State & Local

  • February 06, 2026

    State & Local Tax Takeaways From January

    State legislatures were in full swing in January, and from Alaska's governor proposing an overhaul of the state's tax regime to the Washington governor backing a tax on millionaires, it was an intense month for state and local tax issues.

  • February 06, 2026

    Colo. Board Advances $3.6B High-Earner Tax Initiatives

    Colorado would replace its flat income tax rate with a graduated system, giving a tax hike to high earners and cuts to most others in a plan that could raise up to $3.6 billion annually, under different proposed voter initiatives advanced by a state board.

  • February 06, 2026

    Md. Bill Would Decouple From Depreciation Deduction

    Maryland would not adopt the federal depreciation deduction change made in the recent federal revenue package under a bill introduced in the state House of Delegates. 

  • February 06, 2026

    Ore. Panel Hears Bipartisan Bill To Hike Lodging Tax

    Oregon would nearly double its statewide lodging tax rate, with the increased revenue dedicated to natural resource programs and compensation for ranchers affected by wolf predation, under bipartisan legislation pitched to a House panel.

  • February 06, 2026

    NM Senate OKs Boost To Solar Energy Tax Credit

    New Mexico would increase the amount of its solar market development income tax credit under a bill passed by the state Senate.

  • February 06, 2026

    Former Pa. Atty Gets 4 Years In Prison For Tax Evasion

    A disbarred attorney who previously practiced in Pennsylvania has been sentenced by a federal judge to serve four years in prison and pay $3.5 million in restitution after pleading guilty to tax evasion.

  • February 06, 2026

    Buchanan Ingersoll Adds 2 Veteran Tax Pros In DC

    Buchanan Ingersoll & Rooney PC has expanded its tax offerings in the nation's capital with two attorneys, including the former co-chair of the tax and private wealth practice at Whiteford Taylor & Preston LLP.

  • February 06, 2026

    Md. Bill Seeks To Decouple From Fed. Small-Biz Stock Break

    Maryland would decouple from federal tax law by requiring an add-back of gains from sales of qualified small-business stock excluded from federal taxation with recent changes under a bill introduced in the state House of Delegates. 

  • February 06, 2026

    Gunster Brings On Longtime Tax Law Professor In Florida

    Florida business law firm Gunster has added an experienced tax law professor to its ranks as of counsel.

  • February 06, 2026

    Md. Bill Would Limit State SALT Deduction to $10K

    Maryland would not conform to the increased federal state and local tax deduction of $40,000 under a bill introduced in the state House of Delegates.

  • February 06, 2026

    Taxation With Representation: Gibson Dunn, S&C, Wachtell

    In this week's Taxation With Representation, Elon Musk announces SpaceX's acquisition of his artificial intelligence company xAI, Devon Energy and Coterra Energy agree to merge, and Banco Santander SA acquires Webster Financial Corp.

  • February 06, 2026

    Iowa Total Receipts Through January Down $893M

    Iowa's total receipts collection from July through January was $893 million behind the same period last year, according to the state Department of Management.

  • February 06, 2026

    Hawaii House Panel OKs Conveyance Tax On Some Transfers

    Hawaii would impose a conveyance tax on the transfer of entity interest if that entity had an interest in real property under a bill passed by a House committee. 

  • February 06, 2026

    Mo. Total Revenues Through Jan. Rise $47M From Last Year

    Missouri's total collections from July through January outpaced the same period last year by $47 million, according to the state Department of Revenue.

  • February 06, 2026

    Kan. Senate Bill Would Eliminate Property Taxes

    Kansas would phase out property taxes over a three-year period under a bill introduced in the state Senate.

  • February 06, 2026

    Miss. Revenue Through Jan. Up $165M From Estimate

    Mississippi's general fund revenue collection from July through January exceeded a forecast by $165 million, according to the state Department of Revenue.

  • February 06, 2026

    Ore. Bill Would Give New Banks $1M Tax Credit

    New banks in Oregon would be eligible for a $1 million tax credit over their first four years under legislation before the House Revenue Committee.

  • February 06, 2026

    Mass. Ballot Proposal Would Cut State Income Tax Rate

    Massachusetts would cut its state income tax rate from 5% to 4% over a three-year period if voters approve a ballot measure proposed in legislation that was introduced in the state House of Representatives.

  • February 05, 2026

    NC Biz Court Bulletin: Dual Representation DQ, Biting Censure

    The North Carolina Business Court kicked off 2026 with a flurry of rulings and a few rebukes from the bench, including partially disqualifying counsel in a restaurant mismanagement melee and censuring a solo attorney who sought to circumvent the specialized superior court's rules.

  • February 05, 2026

    Md. Bill Seeks $14B Tax System Overhaul With 3% Rates

    Maryland would set a flat 3% income tax rate and cut sales tax in half under legislation pitched to a state House panel Thursday that is estimated to reduce state funds by $14 billion in the next fiscal year if adopted.

  • February 05, 2026

    1st Circ. Probes Jurisdiction In Partner Employment Tax Case

    First Circuit judges grappled Thursday with whether an energy investment fund's limited partners should be exempt from the self-employment tax, with much of the argument in the closely watched case focused on whether the U.S. Tax Court had the authority to make the decision in the first place.

  • February 05, 2026

    Ala. Floats Regs For Local Adoption Of Tax Exemptions

    Alabama would establish procedures for the adoption of state sales and use tax exemptions at the local level under regulations proposed by the state Department of Revenue.

  • February 05, 2026

    NY Vehicle Rental Co. Owed $3M Tax Refund, Court Rules

    A New York vehicle rental company is owed a $3.1 million refund for sales tax assessed on vehicle leases that did not end up reflecting the amount paid by the customer, a state appeals court ruled Thursday.

  • February 05, 2026

    Colo. Bill Would Boost Mobile Home Tax Exemption

    Colorado would increase its property tax exemption for mobile homes beginning in 2027 under a bill introduced in the state House of Representatives.

  • February 05, 2026

    Md. Bill Seeks Tax Credit For Retirement Fund Scam Victims

    Maryland would allow a tax credit for people who've been scammed into making early withdrawals from retirement accounts under legislation proposed before a state House panel Thursday.

Expert Analysis

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

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