State & Local
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February 18, 2026
SD Repeals Bad-Debt Modifications For Bank Franchise Tax
South Dakota will require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was signed by the governor.
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February 18, 2026
Colo. House Bill Would Limit High-Earner Tax Break
Colorado would end deductions for some corporate executive salaries and limit the period that businesses could carry forward net operating losses under a bill introduced in the state House of Representatives.
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February 18, 2026
Hawaii Committees Advance Combined Reporting Bill
Hawaii would mandate worldwide combined reporting under a bill recommended to be passed by two Senate committees.
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February 18, 2026
SD Updates Fed. Conformity For Property, Bank, Sales Taxes
South Dakota updated its conformity with the Internal Revenue Code for various property tax, bank franchise tax and sales tax statutes under a bill signed by the governor.
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February 18, 2026
Hawaii Panel Advances Net Capital Gain Tax Increase
Hawaii would increase its tax on net capital gains under a bill referred by a committee in the state House of Representatives.
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February 18, 2026
NJ Tax Revenue Through Jan. $969M Higher Than Last Year
New Jersey's revenues from July through January were $969 million ahead of last year, according to the state Division of Taxation.
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February 17, 2026
Wash. Governor Demands Changes To Millionaires' Tax Bill
A proposal for a nearly 10% tax on income above $1 million that has passed the Washington state Senate is a good start, but it needs significant changes before it gets his signature, Democratic Gov. Bob Ferguson said Tuesday.
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February 17, 2026
Head of DC's Tax Agency Named MTC Executive Director
The Multistate Tax Commission named a deputy chief financial officer for Washington, D.C., as the group's next executive director Tuesday.
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February 17, 2026
County's Tourism Tax Use Was Reasonable, NC Justices Told
Counsel for a coastal North Carolina county told the state's Supreme Court justices Tuesday that commissioners' decision to spend occupancy tax dollars on public safety and infrastructure wasn't arbitrary and capricious, while opining that buying carnival equipment for their own pleasure might be.
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February 17, 2026
NYC's Mamdani Pitches Property Tax Hike As Backup Plan
New York City would hike property taxes by $3.7 billion to help close a $5.4 billion budget gap if state lawmakers don't permit the city to raise income taxes under a preliminary budget plan that Mayor Zohran Mamdani unveiled Tuesday.
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February 17, 2026
Minn. Justices Urged To Uphold Hilton Valuation Cuts
A county assessor overvalued a Minneapolis Hilton hotel and convention center, the property owner told Minnesota's justices, urging the high court to uphold the state tax court's proper valuation.
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February 17, 2026
NYC Dept. Rules Co-Op Sales Get Lower Transfer Tax Rate
An owner's sale of shares of two New York City apartment units in the same building to the same purchaser are treated as sales of individual cooperative units that are subject to a reduced transfer tax rate, the city's Department of Finance said in a letter ruling.
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February 17, 2026
Energy Co. Loses $8M Refund Appeal In Mich. Sourcing Fight
An energy company's wholesale sales were correctly sourced to Michigan, a state appeals court affirmed Tuesday, denying the company's request for an $8 million income tax refund.
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February 17, 2026
NY Tax Collections Through Jan. Up $6.84B From Last Year
New York's tax collections from April through January outpaced the same period last year by $6.84 billion, according to the state Department of Taxation and Finance.
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February 17, 2026
Minn. House Bill Seeks Task Force On Property Tax Increases
Minnesota would establish a task force to investigate the causes of property tax increases and improve local government transparency under legislation introduced Tuesday in the state House.
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February 17, 2026
Va. General Revenue Collection Through January Up $1.18B
Virginia's general fund revenue from July through January beat collections made during the same period last year by $1.18 billion.
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February 17, 2026
Ill. Revenue Through Jan. Beats Budget Forecast By $206M
Illinois' general fund revenue collection from July through January was $206 million more than estimated, according to the Governor's Office of Management and Budget.
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February 17, 2026
Ore. Proposed Ballot Measure Seeks Tax On 'Very Rich'
Oregon would impose a 2% tax on assets of wealthy taxpayers under a measure proposed for the November ballot with a draft title released by the state elections division and now open for public comment.
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February 17, 2026
NY To Establish E-Signature Procedures For Tax Docs
New York state's Department of Taxation and Finance is to develop procedures for the use of electronic signatures on documents submitted to the department under a bill signed by Gov. Kathy Hochul.
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February 17, 2026
AG Ends Pursuit Of RICO Case Against NJ Power Broker
The New Jersey Attorney General's Office said Tuesday that it will not take its criminal racketeering case against South Jersey power broker George E. Norcross III to the state high court, effectively ending its prosecution of him and his associates.
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February 13, 2026
Colo. High-Earner Tax Ballot Plans Appealed To Justices
Opponents of proposed ballot measures to replace Colorado's flat tax with a graduated system that includes higher rates for high earners called on the state's top court to block the measures, arguing that they violate the single-subject requirement for ballot initiatives.
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February 13, 2026
Wis. Justices Pass On Review Of Travel Co.'s PL 86-272 Claim
The Wisconsin Supreme Court declined to hear a Florida-based travel company's appeal of a ruling that said the company's provision of travel services that agents sold through an online portal exceeded P.L. 86-272's protections against state income taxes.
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February 13, 2026
Ore. Panel OKs Moving $4.3B Transportation Tax Vote To May
Oregon would hold a vote in May on a referendum for most of a $4.3 billion transportation funding package instead of November under legislation backed by Democrats and advanced by a special legislative panel.
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February 13, 2026
Ga. Senate Advances GOP's $3B Income Tax Cut
The Georgia Senate advanced a $3 billion proposal Thursday that would slash the state's income tax rate and eliminate it entirely for individuals making up to $50,000 per year, a measure some Republicans envision as the first step toward abolishing the state levy entirely.
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February 13, 2026
NC High Court Snapshot: County Tax Tiff, Earth Fare Pay Fight
North Carolina's highest court kicks off its first week of arguments in 2026 with a look at how a coastal county is spending its occupancy tax dollars on public safety, and whether those allocations flout a state law mandating the funds be put toward tourism.
Expert Analysis
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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.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.