State & Local

  • 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.

  • February 02, 2026

    Okla. Gov. Pitches Tax-Related Ballot Measures

    Oklahoma would ensure that it has enough revenue to continue cutting income tax rates and cap property tax rates under proposals for ballot measures offered by the governor Monday. 

  • February 02, 2026

    Del. Lawmakers OK Review, Revision Of Property Assessment

    Delaware would authorize New Castle County's Office of Finance to review and revise property reassessments for tax purposes if a mistake were made in the reassessment process or certain changes in value occurred under a bill approved by state lawmakers and headed to the governor.

  • February 02, 2026

    Ariz. Power Plant May Use Sale For Tax Value

    An Arizona electric power plant owner may use the purchase price of the company in calculating its full cash value for property tax purposes, the Arizona Tax Court said.

  • February 02, 2026

    RI Bill Would Establish Yearly Tax Amnesty Period

    Rhode Island would dedicate one week every fiscal year during which delinquent taxpayers could make outstanding tax payments without incurring interest or penalties as part of a bill introduced in the state House of Representatives.

  • February 02, 2026

    Md. Senate Bill Would OK Split Of Building, Land Tax Rates

    Maryland counties would be authorized to establish separate real property subclasses and tax rates for land and improvements under legislation introduced Monday in the state Senate.

  • February 02, 2026

    RI Bill Would End Pet Care, Lab Services Tax Exemptions

    Rhode Island would get rid of its sales and use tax exemption for pet care services and laboratory testing services under a bill introduced in the state House of Representatives.

  • February 02, 2026

    RI House Bill Would Repeal State's Minimum Corp. Tax

    Rhode Island would repeal its minimum corporation tax under a bill introduced in the state House of Representatives.

  • February 02, 2026

    Norton Rose Grows In Key Cities By Adding 5 Polsinelli Attys

    Norton Rose Fulbright announced Monday that it has added five former Polsinelli PC shareholders as partners to grow its transactional and healthcare capabilities in two key U.S. markets.

  • January 30, 2026

    Conn. Justices Free Calif. Woman From Tax Bank Seizure

    The Connecticut Supreme Court ruled Friday that a tax collector cannot recover a shuttered company's debts from a California woman's personal bank accounts, saying the case presented an issue of first impression that has "vexed legal scholars" and "spawned a split of authority" among and within federal and state courts.

  • January 30, 2026

    Ex-Fla. Rep. Says Prosecutor Has 'Personal Animus' In DQ Bid

    A former Florida congressman and a lobbyist charged with failing to register as foreign agents for Venezuela urged a federal court to disqualify an assistant U.S. attorney in the case, saying Friday that the prosecutor has a conflict of interest and "personal animus" toward defense counsel.

  • January 30, 2026

    Md. Senate Bill Seeks New Market Development Tax Credits

    Maryland would establish a new markets development program, with tax credits for qualified investments in certain communities, under legislation introduced in the state Senate.

  • January 30, 2026

    Taxation With Representation: Clifford Chance, Ropes & Gray

    In this week's Taxation With Representation, real estate investment trust Apollo Commercial Real Estate Finance Inc. announces plans to sell a loan portfolio to retirement services company Athene Holding Ltd., engineering and technology company Leidos acquires Entrust Solutions Group, and Prosperity Bancshares Inc. and Stellar Bancorp Inc. announce a merger.

  • January 30, 2026

    Mich. Bill Seeks 32% Tax On Cellphones Used By Minors

    Michigan would impose a 32% excise tax on sales of cellphones that would be used by minors under a bill introduced in the state House of Representatives.

  • January 30, 2026

    Miss. House Bill Exempts Firearm Safes From Tax

    Mississippi would exempt sales of gun safes from the state's sales tax under a bill introduced in the House of Representatives.

  • January 30, 2026

    La. Parcel Fees Can Apply To Public Properties, AG Says

    The Louisiana Constitution doesn't automatically provide a parcel fee exemption to government-owned properties that are used for public purposes and exempt from general property taxes, the state attorney general said.

  • January 30, 2026

    Fla. Net Revenue Through Dec. Beats Estimates By $480M

    Florida's net revenue from July through December was $480 million better than expected, according to the state Office of Economic and Demographic Research.

  • January 30, 2026

    Mich. Revenues Through Dec. Climb $88M From Last Year

    Michigan's general fund revenue collection from October through December outpaced the same period last year by $88 million, according to the state Budget Office in a report released Friday.

  • January 30, 2026

    Prosecutors Can't Revive RICO Case Against NJ Powerbroker

    The New Jersey Appellate Division on Friday rejected a bid from state prosecutors to revive the criminal racketeering case against South Jersey powerbroker George Norcross and several others, finding that the allegations either did not amount to crimes or were brought too late.

  • January 30, 2026

    NY Lawmakers OK E-Signatures For Tax Docs, Taxpayer Reps

    New York would direct its tax commissioner to establish procedures for the use of electronic signatures and allow taxpayers' authorized representatives to electronically sign tax-related documents under a bill approved by state lawmakers and headed to Gov. Kathy Hochul.

  • January 29, 2026

    MTC Group Unveils Draft For Partnership Tax Sourcing

    The Multistate Tax Commission group working on state taxation of partnerships released a first draft Thursday of a model statute for sourcing partnership income that states could eventually copy.

  • January 29, 2026

    Ore. Anti-Tax Ballot Measures Advance With Draft Titles

    Four proposed Oregon voter initiatives aimed at lessening taxes took a step closer to the November ballot with the filing of draft ballot titles by the state's attorney general.

Expert Analysis

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

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