State & Local
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January 15, 2026
Neb. Gov. Urges Lawmakers To Deliver Tax Cuts
Nebraska's governor called on lawmakers to cut taxes and spending during his State of the State address Thursday and lent his support to proposed tax breaks for businesses that bring in workers.
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January 15, 2026
NJ Lawmakers OK Expanded Info Disclosure For Payroll Tax
New Jersey would expand the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill approved by state lawmakers.
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January 15, 2026
Ala. Bill Seeks To Refund Nonresident Sales Tax Payments
Alabama would require municipalities to refund sales and use tax amounts paid by nonresidents under a bill introduced in the state Senate.
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January 15, 2026
Idaho Revenues Through December Up $102M From Forecasts
Idaho's general fund revenue collection from July through December outpaced estimates by $102 million, according to the state Division of Financial Management.
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January 14, 2026
Ohio Justices OK Tax On Co.'s Sales To Distribution Centers
The Ohio Supreme Court denied Wednesday an apparel company's bid for a gross receipts tax refund on goods the business argued were sold to an Ohio distribution center before being sent to other states, ruling that the company failed to prove where the merchandise was ultimately purchased.
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January 14, 2026
Nebraska Bill Would Create Social Media Data Collection Tax
Nebraska would levy an excise tax on certain social media platforms under a bill introduced in the state Legislature.
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January 14, 2026
RI Bill Seeks Income Tax Exemption For Bitcoin Transactions
Rhode Island would temporarily exempt some Bitcoin transactions from state income tax under a bill introduced in the state Senate.
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January 14, 2026
RI Senate Bill Would Impose Sales Tax On Digital Ad Services
Rhode Island would impose a tax on purchases of digital advertising services under a bill introduced in the state Senate.
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January 14, 2026
Nebraska Bill Would End Zoo Admission Sales Tax Break
Nebraska would end its sales tax exemption for zoo and aquarium admissions under a bill introduced in the state's unicameral Legislature.
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January 14, 2026
Va. Revenues Through December Up $1.22B From Last Year
Virginia's general fund revenues from July through December rose $1.22 billion compared to the same period last year, according to the state Secretary of Finance.
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January 14, 2026
NJ Legislature OKs Entertainment Renovation Tax Credit
New Jersey would allow certain sports and entertainment renovation projects to claim an income tax credit under an economic development program if a bill passes in the state Legislature.
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January 14, 2026
Wash. Gov. Backs Plan For Tax On Millionaires
Washington state residents earning more than $1 million in a single year would be subject to a nearly 10% tax on that income under a plan backed by the state's governor.
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January 14, 2026
Rescheduling Won't Ease Headaches For Cannabis Landlords
Smoking pot may soon become less legally perilous under federal law, but the risks of owning a marijuana farm or dispensary appear likely to remain, attorneys and experts say.
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January 14, 2026
NJ Lawmakers OK Changes To Film Tax Break Qualified Costs
New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill approved by state lawmakers.
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January 14, 2026
RI Budget Plan Would Roll Back Gas Tax Increase, Gov. Says
Rhode Island Gov. Daniel McKee's budget proposal will include reversing a two-cent increase to the state's gas tax enacted last year, he said in his State of the State address.
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January 14, 2026
Iowa Gov. Pitches Property Tax Breaks In State Address
Iowa would bring down local property tax rates by putting into place a series of rate-reducing measures pitched by the governor in her State of the State address.
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January 14, 2026
Ky. General Revenue Through December Down $52M
Kentucky's general fund revenue collection from July through December lagged behind last year by $52 million, according to the Department of Revenue.
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January 14, 2026
Pa. Revenue Through Dec. Beats Forecast By $239M
Pennsylvania's general fund revenue collection from July through December outpaced a forecast by $239 million, according to the state Department of Revenue.
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January 14, 2026
Ariz. Bill Seeks Sales Tax Location Clarifications
Arizona would clarify its treatment of remote sales for tax purposes, codifying its practice of sourcing sales to the seller's location when it receives orders within the state, under legislation introduced in the state House of Representatives.
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January 13, 2026
House GOP Floats Framework For 2nd Tax, Reconciliation BIll
House Republicans laid out their blueprint Tuesday for a budget reconciliation bill this year that would address affordability, outlining goals of eliminating capital gains tax on home sales to first-time homebuyers and repealing the estate tax.
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January 13, 2026
Mo. Gov. Seeks Voter Approval To End Income Tax
Missouri would overhaul its tax system by asking voters to approve a phaseout of the state income tax while also applying the sales tax to an array of services under a plan outlined Tuesday by the governor.
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January 13, 2026
Mich. Court Presses Rehab Co. On Medical Items Tax Claim
A Michigan appeals court pressed a medical device provider Tuesday on its claim that the state's sales tax should not apply to certain medical items, such as gauze and bandages, because those items were prosthetics prescribed by a doctor.
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January 13, 2026
Maine Allows Excise Tax Exemption For Some Cannabis Sales
Maine authorized an excise tax exemption for sales and transfers of adult-use cannabis to cultivation facilities under a bill that became law without the governor's signature.
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January 13, 2026
Ariz. Bill Would Pause Sales Tax On Gas, Electric Utilities
Retail sales of gas and electricity in Arizona would be exempt from the state sales tax applied to utility providers until the revenue lost from the change reaches $2.3 billion under legislation introduced Tuesday.
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January 13, 2026
NY's Hochul Pitches EV Sales Tax Break, Canning Tax On Tips
New York Gov. Kathy Hochul backed a sales tax exemption for electricity purchased at electric vehicle charging stations and following the federal tax exemption for tipped income as part of the State of the State proposals she unveiled Tuesday.
Expert Analysis
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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.
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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.
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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.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
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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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.