State & Local
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February 03, 2026
La. Museum Hotel Can't Get Full Tax Break, Panel Says
The Louisiana tax board incorrectly found that a hotel operated by a nonprofit World War II museum was totally exempt from property taxes, a state appeals court ruled, saying only a portion of its use is for tax-exempt purposes.
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February 03, 2026
Pa. Gov.'s Budget Seeks To Tax Cannabis, Skill Games
Pennsylvania would impose a tax on skill games and legalize and tax adult-use cannabis under the budget proposal delivered by Democratic Gov. Josh Shapiro on Tuesday.
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February 03, 2026
Pa. Hotel's Complimentary Rooms Aren't Taxable, Panel Says
A Pennsylvania company operating the Mohegan Sun casino in the Poconos does not owe $1.4 million in room rental tax that the county assessed on complimentary rooms during a two-year period, the Commonwealth Court ruled Tuesday.
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February 03, 2026
Kansas House Intros Property Tax Relief Resolutions
Kansas would put three measures out to voters that would create property tax relief if passed by the Legislature.
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February 03, 2026
Md. Lawmaker Pitches Urban Agriculture Property Tax Credit
Maryland would allow more properties to qualify for local-option tax breaks for urban agriculture under legislation pitched to a state House of Delegates panel Tuesday.
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February 03, 2026
Texas Revenue Rises By $48M Through January
Texas' net general revenue collection from September through January was $48 million higher than in the same period last fiscal year, according to the state comptroller's office.
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February 03, 2026
Colo. Senate Votes To Expand Farm Tax Classification
Colorado would loosen its definitions of farms and ranches to enable more agricultural producers to qualify for property tax advantages under legislation passed Tuesday by the state's Senate.
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February 03, 2026
W.Va. Revenues Through January Beat Forecast By $109M
West Virginia's general fund revenue collection from July through January beat expectations by $109 million, according to the state Budget Office.
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February 03, 2026
Ala. Tax Agency OKs Regs For More Assessment Appeal Time
Alabama taxpayers have twice the amount of time they previously had to appeal assessments to the state's tax tribunal or a county circuit court, according to amended regulations adopted by the state Department of Revenue.
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February 03, 2026
Ariz. Senate Bill Seeks Tax On Incomes Over $1M
Arizona would charge a surtax to people with incomes over $1 million and spend the resulting revenue on school infrastructure under a bill introduced in the state Senate.
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February 03, 2026
Kan. Bill Would Increase School Property Tax Exemption
Kansas would increase its school property tax exemption for 2027 under a bill introduced in the state House of Representatives.
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February 03, 2026
Kan. Bill Would Allow Liquor Tax Hike For Property Reduction
Kansas would allow localities to increase their liquor tax rates if approved by voters in order to offset revenue losses from lowering property tax rates in the area under a bill introduced in the state House of Representatives.
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February 03, 2026
Md. Bill Targets Tax Breaks For Nonprofits Supporting Terror
Maryland would require state officials to determine on a regular basis whether any nonprofit organizations in the state provide material support for terrorist organizations and revoke the tax-exempt status of those that do under legislation in the state House of Delegates.
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February 02, 2026
DC Leaders Warn Against Congress' Nix Of Tax Decoupling
Officials in Washington, D.C., reacted with alarm Monday to a pair of congressional joint resolutions that would repeal a district law that uncouples elements of the city's tax code from federal tax law, saying the repeal would be harmful and intrusive.
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February 02, 2026
Ariz. Plan To Require Supermajorities For Fee Hikes Advances
Arizona's requirement for two-thirds support by the state Legislature for tax increases would also apply to fees set by state agencies if voters in November approve a ballot measure proposed in a resolution advanced Monday by a state Senate panel.
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February 02, 2026
OTA Says Calif. LLC Owes Tax On Fees, Not Escrow Funds
Members of a California limited liability company do not owe additional tax on escrow funds connected with an exchange of property but do owe tax on a prepayment fee and legal fees connected to the exchange, the state Office of Tax Appeals ruled in an opinion released Monday.
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February 02, 2026
Ariz. Panel OKs Bill To Codify Tax Form Conformity
Arizona would require its tax department to produce income tax forms and instructions that assume state conformity with federal tax changes under legislation advanced Monday by a Senate panel.
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February 02, 2026
Spencer Fane Expands To New Orleans With Litigation Hire
Spencer Fane LLP announced that an experienced Louisiana-based attorney from Phelps Dunbar LLP has joined the firm's litigation and dispute resolution team as a partner, marking the fast-growing firm's initial foray into the New Orleans market.
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February 02, 2026
Calif. OTA Accepts FTB's Lowered Market Value Of Corp.
A California corporation that made an S corporation election should have its fair market value at the time of election lowered, the state Office of Tax Appeals ruled.
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February 02, 2026
Calif. Lawmakers OK Tax Break For Tribal Land Conservation
Native American tribes in California would be eligible for a property tax exemption for land conservation efforts under a bill approved by lawmakers and headed to Gov. Gavin Newsom.
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February 02, 2026
Okla. Gov. Pitches Tax-Related Ballot Measures
Oklahoma would ensure that it has enough revenue to continue cutting income tax rates and cap property tax rates under proposals for ballot measures offered by the governor Monday.
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February 02, 2026
Del. Lawmakers OK Review, Revision Of Property Assessment
Delaware would authorize New Castle County's Office of Finance to review and revise property reassessments for tax purposes if a mistake were made in the reassessment process or certain changes in value occurred under a bill approved by state lawmakers and headed to the governor.
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February 02, 2026
Ariz. Power Plant May Use Sale For Tax Value
An Arizona electric power plant owner may use the purchase price of the company in calculating its full cash value for property tax purposes, the Arizona Tax Court said.
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February 02, 2026
RI Bill Would Establish Yearly Tax Amnesty Period
Rhode Island would dedicate one week every fiscal year during which delinquent taxpayers could make outstanding tax payments without incurring interest or penalties as part of a bill introduced in the state House of Representatives.
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February 02, 2026
Md. Senate Bill Would OK Split Of Building, Land Tax Rates
Maryland counties would be authorized to establish separate real property subclasses and tax rates for land and improvements under legislation introduced Monday in the state Senate.
Expert Analysis
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.