former Gov. Phil Murphy on his last day in office.
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January 23, 2026
NY Appellate Court OKs Congregation's Tax Exemption Denial
A Jewish congregation was not entitled to property tax exemptions from the town in which its properties are located, a New York appellate court ruled, partially affirming and partially reversing a trial court's findings.
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January 23, 2026
Fla. House Panel Advances Property Tax Phaseout
Florida would phase out property taxes other than school taxes for residential homesteads if voters approve a ballot measure under a joint resolution advanced Friday by a state House committee.
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January 23, 2026
Mass. Staffing Co. Denied Tax Deduction For Cash Wages
A Massachusetts staffing company was rightly disallowed a $1 million deduction in tax year 2015 it claimed for subcontractors it paid in cash, the state tax appeals board said in a decision released Friday.
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January 23, 2026
Hawaii House Bill Would Legalize, Tax Cannabis
Hawaii would allow adult-use cannabis sales in the state and tax the sales under a bill introduced in the state House of Representatives.
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January 23, 2026
Hawaii House Republicans Propose Ending Income Tax
Hawaii would eliminate its individual income tax under a bill introduced by Republicans in the state House of Representatives.
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January 23, 2026
Ore. Dems Seek Early Vote On $4B Transportation Tax Hike
Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.
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January 23, 2026
Hawaii House Bill Would Create Tax On High Earners
Hawaii would charge a surtax on income over $1 million for joint filers and income over $500,000 for individuals under a bill introduced in the state House of Representatives.
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January 23, 2026
Taxation With Representation: Vinge, A&O Shearman, Cassels
In this week's Taxation With Representation, Swedish private equity company EQT buys U.K. secondaries firm Coller Capital, biopharmaceutical giant GSK PLC acquires Rapt Therapeutics Inc., and fusion energy company General Fusion announces plans to go public by merging with special purpose acquisition company Spring Valley Acquisition Corp. III.
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January 23, 2026
Senate To Take Up Spending Bills With $11.2B IRS Funding
The U.S. Senate is poised to take up bills next week that would provide the IRS with an $11.2 billion budget — a 9% annual cut — and cut $11.7 billion from the IRS spending boost included in the Inflation Reduction Act.
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January 23, 2026
Ariz. Bill Would Nix Property Tax Break For New Renewables
Arizona would apply property taxes to the full depreciated value of renewable energy equipment placed into service before next year, replacing the current 20% valuation applied to such equipment, under a bill introduced in the state House of Representatives.
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January 23, 2026
Hawaii House Bill Would End Tax On Groceries
Hawaii would retroactively eliminate its excise tax on groceries under a bill introduced in the state House of Representatives.
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January 22, 2026
NC Court Backs Asphalt Co. In $2.6M Tax Dispute
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state business court affirmed, canceling a $2.6 million bill.
Expert Analysis
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Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.