State & Local

  • February 12, 2026

    Oregon Tax Court Dismisses Resident's Refund Case

    An Oregon resident challenging the constitutionality of Portland's income tax must exhaust his administrative remedies before making his case in the state tax court, the regular division of the court ruled. 

  • February 12, 2026

    Mass. Panel Hears Mixed Views On Delaying Tax Conformity

    Massachusetts would delay conformity with federal corporate tax breaks under a bill proposed by Gov. Maura Healey and pitched to a legislative panel Thursday as a balanced approach to the changes, but labor leaders and others pushed back on adopting the tax breaks at all.

  • February 12, 2026

    Del. Enables County To Review, Revise Property Assessments

    Delaware authorized its most populous county to review and revise property reassessments for tax purposes to remedy potential errors under a bill that became law without the governor's signature.

  • February 12, 2026

    Md. Tax On Big Social Media Cos. Pitched To House Tax Panel

    Maryland would tax large social media companies and dedicate funds to mental health services for children and teens under a bill introduced in the House of Delegates on Thursday.

  • February 12, 2026

    Michigan Governor Reappoints Tax Tribunal Judges

    Two Michigan Tax Tribunal judges have been reappointed by Democratic Gov. Gretchen Whitmer and will serve another four-year term on the court, according to a news release. 

  • February 12, 2026

    Ga. General Fund Receipts Up $346M Through January

    Georgia's general fund receipts from July through January exceeded the total from the same period last year by $346 million, according to the state Department of Revenue.

  • February 12, 2026

    Calif. Revenue Through Jan. Up $6.87B From Forecast

    California's general fund revenue collection from July through January outpaced estimates by $6.87 billion, according to the state controller's office.

  • February 12, 2026

    Ore. Panel OKs Tax Compliance Process For State Contractors

    Oregon would require certain state contractors to demonstrate compliance with tax laws under legislation advanced by a House panel.

  • February 12, 2026

    Minn. Receipts Top Forecast By $513M In January

    Minnesota's monthly receipts in January beat an estimate by $513 million, according to the state's Department of Management and Budget.

  • February 11, 2026

    Senate Joins House In Overturning DC Tax Changes

    A Washington, D.C., local law that uncouples elements of the city's tax code from federal tax law would be repealed under a resolution passed in the U.S. Senate on Wednesday.

  • February 11, 2026

    Wash. 'Millionaires Tax' Bill Clears First Legislative Hurdle

    A lawmaking committee in Washington state has advanced an amended "millionaires tax" proposal, voting mostly along party lines to pass a bill that would levy a 9.9% income tax on earnings above $1 million.

  • February 11, 2026

    Ohio Justices Told Parking Garage Wrongly Denied Tax Break

    The Ohio Board of Tax Appeals erred when it ruled that a parking garage owned by a public authority but managed by a private entity wasn't eligible for a property tax exemption, an attorney for the authority told the state's high court Wednesday.

  • February 11, 2026

    NY Justice Inquires About Wayfair's Impact On PL 86-272 Rule

    A New York state appellate court justice asked Wednesday whether the U.S. Supreme Court's Wayfair decision, which involved sales tax responsibilities for out-of-state sellers, can support a New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes.

  • February 11, 2026

    NYC Mayor Calls For Tax On Wealthy During Budget Hearing

    New York City Mayor Zohran Mamdani urged lawmakers to raise taxes on the city's richest residents and most profitable corporations in his testimony before a joint session of the Legislature's tax committee Wednesday.

  • February 11, 2026

    Ariz. House OKs Fed. Conformity, Including Corp. Tax Breaks

    Arizona would conform with corporate tax and other changes in last year's federal budget bill, including its tax breaks for tips and overtime, under legislation approved Wednesday by the state House of Representatives.

  • February 11, 2026

    Calif. Will Allow Property Tax Break For Some Tribal Land

    Native American tribes in California can claim a property tax exemption for land conservation efforts under a bill signed by Democratic Gov. Gavin Newsom.

  • February 11, 2026

    Whitmer Calls For Digital Ad Tax In Mich. Budget Proposal

    Michigan would impose a digital advertising excise tax and implement other tax increases to fund the state's Medicaid program following federal funding cuts under Democratic Gov. Gretchen Whitmer's budget proposal released Wednesday.

  • February 11, 2026

    Ariz. Senate Panel Advances Alternative Fuel, EV Taxes

    Arizona would revoke the exemption and start to impose taxes on alternative vehicle fuels and electric vehicles under a bill recommended by a Senate committee. 

  • February 11, 2026

    Tax Group Of The Year: Sullivan & Cromwell

    Sullivan & Cromwell LLP's tax practice showed the depth of its experience this past year, advising on multijurisdictional tax litigations to playing a key role counseling RedBird Capital Partners in a deal that merged Paramount and Skydance, helping it earn a place among the 2025 Law360 Tax Groups of the Year.

  • February 11, 2026

    Hawaii House Panel OKs Cruise Ship Patron Tax

    Hawaii would impose a flat tax for each passenger of cruise ships docked in the state, in addition to an expanded transient accommodations tax that took effect in 2026, under a bill advanced by a state House panel.

  • February 11, 2026

    Neb. Changes Property Tax Hike Hearing Attendance Rules

    Nebraska changed who must attend public hearings for local governments that seek to raise property taxes beyond a statutorily defined limit under a bill signed by the governor.

  • February 11, 2026

    Hawaii Panel Passes Excise Tax On Vehicle Imports

    Hawaii would impose the state's general excise tax rate on the purchases of imported vehicles by rental car companies in the state under a bill passed by a state House panel. 

  • February 10, 2026

    Ill. Tax, Tip Swipe Fee Ban Survives Banks' Challenge

    An Illinois federal judge Tuesday cleared most of a landmark Illinois law banning swipe fees on tax and tip payments to take effect this summer, dealing a major blow to banking industry groups that sought to block the law altogether.

  • February 10, 2026

    The Tax Angle: DC Home Rule Override, GOP Messaging

    From a look at congressional efforts to overturn a Washington, D.C., law decoupling the district's tax code from the 2025 GOP budget law to Republicans' efforts to recast the budget law as more favorable to working families, here's a peek into a reporter's notebook on a few developing tax stories.

  • February 10, 2026

    Md. Senate Panel OKs Service Station Conversion Tax Break

    Local Maryland jurisdictions would be allowed to grant property tax credits for service stations converting to other uses under legislation advanced by a Senate committee Tuesday that is designed to defray costs of underground fuel tank removal.

Expert Analysis

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

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