State & Local
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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.
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February 02, 2026
RI Bill Would End Pet Care, Lab Services Tax Exemptions
Rhode Island would get rid of its sales and use tax exemption for pet care services and laboratory testing services under a bill introduced in the state House of Representatives.
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February 02, 2026
RI House Bill Would Repeal State's Minimum Corp. Tax
Rhode Island would repeal its minimum corporation tax under a bill introduced in the state House of Representatives.
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February 02, 2026
Norton Rose Grows In Key Cities By Adding 5 Polsinelli Attys
Norton Rose Fulbright announced Monday that it has added five former Polsinelli PC shareholders as partners to grow its transactional and healthcare capabilities in two key U.S. markets.
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January 30, 2026
Conn. Justices Free Calif. Woman From Tax Bank Seizure
The Connecticut Supreme Court ruled Friday that a tax collector cannot recover a shuttered company's debts from a California woman's personal bank accounts, saying the case presented an issue of first impression that has "vexed legal scholars" and "spawned a split of authority" among and within federal and state courts.
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January 30, 2026
Ex-Fla. Rep. Says Prosecutor Has 'Personal Animus' In DQ Bid
A former Florida congressman and a lobbyist charged with failing to register as foreign agents for Venezuela urged a federal court to disqualify an assistant U.S. attorney in the case, saying Friday that the prosecutor has a conflict of interest and "personal animus" toward defense counsel.
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January 30, 2026
Md. Senate Bill Seeks New Market Development Tax Credits
Maryland would establish a new markets development program, with tax credits for qualified investments in certain communities, under legislation introduced in the state Senate.
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January 30, 2026
Taxation With Representation: Clifford Chance, Ropes & Gray
In this week's Taxation With Representation, real estate investment trust Apollo Commercial Real Estate Finance Inc. announces plans to sell a loan portfolio to retirement services company Athene Holding Ltd., engineering and technology company Leidos acquires Entrust Solutions Group, and Prosperity Bancshares Inc. and Stellar Bancorp Inc. announce a merger.
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January 30, 2026
Mich. Bill Seeks 32% Tax On Cellphones Used By Minors
Michigan would impose a 32% excise tax on sales of cellphones that would be used by minors under a bill introduced in the state House of Representatives.
Expert Analysis
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.