State & Local

  • March 05, 2026

    Md. House Bill Seeks One-Time Surtax On Billionaires

    Maryland would impose a one-time surtax on billionaires, with graduated rates ranging from 3% to 6% on wealth beyond $1 billion, under legislation pitched to a state House of Delegates panel Thursday.

  • March 05, 2026

    Two Dozen States Sue Trump To Halt New Global Tariffs

    A coalition of 24 states sued President Donald Trump's administration Thursday in the U.S. Court of International Trade to block global tariffs that the White House imposed shortly after the U.S. Supreme Court struck down an earlier round of tariffs.

  • March 05, 2026

    Minn. Court Barely Changes $108M Office Building Valuation

    A Minnesota office building was slightly overvalued, the state tax court ruled, agreeing in part with the property owners' income approach and finding that the building's free market value was $108 million.

  • March 05, 2026

    SD Adds Remote Seller References For Tax Pacts With Tribes

    South Dakota modified parts of the state's law governing tax collection agreements with Native American tribes to incorporate provisions that impose tax on remote sellers and marketplace providers under a bill signed by the governor.

  • March 05, 2026

    Texas Revenues Through Feb. Beat Last Year By $127M

    Texas' general fund revenue collection from September through February was $127 million higher than the same period last year, according to the state comptroller.

  • March 05, 2026

    Miss. Revenues Through February Exceed Estimate By $99M

    Mississippi's general fund revenue collection from July through February outpaced estimates by $99 million, according to the state Department of Revenue.

  • March 05, 2026

    Ore. Lawmakers Approve $1M Tax Break For New Banks

    Banks starting business in Oregon would be eligible for tax credits worth up to $1 million over four years under legislation passed by lawmakers and heading to the governor.

  • March 05, 2026

    W.Va. Revenue Through Feb. Tops Forecast By $159M

    West Virginia's general revenue collection from July through February beat an estimate by $159 million, according to the state Department of Revenue.

  • March 05, 2026

    Minn. Panel OKs Extending SALT Cap Workaround For PTEs

    Minnesota would extend its workaround for pass-through entities of the federal cap on deductions for state and local tax payments under legislation recommended for passage Thursday by the Senate Taxes Committee.

  • March 05, 2026

    Ore. Lawmakers Pass Lodging Tax Hike

    Oregon would raise its lodging tax rate and put the new revenue toward natural resource programs, including a compensation fund for losses caused by wolves, under legislation approved by lawmakers.

  • March 05, 2026

    Ore. Lawmakers OK Clarification Of Tax Court Representation

    Oregon would clarify and consolidate its laws on representation of taxpayers before the magistrate division of the state tax court under legislation passed by lawmakers and headed to the governor.

  • March 04, 2026

    IRS Chief Says '26 Tax Filing Season Running Smoothly

    The 2026 tax filing season is progressing smoothly, with about 55 million returns already submitted and taxpayers receiving refunds averaging $775 higher than last year, the Internal Revenue Service said Wednesday.

  • March 04, 2026

    Wis. Regs Clarify Tax Exemption For Commercial Loan Income

    Wisconsin clarified an income tax exemption that financial institutions may claim for income derived from qualifying commercial loans under a regulatory order filed by the state Department of Revenue.

  • March 04, 2026

    Ohio Lawmakers OK Updating Conformity To Fed. Tax Code

    Ohio would immediately update its conformity to the federal tax code under a bill given final passage Wednesday by the state Senate that would largely follow federal tax breaks enacted last year.

  • March 04, 2026

    Ariz. Justices OK Manufacturing Tax Break For Launderer

    An Arizona company that rents and launders textiles for the healthcare industry qualifies as a manufacturing or processing operation for purposes of a use tax exemption, the state Supreme Court ruled, reversing a lower court.

  • March 04, 2026

    Mo. Appeals Court Throws Out QuikTrip's Protest Of City Tax

    Convenience store chain QuikTrip's challenge to a Missouri city's $2 million tourism tax assessment belongs in an administrative proceeding rather than in court despite raising constitutional questions, a state appeals court ruled.

  • March 04, 2026

    Indiana Expands Child Care Tax Credit Eligibility

    Indiana expanded its child care income tax credit to more employers and increased the number of employees a company must have to claim the credit under a bill approved by the governor. 

  • March 04, 2026

    Ga. Property Tax Overhaul Fails To Gain House Super Majority

    A proposed Georgia constitutional amendment for placement on the November ballot that would have reduced property tax rates over time failed to get the 120 votes necessary to pass the state House of Representatives. 

  • March 04, 2026

    Ariz. Lawmakers OK Required Rounding After Tax Calculation

    Arizona would require rounding cash transactions to the nearest five cents if pennies aren't available and would apply the requirement after the calculation of taxes under a bill approved by state lawmakers and headed to Gov. Katie Hobbs.

  • March 04, 2026

    Minn. Bill Would OK Tribal Sports Betting With 22% Tax

    Minnesota would authorize and regulate mobile sports betting operations by the 11 recognized Native American tribes in the state, subject to a 22% tax on wagers, under legislation introduced in the state Senate.

  • March 04, 2026

    Mo. House Panel Advances Income Tax Phaseout Plan

    A proposed constitutional amendment that would phase out Missouri's personal income tax in exchange for a broader sales tax base moved a step closer to going before voters Wednesday when a state House committee advanced the measure.

  • March 04, 2026

    Wis. Revenue Collection Through Jan. Up $677M

    Wisconsin's revenue collection from July through January outpaced the same period last year by $677 million, according to the Department of Revenue.

  • March 04, 2026

    Fla. Net Revenue Through Jan. Misses Estimate By $17M

    Florida's net general revenue collection from July through January underperformed an estimate by $17 million, according to the state Office of Economic and Demographic Research.

  • March 04, 2026

    RI Budget Director Pitches New Top Income Tax Bracket

    Rhode Island should create a new tax bracket on income over $1 million in its next budget and decouple from the federal tax code's research and development expense deduction, the state's budget director said in a meeting with lawmakers.

  • March 04, 2026

    Md. House Panel OKs Expanding Urban Agriculture Tax Break

    Maryland would expand eligibility for its local option property tax break for urban agriculture under legislation approved by a state House panel.

Expert Analysis

  • Strategies For Merchants As Payment Processing Costs Rise

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    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.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    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.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    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.

  • A Potential Attack On Good Sense In Chicago: SALT In Review

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    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.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    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.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    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.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    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.

  • A Remarkable Scheme Undressed: SALT In Review

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    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.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    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.

  • Painting Makes Me A Better Lawyer

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    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.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    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.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    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.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    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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