State & Local
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February 25, 2026
Colo. High-Earner Graduated Tax Plan OK'd For Signatures
A proposed ballot measure to replace Colorado's flat tax with a graduated system with higher rates for high earners, netting up to $2.7 billion for the state annually, has qualified for signature gathering.
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February 25, 2026
Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell
Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.
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February 25, 2026
Wis. Shipbuilder's Painting Facility Can't Claim Tax Break
A Wisconsin painting and blasting facility used by a shipbuilding company doesn't qualify for a tax exemption for wastewater treatment facilities or manufacturing facilities, according to the state Tax Appeals Commission.
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February 25, 2026
Colo. Lawmakers OK Wider Farm, Ranch Tax Classification
Colorado would broaden its definition of farms and ranches for property tax purposes to allow more agriculture producers to qualify for tax advantages under a bill unanimously approved by state lawmakers and headed to Gov. Jared Polis.
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February 25, 2026
Ore. Senate OKs Higher Estate Tax Threshold, Increased Rates
Oregon's threshold for estates subject to state tax would rise from $1 million to $2.5 million, with new, higher rates, under legislation passed by the state Senate.
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February 24, 2026
Federal Override Of DC Tax Law Is Invalid, City's AG Says
A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.
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February 24, 2026
Ore. House OKs Increase In Statewide Lodging Tax
Oregon would nearly double its statewide lodging tax under legislation passed Tuesday by the state House of Representatives.
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February 24, 2026
NY Asks Appeals Court To Nix Sunoco's $2.6M Tax Refund Bid
Sunoco's attempt to claim a $2.6 million New York corporate franchise tax refund by including oil sales to third parties in its tax calculations would result in double-counting the transactions in its apportionment formula, the state tax agency argued to an appellate court.
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February 24, 2026
Colo. Real Estate Sale Receipts Not Apportionable To Corp.
Gross receipts from the sale of a Colorado assisted living facility by a partnership are not included in the receipts of the partnership's majority owner for the purpose of state apportionment, the state tax department said.
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February 24, 2026
Colo. House Bill Would Repeal State Retail Delivery Fee
Colorado would repeal its retail delivery fee under legislation introduced in the state House of Representatives.
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February 24, 2026
Minn. Sen. Bills Would Match Federal Tax Breaks On Tips, OT
Minnesota would conform with federal changes to allow income tax deductions for tips and overtime under legislation introduced in Senate bills.
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February 24, 2026
Wis. Lawmakers OK State Income Tax Exemption For Tips
Wisconsin would exempt tips from state income tax under a bill passed by state lawmakers and headed to the governor.
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February 24, 2026
Miss. House Bill Would Expand Farming Sales Tax Break
Mississippi would create a sales tax exemption for purchases of lime used for agricultural purposes under a bill introduced in the state House of Representatives.
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February 24, 2026
Wis. Lawmakers OK Curbing Governor's Tax Hike Power
Wisconsin voters are to decide in November if the state should amend its constitution to prohibit the governor from using a partial veto on an appropriation bill to create or increase any tax or fee under a Senate joint resolution approved by state lawmakers.
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February 24, 2026
Oregon Senate OKs Holding Transportation Tax Vote Earlier
Oregon would hold a vote in May on a referendum for most of a $4.3 billion transportation funding package instead of November under legislation approved by the Senate.
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February 24, 2026
Tenn. Revenue Through Jan. Beats Estimates By $27M
Tennessee's general fund revenue collection from July through January outpaced estimates by $27 million, according to the state Department of Finance and Administration.
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February 24, 2026
Minn. Bill Seeks To Halt Fed. Tax On State Worker Paychecks
Minnesota would be prohibited from withholding or remitting federal income taxes from the pay of state employees under legislation introduced in the state House of Representatives.
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February 24, 2026
Minn. Lakefront Property Overvalued, Tax Court Says
A Minnesota property was overvalued by a local assessor, including by more than $1 million in two tax years, the state tax court said, rejecting a county assessor's argument that a conservation easement prohibited the use considered in the owner's analysis.
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February 24, 2026
DC Circ. Won't Stop IRS From Sharing Data With DHS
Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday.
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February 23, 2026
NJ Statehouse Catch-Up: Family Leave, PFAS, Farmland Tax
In his final days as New Jersey governor, Phil Murphy was busy signing a slew of measures reforming existing legislation as well as bills aimed at breaking new ground.
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February 23, 2026
Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs
Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.
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February 23, 2026
States Back Challenge To IRS Nix Of Wind, Solar Safe Harbor
Sixteen Democratic-led states are backing a legal challenge to an Internal Revenue Service notice eliminating a safe harbor test that large wind and solar projects could use to qualify for clean energy tax credits.
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February 23, 2026
Vt. General Revenues Through Jan. Down $135M
Vermont's general revenue fund collection from July through January underperformed the same period last year by $135 million, according to the state Agency of Administration.
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February 23, 2026
NM Legislators OK Property Tax To Pay Bonds, Interest, Costs
New Mexico would authorize the imposition of a property tax to repay principal, interest and costs for state-issued bonds under a bill unanimously approved by state lawmakers and headed to the governor.
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February 23, 2026
Ariz. Revenue Through Jan. Misses Forecast By $16M
Arizona's general fund revenue from July through January lagged behind an estimate by $16 million, according to the state Joint Legislative Budget Committee.
Expert Analysis
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When Even A Judge Feels Defeated: SALT In Review
From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.
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Evolving Federal Rules Pose Further Obstacles To NY LLC Act
Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.
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The IRS Shouldn't Go To War Over Harvard's Tax Exemption
If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.
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An Illegitimate Avenue Of Repeal: SALT In Review
From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Crisis Management Lessons From The Parenting Playbook
The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.
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Adapting To Private Practice: From NY Fed To BigLaw
While the move to private practice brings a learning curve, it also brings chances to learn new skills and grow your network, requiring a clear understanding of how your skills can complement and contribute to a firm's existing practice, and where you can add new value, says Meghann Donahue at Covington.
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Top 3 Litigation Finance Deal-Killers, And How To Avoid Them
Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.
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How Attys Can Use A Therapy Model To Help Triggered Clients
Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.