State & Local

  • January 12, 2026

    Md. Bills Seek Cybersecurity Tax Credit Expansion

    Maryland would increase the maximum value of its tax credit for businesses that buy cybersecurity services in the state and expand related eligibility criteria under bills introduced in the state House and Senate.

  • January 12, 2026

    Maryland Governor Pitches Business Tax Credit Extensions

    Maryland would extend two business tax credits and eliminate a cap on the state's film credit under legislation proposed by its governor as part of an economic development package.

  • January 12, 2026

    Idaho Gov. Calls For Conformity To Fed. Tax Changes

    Idaho's governor asked lawmakers to adjust the state's tax code to conform to the new federal changes, such as hastening business deductions and individual income tax breaks during his State of the State address Monday.

  • January 12, 2026

    Justices Won't Look At Michigan's Foreclosure Sale Rule

    The U.S. Supreme Court declined Monday to review three cases that ask whether Michigan's process to claim surplus proceeds after a tax foreclosure sale violates the takings and due process clauses.

  • January 12, 2026

    Md. Bill Proposes Tax Break For Tipped Income

    Maryland would allow taxpayers to subtract tipped income, that is not already excluded, from their federally adjusted gross income in order to determine state income under a bill introduced in the state House of Representatives. 

  • January 12, 2026

    Md. Bill Seeks Tax Credits For Service Station Conversions

    Maryland counties or municipal corporations would be allowed to grant property tax credits for service stations that are converted to other uses under a bill introduced in the state Senate.

  • January 12, 2026

    Miss. House Bill Floats Money Transmission Fee, Tax Credit

    Mississippi would require money transmission businesses to collect a fee for each transaction and establish a tax credit for money transmission fees paid by taxpayers under a bill introduced in the state House of Representatives.

  • January 12, 2026

    Ind. Senate Bill Seeks To Legalize, Tax Adult-Use Cannabis

    Indiana would allow the sale of adult-use cannabis and impose a cannabis excise tax on gross retail income received on purchases under a bill introduced in the state Senate. 

  • January 12, 2026

    Miss. House Bill Would Create TV Production Tax Credit

    Mississippi would create an income tax credit for television productions filmed primarily in the state as part of a bill in the state House of Representatives.

  • January 12, 2026

    Mo. Commission Says Partially Built Hotel Property Valueless

    Two properties that are leased by a Missouri city to developers through an economic development program are considered valueless, the Missouri Tax Commission ruled.

  • January 12, 2026

    Md. Senate Bill Seeks Estate Tax Repeal

    Maryland would repeal its estate tax under legislation proposed in the state Senate,

  • January 12, 2026

    Md. Bill Would Block Politics By Tax-Free Groups

    Certain charitable organizations in Maryland would be limited from political activity under legislation proposed in the state Senate.

  • January 12, 2026

    NJ Issues Tax Guidance For Rounding Amid Penny Phaseout

    New Jersey businesses that round transactions to the nearest nickel because of the phaseout of pennies should do so after sales taxes have been calculated and must reflect the final rounded price in their gross receipts for tax income purposes, the state Division of Taxation said.

  • January 12, 2026

    Miss. Revenue Through Dec. Tops Forecast By $164M

    Mississippi general fund revenue collection from July through December outpaced an estimate by $164 million, according to the state Legislative Budget Office.

  • January 12, 2026

    Neb. Bill Would Allow Income Tax Deductions For Tips, OT

    Nebraska would allow individual income tax deductions for tips and overtime pay under a bill introduced in the state's unicameral Legislature.

  • January 12, 2026

    Calif. Tax Revenue Through Dec. Beat Estimates By $10B

    California's general fund revenue collection from July through December outpaced forecasts by $10 billion, according to the state controller.

  • January 12, 2026

    Justices Won't Review Ore. Tax On Delta's Intangibles

    The U.S. Supreme Court said Monday that it won't review Oregon's taxation of Delta Air Lines' intangible property, refusing to hear the company's appeal of an Oregon Supreme Court decision.

  • January 09, 2026

    Newsom's $349B Budget Bets On Tech Boom, Adds No Taxes

    California Gov. Gavin Newsom proposed a $349 billion budget for fiscal 2026 and 2027 on Friday that does not include new taxes, but relies on a continued boom from artificial intelligence and other tech stocks.

  • January 09, 2026

    Texas Justices Reject Rehearing Co.'s Property Tax Case

    The Texas Supreme Court denied a motion Friday to rehear a power company's property tax assessment challenge concerning heavy equipment it leased, keeping in place a decision that found the equipment was correctly taxed by the localities.

  • January 09, 2026

    Ind. House Bill Would Update Conformity With Fed. Tax Code

    Indiana would amend its definition of the Internal Revenue Code for state income tax purposes to conform with certain sections of the federal tax and policy bill enacted in July under legislation introduced in the state House of Representatives.

  • January 09, 2026

    Ariz. Bills Seek Federal Conformity, Breaks For Overtime, Tips

    Arizona would conform with the federal tax code and allow state income exclusions for tipped and overtime income, among other changes, under legislation proposed in the state House and Senate.

  • January 09, 2026

    Taxation With Representation: King & Spalding, Torys, Milbank

    In this week's Taxation With Representation, power generation company Vistra Corp. acquires Cogentrix Energy from Quantum Capital Group, real estate firm Minto Group partners with Crestpoint Real Estate Investments to take Minto's apartment-focused real estate investment trust private, and engineering services provider Jacobs acquires a remaining stake in PA Consulting.

  • January 09, 2026

    Mo. Revenues Though December Up $202M From Last Year

    Missouri's general fund revenue collection from July through December was $202 million higher than during the same period last year, according to the state Office of Administration and Planning.

  • January 09, 2026

    Maryland Gov. Says No New Taxes In Upcoming Budget

    Maryland's governor will not include tax or fee increases in his proposed fiscal year 2027 budget, a spokesperson said Friday.

  • January 08, 2026

    Kraft Heinz Fights For Apportionment Of NJ Litter Fee

    Kraft Heinz asked the New Jersey Tax Court to rule that the state's litter control fee unconstitutionally taxed the company's out-of-state activities by not allowing it to apportion the levy based on where its manufacturing and selling activities occurred.

Expert Analysis

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
    Author Photo

    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

    Author Photo

    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

    Author Photo

    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

    Author Photo

    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

    Author Photo

    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

    Author Photo

    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

    Author Photo

    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

    Author Photo

    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

    Author Photo

    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

    Author Photo

    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

    Author Photo

    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

    Author Photo

    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

    Author Photo

    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.