State & Local
-
February 03, 2026
NY Asks Appeals Court To Nix Paychex Challenge To Tax Regs
A New York state appellate court should affirm a lower court's decision that said Paychex failed to exhaust its administrative remedies before challenging apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, the state tax agency said.
-
February 03, 2026
Wash. Justices Won't Hear Medline's $2.4M Refund Request
Medline cannot receive a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, the Washington Supreme Court said, declining to review a state appeals court's decision.
-
February 03, 2026
Md. Bill Would Replace Biotech Tax Credit With Grants
Maryland legislation to convert a biotechnology tax credit into a grant program would simplify access to the incentive for investors in that sector, the bill's sponsor told a state Senate panel Tuesday.
-
February 03, 2026
MTC Panel Advances Updates To Airline Income Sourcing Reg
A Multistate Tax Commission committee advanced updates to a sourcing regulation for airlines Tuesday that would account for certain business practices, such as selling Wi-Fi access, that didn't exist when the rule was adopted in the 1980s.
-
February 03, 2026
IRS Floats Clean Fuel Credit Rules With Foreign Restrictions
The Internal Revenue Service released long-awaited proposed regulations Tuesday clarifying how domestic transportation fuel producers can qualify for the clean energy fuel tax credit under changes made by Republicans' 2025 budget law, including new foreign restrictions on business owners and feedstock sources.
-
February 03, 2026
La. Museum Hotel Can't Get Full Tax Break, Panel Says
The Louisiana tax board incorrectly found that a hotel operated by a nonprofit World War II museum was totally exempt from property taxes, a state appeals court ruled, saying only a portion of its use is for tax-exempt purposes.
-
February 03, 2026
Pa. Gov.'s Budget Seeks To Tax Cannabis, Skill Games
Pennsylvania would impose a tax on skill games and legalize and tax adult-use cannabis under the budget proposal delivered by Democratic Gov. Josh Shapiro on Tuesday.
-
February 03, 2026
Pa. Hotel's Complimentary Rooms Aren't Taxable, Panel Says
A Pennsylvania company operating the Mohegan Sun casino in the Poconos does not owe $1.4 million in room rental tax that the county assessed on complimentary rooms during a two-year period, the Commonwealth Court ruled Tuesday.
-
February 03, 2026
Kansas House Intros Property Tax Relief Resolutions
Kansas would put three measures out to voters that would create property tax relief if passed by the Legislature.
-
February 03, 2026
Md. Lawmaker Pitches Urban Agriculture Property Tax Credit
Maryland would allow more properties to qualify for local-option tax breaks for urban agriculture under legislation pitched to a state House of Delegates panel Tuesday.
-
February 03, 2026
Texas Revenue Rises By $48M Through January
Texas' net general revenue collection from September through January was $48 million higher than in the same period last fiscal year, according to the state comptroller's office.
-
February 03, 2026
W.Va. Revenues Through January Beat Forecast By $109M
West Virginia's general fund revenue collection from July through January beat expectations by $109 million, according to the state Budget Office.
-
February 03, 2026
Colo. Senate Votes To Expand Farm Tax Classification
Colorado would loosen its definitions of farms and ranches to enable more agricultural producers to qualify for property tax advantages under legislation passed Tuesday by the state's Senate.
-
February 03, 2026
Ala. Tax Agency OKs Regs For More Assessment Appeal Time
Alabama taxpayers have twice the amount of time they previously had to appeal assessments to the state's tax tribunal or a county circuit court, according to amended regulations adopted by the state Department of Revenue.
-
February 03, 2026
Ariz. Senate Bill Seeks Tax On Incomes Over $1M
Arizona would charge a surtax to people with incomes over $1 million and spend the resulting revenue on school infrastructure under a bill introduced in the state Senate.
-
February 03, 2026
Kan. Bill Would Increase School Property Tax Exemption
Kansas would increase its school property tax exemption for 2027 under a bill introduced in the state House of Representatives.
-
February 03, 2026
Kan. Bill Would Allow Liquor Tax Hike For Property Reduction
Kansas would allow localities to increase their liquor tax rates if approved by voters in order to offset revenue losses from lowering property tax rates in the area under a bill introduced in the state House of Representatives.
-
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.
Expert Analysis
-
A Uniform Federal Rule Would Curb Gen AI Missteps In Court
To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.
-
Supreme Court Term Limits Would Carry Hidden Risk
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
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
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
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
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
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
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
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
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
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
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
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.