State & Local
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February 06, 2026
Mich. Panel Presses Energy Co. In $8M Tax Sourcing Fight
Michigan Court of Appeals judges sounded inclined Friday to uphold a state tax tribunal decision that denied an energy wholesale company's $8 million income tax refund claim when ruling that electricity sales were sourced to where the electricity entered Michigan's grid and not to out-of-state consumers' locations.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
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.
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Painting Makes Me A Better Lawyer
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.
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Protecting Sensitive Court Filings After Recent Cyber Breach
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.
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What Ethics Rules Say On Atty Discipline For Online Speech
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.