State & Local

  • February 20, 2026

    NY Tells Appellate Court Professor's Remote Work Is Taxable

    A New York professor was not required by his school to work remotely out of the state during the coronavirus pandemic, so his income is subject to tax by New York, the state commissioner of taxation told the state appellate court.

  • February 20, 2026

    Minn. Bills Seek State Tax Breaks On Overtime, Tips

    Minnesota would allow income tax deductions for tips and overtime, in line with federal changes, under legislation introduced in the state House of Representatives.

  • February 20, 2026

    Up Next At High Court: Cuban Seizures & Removal Deadlines

    The U.S. Supreme Court will kick off its February oral argument session by hearing cases that could expand or limit the availability of damages for U.S. victims of property seized by the Cuban government and a defendant's chance to remove state court cases to federal court.

  • February 20, 2026

    Pa. County Doesn't Owe Interest On Overpaid Property Tax

    A Pennsylvania county that overassessed property tax on parcels of land doesn't owe interest on the property owner's refund, the state's Commonwealth Court ruled.

  • February 20, 2026

    Minn. House Bill Seeks To Repeal Estate Tax

    Minnesota would repeal its estate tax under legislation filed in the state's House of Representatives.

  • February 20, 2026

    Neb. Tax Board Upholds $2M Value Of Commercial Property

    Nebraska's tax board said that the income approach used by the local assessor correctly valued a commercial property at nearly $2 million in an order released Friday.

  • February 20, 2026

    Ore. House Panel OKs Federal Corp. Tax Decoupling Plan

    Oregon would decouple from two federal corporate tax breaks and create a tax credit for job creation under legislation advanced by a state House of Representatives committee over the objections of panel Republicans.

  • February 20, 2026

    Neb. Tax Board Says Retail Property Correctly Valued

    The Nebraska tax board said that a retail property assessed at more than $1 million was valued correctly, despite claims from the property owner that the assessor's income approach valuation was wrong, in an order released Friday.

  • February 20, 2026

    Taxation With Representation: Freshfields, Simpson Thacher

    In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.

  • February 20, 2026

    Judge Doubts Famed Boston Chef Was Unaware Of Tax Suit

    A Massachusetts judge has denied once-acclaimed Boston chef Barbara Lynch's request to lift a default in a lawsuit over unpaid taxes on her now-closed restaurants, saying "it is almost impossible" to believe that Lynch did not know she was being sued personally until now.

  • 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.

  • 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 Emergency Economic Powers Act, then announced that he would increase the duty to the 15% maximum.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

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