State & Local
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February 20, 2026
Del. Net Receipts Through Jan. Rise $526M From Last Year
Delaware's net receipts from July through January outpaced collections made during the same period last fiscal year by $526 million, according to the state Department of Finance.
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February 20, 2026
Trump Imposes Maximum Tariff After Supreme Court Rebuke
President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Economic Emergency Powers Act, then announced that he would increase the duty to the 15% maximum.
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February 19, 2026
MTC Panel Weighing Updates To Broadcasting Tax Rule
A Multistate Tax Commission panel is seeking input on a draft rule that it discussed Thursday seeking to update the intergovernmental agency's broadcasting regulations to address sourcing of revenue from streaming and internet content.
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February 19, 2026
Federal Gov't Overrides DC's Rejection Of Tax Breaks
President Donald Trump signed a resolution repealing a Washington, D.C., law that decoupled sections of the city's tax code from federal changes made as part of last summer's budget law.
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February 19, 2026
MTC Digital Tax Work Group Won't Try To Create Model Law
The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products will not attempt to create model legislation but instead will offer states a set of recommendations, officials said Thursday.
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February 19, 2026
Ariz. Sales Tax Sourcing Change OK'd By House Panel
Arizona would specify that in-state remote sales should be sourced to the location where the seller received the orders under legislation approved by a House panel over the objections of a representative of city governments.
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February 19, 2026
Fla. House Advances Property Tax Cut Toward Ballot
Florida voters would decide whether to exempt all homesteads from property taxes other than school levies beginning in 2027 under a resolution passed by the state House of Representatives.
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February 19, 2026
Md. Sen. OKs Cybersecurity Tax Credit Expansion
Maryland would expand its cybersecurity tax credit to allow larger companies to take advantage of the program under a bill passed unanimously by the state Senate.
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February 19, 2026
Md. Senate OKs Service Station Conversion Tax Break
Maryland's political jurisdictions would be allowed to grant property tax credits for service stations converting to other uses under a bill passed unanimously by the state Senate.
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February 19, 2026
Md. Senate Passes Clarification Of Foreign Income Exclusion
Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under a bill passed unanimously by the state Senate.
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February 19, 2026
NM Lawmakers OK Longer Redevelopment Property Tax Break
New Mexico would extend a property tax exemption period for eligible redevelopment projects under a bill approved by state lawmakers and headed to the governor.
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February 19, 2026
Ore. House Panel OKs Bill For $1M Tax Credit For New Banks
Oregon would allow income tax credits worth up to $1 million for new banks over their first four years under legislation passed by a state House panel.
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February 19, 2026
Md. Senate OKs Replacing Biotech Tax Credit With Grants
Maryland would replace its biotechnology investment tax credit with a new grant program under legislation passed by the state Senate aimed at encouraging more use of the incentive.
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February 19, 2026
RI General Revenue Through Jan. Beat Estimates By $14.2M
Rhode Island's general fund revenue collection from July through January exceeded forecasts by $14.23 million, according to the state Department of Revenue.
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February 18, 2026
Ohio House Puts Federal Tax Conformity Bill In Limbo
An Ohio bill that would update the state's conformity to the federal tax code hit a snag Wednesday after the state House passed the legislation, but Democrats succeeded in stripping a provision that could have put the bill into effect before Tax Day.
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February 18, 2026
Illinois' Pritzker Proposes Social Media Tax To Fund Education
Illinois Gov. JB Pritzker proposed Wednesday that the state levy a new tax on social media companies with at least 100,000 users in the state and direct the money raised to education as part of a $56 billion budget plan he unveiled for fiscal 2027.
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February 18, 2026
Neb. Social Media Tax Plan Faces Pushback From Biz Groups
Nebraska's proposed tax on social media companies based on how many customers they have in the state would lead to protracted legal challenges and would hurt the state and the companies themselves, business groups and others told lawmakers Wednesday.
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February 18, 2026
Ohio Tax Dept. Clarifies Agent Reimbursement Rule
Ohio updated its regulation pertaining to agents to specify that taxpayers receiving reimbursements from clients as a part of a contract are not considered agents.
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February 18, 2026
NY Bill Would Allow Low-THC Drinks In Liquor Stores
A new bill introduced in the New York State Legislature would permit alcohol retailers to sell low-potency cannabis-infused beverages with up to 5 milligrams of THC and impose a new tax on their sale.
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February 18, 2026
Advanced Manufacturing Tax Breaks Pitched To Ore. Panel
Legislation to expand Oregon tax incentives for semiconductor makers and other advanced technology businesses would help revitalize the state's manufacturing sector, supporters of the bill told a Senate panel Wednesday, as some agricultural interests and others opposed the measure.
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February 18, 2026
Colo. Bill Proposes Decoupling From Corp. Tax Breaks
Colorado would decouple from corporate tax deductions allowed at the federal level after the passage of last summer's budget law under a bill presented to the state's General Assembly.
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February 18, 2026
Tax Group Of The Year: Eversheds Sutherland
Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.
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February 18, 2026
Colo. Bill Would End Software Sales Tax Exemption
Colorado would no longer exempt downloaded software sales from the state's sales and use tax under a bill introduced in the state General Assembly.
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February 18, 2026
NJ Gov.'s Transition Panel Floats Tax Amnesty Programs
New Jersey Gov. Mikie Sherrill should consider offering a tax amnesty program and increasing the state tax agency's enforcement capacity, a transition advisory panel recommended Wednesday.
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February 18, 2026
Ore. Senate Panel OKs Estate Tax Threshold Boost
Oregon would boost its estate tax threshold from $1 million to $2.5 million, with a higher top tax rate, under legislation approved Wednesday by a state Senate committee.
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.