State & Local

  • January 27, 2026

    Fla. Panel Advances Stricter Caps On Assessment Increases

    Florida's House tax-writing committee advanced a constitutional amendment Tuesday that would ask voters to place tighter limits on property assessment increases used to calculate nonschool property taxes.

  • January 27, 2026

    Wis. Homeowners Challenge Tribal Tax Ruling At 7th Circ.

    A group of Wisconsin homeowners is asking the Seventh Circuit to revive its claims that local political jurisdictions of the Menominee Indian Tribe joined forces to increase the homeowners' tax burden, arguing a lower court was wrong to dismiss the case.

  • January 27, 2026

    Va. Senate Bill Would Bar Card Network Fees On Sales Taxes

    Virginia would prohibit payment card networks from imposing fees on sales and use taxes in electronic payment transactions under a bill introduced in the state Senate.

  • January 27, 2026

    Md. Bill Would Let Counties Split Up Land, Building Tax Rates

    Maryland counties could establish separate real property subclasses for land and improvements, with different tax rates, under legislation heard by a state House of Delegates panel Tuesday and opposed by business and real estate groups.

  • January 27, 2026

    Md. Lawmaker Pitches Commercial Property Tax Hike Option

    Maryland counties would benefit from a bill allowing them to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education, a sponsor of the bill told a state House panel Tuesday.

  • January 27, 2026

    Md. Tax Dept. Could Seek Info On Exempt Cos. Under Bill

    Tax officials in Maryland would again be authorized to request additional information from businesses that report personal property worth less than the $20,000 threshold for taxation under legislation pitched to a state House of Delegates panel Tuesday.

  • January 27, 2026

    W.Va. Bill Would Exempt Feminine Hygiene Products From Tax

    West Virginia would exempt diapers, other infant products and feminine hygiene products from sales tax under a bill introduced in the state House of Delegates.

  • January 27, 2026

    Utah General Fund Revenue Through Dec. Increases $318M

    Utah's general fund revenue collection from July through December outpaced the same period in the previous year by $318.4 million, according to the state tax commission.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Supreme Court Term Limits Would Carry Hidden Risk

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    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.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    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.

  • The Law Firm Merger Diaries: Getting The Message Across

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    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.

  • Horizontal Stare Decisis Should Not Be Casually Discarded

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    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.

  • Food For Thought On Taxes, By The Bagful: SALT In Review

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    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.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    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.

  • NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

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    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.

  • State, Federal Incentives Heat Up Geothermal Projects

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    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.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    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.

  • Considerations When Invoking The Common-Interest Privilege

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    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.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    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.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    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.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    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.

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