State & Local

  • January 20, 2026

    IRS Can't Probe Partner-Tier Employment Taxes, 1st Circ. Told

    The IRS is not authorized to scrutinize a partner's taxable net earnings at the business-entity level under a 1982 law governing partnership audits, an energy investment firm told the First Circuit, challenging the agency's bid to subject limited partners to the self-employment tax.

  • January 20, 2026

    Ind. Senate OKs Updating Conformity With Federal Tax Law

    Indiana would amend its definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation unanimously passed by the state Senate.

  • January 20, 2026

    Kim Kardashian's Skims Settles NJ Consumer Fraud Suit

    Skims Body Inc. will pay a $200,000 civil penalty and continue refunding New Jersey shoppers after improperly collecting sales tax on clothing that should have been tax exempt for nearly five years, Attorney General Matthew J. Platkin and the Division of Consumer Affairs announced Tuesday.

  • January 20, 2026

    Hochul's Budget Would Decouple NY From Biz Tax Breaks

    New York Gov. Kathy Hochul proposed decoupling from some business tax breaks passed in the 2025 federal budget bill and extending the state's corporate surtax for another three years as part of a $260 billion budget plan released Tuesday.

  • January 20, 2026

    Ariz. Gov. Vetoes GOP's $1.4B Conformity, Tax Cut Plan

    Arizona Gov. Katie Hobbs vetoed a Republican-backed $1.4 billion tax cut package that would have largely conformed the state with federal tax changes, including corporate tax break extensions, while legislative Democrats introduced her plan for a smaller tax cut package.

  • January 20, 2026

    W.Va. Bill Seeks To Reduce Income Tax Rates

    West Virginia would further lower its individual income tax rates under a bill introduced in the state House of Delegates at the request of the governor. 

  • January 20, 2026

    W.Va. Bill Seeks Corporate Income Tax Rate Cut

    West Virginia would cut its corporate income tax rate in half under a bill introduced in the state Senate.

  • January 20, 2026

    W.Va. House Bill Would Double Homestead Exemption

    West Virginia would increase its homestead exemption to $40,000 under a bill introduced Tuesday in the state's House of Delegates.

  • January 20, 2026

    Neb. Revenue Through Dec. Misses Estimate By $46M

    Nebraska's net revenue collection from July through December lagged behind an estimate by $46 million, according to the state's Department of Revenue.

  • January 20, 2026

    NJ Revenues Through Dec. Up $896M

    New Jersey's revenue collection from July through December was $896 million higher than the same period last year, according to the state Treasury Department.

  • January 20, 2026

    Md. Bill Would Expand Urban Agriculture Property Tax Credit

    Maryland would expand eligibility for local-option property tax breaks for urban agriculture under legislation introduced in the state House of Delegates.

  • January 16, 2026

    Law360 Names Practice Groups Of The Year

    Law360 would like to congratulate the winners of its Practice Groups of the Year awards for 2025, which honor the attorney teams behind litigation wins and significant transaction work that resonated throughout the legal industry this past year.

  • January 16, 2026

    Ariz. Bill Seeks Notice Before Some New Tax Dept. Stances

    Arizona would require the state Department of Revenue to notify certain legislative committee chairs before adopting an interpretation of the state's tax statutes that could adversely affect taxpayers under a bill introduced in the state Senate.

  • January 16, 2026

    Mich. Justices Let Nationwide's Combined Filing Win Stand

    The Michigan Supreme Court declined Friday to review a lower court's ruling that allowed Nationwide entities to file combined returns and share tax credits among their members, with one justice suggesting the state Legislature should revise the combined filing rules for insurance companies.

  • January 16, 2026

    Arby's Franchisee Sale Met Taxability Test, Ark. Justices Told

    An Oklahoma-based company that was once the largest Arby's franchisee owes Arkansas income tax on the sale of its business, the Arkansas tax department told the state's Supreme Court, saying the property sold satisfied a test for taxability.

  • January 16, 2026

    Wash. House Bill Seeks Changes To Cannabis Excise Tax

    Washington would make changes to its cannabis excise tax, which is charged in addition to sales and use tax on adult-use cannabis purchases, under a bill introduced in the state House of Representatives.

  • January 16, 2026

    Minn. Tax Court Wrong To Cut Hilton Value, State Justices Told

    The valuation of a Hilton hotel and convention center in Minneapolis was wrongly slashed by the state's tax court, including by $70 million in one year, a county told the Minnesota Supreme Court.

  • January 16, 2026

    Ariz. Bill Seeks Tax Break For New Small Businesses

    New small businesses in Arizona would be able to subtract their income earned in their first five years of operation under a bill introduced in the state House of Representatives.

  • January 16, 2026

    Kan. Bill Would Let Localities Exempt Food From Sales Tax

    Kansas counties and cities would be able to levy a 0% sales tax on food and food products under a bill introduced in the state House of Representatives on Friday. 

  • January 16, 2026

    Taxation With Representation: Stibbe, A&O Shearman, Latham

    In this week's Taxation With Representation, Keurig Dr Pepper Inc. plans to complete its deal to snap up coffee company JDE Peet's NV, Boston Scientific Corp. acquires medical device company Penumbra Inc., and fitness and wellness platform parent Playlist merges with fitness technology company EGYM.

  • January 16, 2026

    State Rules Add Wrinkle To Scholarship Tax Break's Rollout

    The U.S. Treasury Department is grappling with how to balance federal and state rules to implement a new tax credit for contributions to eligible scholarship programs, an official said Friday, describing states as "gatekeepers" in determining eligibility.

  • January 16, 2026

    RI Gov. Pitches Budget With New High Earner Tax Bracket

    Rhode Island's governor unveiled a proposal to establish a new individual income tax rate on those making more than $1 million as part of his fiscal year 2027 budget recommendation.

  • January 16, 2026

    Ill. Revenue Through Dec. Beats Budget Forecast By $233M

    Illinois revenue from July through December outpaced estimates by $233 million, according to the Office of Management and Budget.

  • January 16, 2026

    NY Tax Collection Through December Up By $6.14B

    New York's general fund revenue from April through December was $6.14 billion higher than the same period last year, according to the state Department of Taxation and Finance.

  • January 16, 2026

    Ariz. Bill Seeks Income Tax Hike For Millionaires

    Arizona would impose an 8% tax on income above $1 million under legislation introduced in the state House of Representatives on Thursday.

Expert Analysis

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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

  • One Singular, Sensible Rate: SALT In Review

    Author Photo

    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

    Author Photo

    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

    Author Photo

    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

    Author Photo

    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

    Author Photo

    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

    Author Photo

    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

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