State & Local
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February 13, 2026
Md. Bill Seeks $1M Angel Investor Tax Credit For Small Tech
Maryland would allow a credit worth up to $1 million for angel investors in small technology companies under legislation introduced in the General Assembly.
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February 13, 2026
Kan. Bill Seeks Severance Tax Exemption For New Wells
Kansas would provide a severance tax exemption for new oil and gas wells under a bill introduced in the state's House of Representatives.
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February 13, 2026
Hawaii Panel Advances Tax On Sport Betting Licenses
Hawaii would impose its general excise tax on sports betting operator's licenses under a bill passed by a state House of Representatives committee.
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February 12, 2026
Md. Panel Told Data Center Tax Break Too Costly
Maryland should pass proposed legislation to repeal the state's tax break for data centers, the bill's sponsor told a House of Delegates committee Thursday, saying the incentive threatens to be more costly than anticipated.
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February 12, 2026
Tuscaloosa, Others Give Up Ala. Remote Seller Tax Challenge
Alabama cities that were challenging the state's optional flat sales tax system for remote sellers have voluntarily dropped their suit in the hopes that the state Legislature will offer a solution.
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February 12, 2026
Idaho Conforms To Fed. Tax Changes, With Some Exceptions
Idaho conformed to recently enacted federal tax changes with exceptions for bonus depreciation and certain research and experimentation costs under a bill signed by the governor.
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February 12, 2026
Oregon Tax Court Dismisses Resident's Refund Case
An Oregon resident challenging the constitutionality of Portland's income tax must exhaust his administrative remedies before making his case in the state tax court, the regular division of the court ruled.
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February 12, 2026
Mass. Panel Hears Mixed Views On Delaying Tax Conformity
Massachusetts would delay conformity with federal corporate tax breaks under a bill proposed by Gov. Maura Healey and pitched to a legislative panel Thursday as a balanced approach to the changes, but labor leaders and others pushed back on adopting the tax breaks at all.
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February 12, 2026
Del. Enables County To Review, Revise Property Assessments
Delaware authorized its most populous county to review and revise property reassessments for tax purposes to remedy potential errors under a bill that became law without the governor's signature.
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February 12, 2026
Md. Tax On Big Social Media Cos. Pitched To House Tax Panel
Maryland would tax large social media companies and dedicate funds to mental health services for children and teens under a bill introduced in the House of Delegates on Thursday.
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February 12, 2026
Michigan Governor Reappoints Tax Tribunal Judges
Two Michigan Tax Tribunal judges have been reappointed by Democratic Gov. Gretchen Whitmer and will serve another four-year term on the court, according to a news release.
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February 12, 2026
Ga. General Fund Receipts Up $346M Through January
Georgia's general fund receipts from July through January exceeded the total from the same period last year by $346 million, according to the state Department of Revenue.
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February 12, 2026
Calif. Revenue Through Jan. Up $6.87B From Forecast
California's general fund revenue collection from July through January outpaced estimates by $6.87 billion, according to the state controller's office.
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February 12, 2026
Ore. Panel OKs Tax Compliance Process For State Contractors
Oregon would require certain state contractors to demonstrate compliance with tax laws under legislation advanced by a House panel.
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February 12, 2026
Minn. Receipts Top Forecast By $513M In January
Minnesota's monthly receipts in January beat an estimate by $513 million, according to the state's Department of Management and Budget.
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February 11, 2026
Senate Joins House In Overturning DC Tax Changes
A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. Senate on Wednesday.
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February 11, 2026
Wash. 'Millionaires Tax' Bill Clears First Legislative Hurdle
A lawmaking committee in Washington state has advanced an amended "millionaires tax" proposal, voting mostly along party lines to pass a bill that would levy a 9.9% income tax on earnings above $1 million.
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February 11, 2026
Ohio Justices Told Parking Garage Wrongly Denied Tax Break
The Ohio Board of Tax Appeals erred when it ruled that a parking garage owned by a public authority but managed by a private entity wasn't eligible for a property tax exemption, an attorney for the authority told the state's high court Wednesday.
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February 11, 2026
NY Justice Inquires About Wayfair's Impact On PL 86-272 Rule
A New York state appellate court justice asked Wednesday whether the U.S. Supreme Court's Wayfair decision, which involved sales tax responsibilities for out-of-state sellers, can support a New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes.
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February 11, 2026
NYC Mayor Calls For Tax On Wealthy During Budget Hearing
New York City Mayor Zohran Mamdani urged lawmakers to raise taxes on the city's richest residents and most profitable corporations in his testimony before a joint session of the Legislature's tax committee Wednesday.
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February 11, 2026
Ariz. House OKs Fed. Conformity, Including Corp. Tax Breaks
Arizona would conform with corporate tax and other changes in last year's federal budget bill, including its tax breaks for tips and overtime, under legislation approved Wednesday by the state House of Representatives.
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February 11, 2026
Calif. Will Allow Property Tax Break For Some Tribal Land
Native American tribes in California can claim a property tax exemption for land conservation efforts under a bill signed by Democratic Gov. Gavin Newsom.
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February 11, 2026
Whitmer Calls For Digital Ad Tax In Mich. Budget Proposal
Michigan would impose a digital advertising excise tax and implement other tax increases to fund the state's Medicaid program following federal funding cuts under Democratic Gov. Gretchen Whitmer's budget proposal released Wednesday.
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February 11, 2026
Ariz. Senate Panel Advances Alternative Fuel, EV Taxes
Arizona would revoke the exemption and start to impose taxes on alternative vehicle fuels and electric vehicles under a bill recommended by a Senate committee.
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February 11, 2026
Tax Group Of The Year: Sullivan & Cromwell
Sullivan & Cromwell LLP's tax practice showed the depth of its experience this past year, advising on multijurisdictional tax litigations to playing a key role counseling RedBird Capital Partners in a deal that merged Paramount and Skydance, helping it earn a place among the 2025 Law360 Tax Groups of the Year.
Expert Analysis
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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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.