State & Local
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January 23, 2026
Hawaii House Bill Would End Tax On Groceries
Hawaii would retroactively eliminate its excise tax on groceries under a bill introduced in the state House of Representatives.
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January 22, 2026
NC Court Backs Asphalt Co. In $2.6M Tax Dispute
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state business court affirmed, canceling a $2.6 million bill.
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January 22, 2026
NJ Offers $300M In Sports And Entertainment Tax Credits
Developers of sports and entertainment projects in New Jersey can claim up to $300 million in tax credits as part of a package of $2.5 billion in economic development credits signed by former Gov. Phil Murphy on his last day in office.
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January 22, 2026
NJ Allows Expanded Info Disclosure For Employer Payroll Tax
New Jersey expanded the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill signed by now-former Gov. Phil Murphy in one of his last acts in office.
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January 22, 2026
RI Revenue Through December Up $28M From Estimate
Rhode Island's general fund revenue from July through December outperformed an estimate by $28 million, according to the state Department of Revenue.
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January 22, 2026
Ariz. Dept. Says Lawmakers' Tax Proposals Could Affect Filing
If the Arizona Legislature does not pass a bill that is consistent with an executive order issued in November, then state taxpayers may need to amend their taxes, the state Department of Revenue announced Thursday.
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January 22, 2026
Digital Services Taxes May Give Leverage In US Trade Deals
As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them.
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January 22, 2026
Biz Groups Resist Md. Commercial Property Tax Plan
Maryland would allow counties to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education under legislation pitched to a Senate panel and opposed by business groups.
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January 22, 2026
NC Revenue Collection Through Dec. Up $509M
North Carolina's revenue collected from July through December was $509 million higher than the same period last year, according to the state controller in a report released Thursday.
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January 22, 2026
Md. Gov. Puts Forward $71B Budget With No New Taxes
Maryland would not levy any new taxes or fees under a $71 billion budget proposed by its governor for fiscal year 2027.
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January 22, 2026
Utah Bills Would Cut Corporate, Individual Income Tax Rates
Utah would lower its corporate and individual income tax rates and its corporate franchise tax rate under bills introduced in the state House of Representatives and Senate.
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January 22, 2026
Maryland Bill Would Let Tax Dept. Seek Info On Exempt Cos.
Maryland tax officials would be allowed to seek additional information from businesses that report personal property below the $20,000 threshold for taxation under legislation pitched by a state assessment official to a legislative panel.
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January 21, 2026
Alaska House Bill Would Limit Property Value Increases
Alaska would cap the amount by which a local assessor could increase the assessed value of real property from its previous assessment under a bill introduced in the state House of Representatives.
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January 21, 2026
Md. Bill Would Specify Property Site For Inheritance Tax
Maryland would establish the location of intangible personal property for state inheritance tax purposes and repeal an exemption for the receipt of a nonresident dead person's property under a bill introduced in the state Senate.
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January 21, 2026
Utah Bill Seeks Property Tax Break Boost Via Referendum
Utah would increase a property tax exemption for residential property contingent on passage of a proposed amendment to the state constitution under a bill introduced in the state House of Representatives.
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January 21, 2026
NM Gov. Calls For End To Tax On Healthcare Services
New Mexico would exempt healthcare services in the state from its gross receipts tax and create tax credits for new technology under a plan proposed by the governor.
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January 21, 2026
Mo. Bill Would Allow Earnings Tax To Replace Property Taxes
Missouri would authorize counties to replace real property and personal property taxes with a tax on individuals' and business' earnings under a bill introduced in the state House of Representatives.
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January 21, 2026
Ore. Proposals Seek 10-Year Tax Sunset, Other Tax Cuts
Oregon would end its estate tax and put a 10-year sunset on all taxes under voter initiatives proposed for the November ballot that were advanced by state election officials with the verification of sufficient sponsorship signatures.
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January 21, 2026
Ariz. Revenues Through Dec. Up $239M From Forecast
Arizona's general fund revenue collection from July through December outpaced estimates by $239 million, according to the state Joint Legislative Budget Committee.
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January 21, 2026
Massachusetts Owes Developer $15M Tax Credit, Court Rules
Massachusetts' Department of Revenue owes a Boston Seaport developer a $15.3 million brownfields tax credit, a state judge said, finding that the tax agency was not entitled to second-guess the extent and cost of environmental remediation at the site to justify a smaller amount.
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January 21, 2026
Minn. Tax Court Nixes Cases Despite Sick Appraiser Claim
Challenges to several Minnesota property tax appraisals were dismissed after the owners missed a deadline imposed by state tax court, which rejected the owners' argument that their chosen appraiser suffered from a medical condition.
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January 21, 2026
Minn. Court Denies Tax Break For Assisted Living Unit
An assisted living facility unit owned by a nonprofit corporation is not eligible for a tax break as a charity as sought by the unit's resident, the Minnesota Tax Court said, after previously rejecting a county's effort to stop the case.
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January 21, 2026
Wis. Assembly OKs Income Tax Subtraction For Overtime Pay
Wisconsin would create an income tax subtraction for overtime compensation under a bill passed by the state Assembly.
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January 20, 2026
Law360 Names Firms Of The Year
Eight law firms have earned spots as Law360's Firms of the Year, with 48 Practice Group of the Year awards among them, achieving milestones such as high-profile litigation wins at the U.S. Supreme Court and 11-figure merger deals.
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January 20, 2026
Mass. Senate OKs Property Tax 'Shock' Protection Plan
Massachusetts would allow local governments to grant tax credits to certain residential property owners whose property tax levies would otherwise increase by more than 10% under legislation passed by the state Senate.
Expert Analysis
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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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.