State & Local
-
January 14, 2026
Iowa Gov. Pitches Property Tax Breaks In State Address
Iowa would bring down local property tax rates by putting into place a series of rate-reducing measures pitched by the governor in her State of the State address.
-
January 14, 2026
Ky. General Revenue Through December Down $52M
Kentucky's general fund revenue collection from July through December lagged behind last year by $52 million, according to the Department of Revenue.
-
January 14, 2026
Pa. Revenue Through Dec. Beats Forecast By $239M
Pennsylvania's general fund revenue collection from July through December outpaced a forecast by $239 million, according to the state Department of Revenue.
-
January 14, 2026
Ariz. Bill Seeks Sales Tax Location Clarifications
Arizona would clarify its treatment of remote sales for tax purposes, codifying its practice of sourcing sales to the seller's location when it receives orders within the state, under legislation introduced in the state House of Representatives.
-
January 13, 2026
House GOP Floats Framework For 2nd Tax, Reconciliation BIll
House Republicans laid out their blueprint Tuesday for a budget reconciliation bill this year that would address affordability, outlining goals of eliminating capital gains tax on home sales to first-time homebuyers and repealing the estate tax.
-
January 13, 2026
Mo. Gov. Seeks Voter Approval To End Income Tax
Missouri would overhaul its tax system by asking voters to approve a phaseout of the state income tax while also applying the sales tax to an array of services under a plan outlined Tuesday by the governor.
-
January 13, 2026
Mich. Court Presses Rehab Co. On Medical Items Tax Claim
A Michigan appeals court pressed a medical device provider Tuesday on its claim that the state's sales tax should not apply to certain medical items, such as gauze and bandages, because those items were prosthetics prescribed by a doctor.
-
January 13, 2026
Maine Allows Excise Tax Exemption For Some Cannabis Sales
Maine authorized an excise tax exemption for sales and transfers of adult-use cannabis to cultivation facilities under a bill that became law without the governor's signature.
-
January 13, 2026
Ariz. Bill Would Pause Sales Tax On Gas, Electric Utilities
Retail sales of gas and electricity in Arizona would be exempt from the state sales tax applied to utility providers until the revenue lost from the change reaches $2.3 billion under legislation introduced Tuesday.
-
January 13, 2026
NY's Hochul Pitches EV Sales Tax Break, Canning Tax On Tips
New York Gov. Kathy Hochul backed a sales tax exemption for electricity purchased at electric vehicle charging stations and following the federal tax exemption for tipped income as part of the State of the State proposals she unveiled Tuesday.
-
January 13, 2026
DeSantis Reiterates Call For Cutting Fla. Property Taxes
Florida Gov. Ron DeSantis again urged state lawmakers Tuesday to approve a ballot measure that would cut property taxes, citing a $24 billion increase in annual property tax revenue that local governments have brought in during his tenure.
-
January 13, 2026
SD Gov. Proposes Local Property Tax Alternative In Address
South Dakota counties would have the option to replace the county's share of property taxes with a half-cent sales tax under a plan proposed by the governor in his State of the State address Tuesday.
-
January 13, 2026
Maine Alters Excise Tax Assessment On Camper Trailers
Maine will change its application and collection of excise tax on camper trailers under a law that took effect without the signature of Democratic Gov. Janet Mills.
-
January 13, 2026
Minn. Revenues Through Dec. $65M Higher Than Forecast
Minnesota's total net revenue from July though December outpaced forecasts by $65 million, according to the state Office for Management and Budget.
-
January 13, 2026
Ohio Revenues Through December Beat Estimates By $344M
Ohio's general fund revenue collection from July through December was $344 million higher than estimated, according to the state Office of Budget and Management.
-
January 13, 2026
Md. Senate Bill Seeks Exclusion For Foreign Income
Maryland would not require foreign-earned income to be included when calculating state income under a bill introduced in the state Senate.
-
January 13, 2026
Md. Bill Seeks Subtraction Modification For Fraud Loss
Maryland would allow taxpayers who are victims of fraud to claim a subtraction modification on their federal adjusted gross income equal to the fraud amount to calculate their state income under a bill introduced in the state House.
-
January 13, 2026
Md. Bill Would Allow Separate Land, Improvement Tax Rates
Maryland would authorize local governments to establish subclasses of real property consisting of land and improvements to land and impose separate tax rates for each subclass under legislation set to be considered by the state House of Delegates' Ways and Means Committee.
-
January 13, 2026
Ariz. Bill Would Allow Federal Scholarship Tax Credits
Arizona residents would be eligible for federal income tax credits for contributions to scholarship organizations under legislation introduced in the state Senate to have Arizona participate in a new federal program.
-
January 13, 2026
Neb. Bill Would Provide Tax Credit For Health Plan Payments
Nebraska would provide an individual income tax credit for qualified health plan premium payments under a bill introduced in the state's unicameral Legislature.
-
January 12, 2026
Arizona Gov. Pitches Tax Cuts, End To Data Center Break
Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.
-
January 12, 2026
High Court Declines To Hear Michigan Tax Foreclosure Case
The U.S. Supreme Court declined Monday to hear a property owner's case alleging that a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale.
-
January 12, 2026
NH Bill Would Let Towns Tax Land, Buildings Separately
New Hampshire would allow cities and towns to adopt a property tax system that applies different rates to the value of land and the value of buildings under a bill introduced in the state House.
-
January 12, 2026
Md. Bills Seek Cybersecurity Tax Credit Expansion
Maryland would increase the maximum value of its tax credit for businesses that buy cybersecurity services in the state and expand related eligibility criteria under bills introduced in the state House and Senate.
-
January 12, 2026
Maryland Governor Pitches Business Tax Credit Extensions
Maryland would extend two business tax credits and eliminate a cap on the state's film credit under legislation proposed by its governor as part of an economic development package.
Expert Analysis
-
Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
-
In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
-
National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
-
Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
-
Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
-
AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
-
When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
-
Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
-
Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
-
Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
-
Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
-
5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.