State & Local

  • January 14, 2026

    Ariz. Bill Seeks Sales Tax Location Clarifications

    Arizona would clarify its treatment of remote sales for tax purposes, codifying its practice of sourcing sales to the seller's location when it receives orders within the state, under legislation introduced in the state House of Representatives.

  • January 13, 2026

    House GOP Floats Framework For 2nd Tax, Reconciliation BIll

    House Republicans laid out their blueprint Tuesday for a budget reconciliation bill this year that would address affordability, outlining goals of eliminating capital gains tax on home sales to first-time homebuyers and repealing the estate tax.

  • January 13, 2026

    Mo. Gov. Seeks Voter Approval To End Income Tax

    Missouri would overhaul its tax system by asking voters to approve a phaseout of the state income tax while also applying the sales tax to an array of services under a plan outlined Tuesday by the governor.

  • January 13, 2026

    Mich. Court Presses Rehab Co. On Medical Items Tax Claim

    A Michigan appeals court pressed a medical device provider Tuesday on its claim that the state's sales tax should not apply to certain medical items, such as gauze and bandages, because those items were prosthetics prescribed by a doctor.

  • January 13, 2026

    Maine Allows Excise Tax Exemption For Some Cannabis Sales

    Maine authorized an excise tax exemption for sales and transfers of adult-use cannabis to cultivation facilities under a bill that became law without the governor's signature.

  • January 13, 2026

    Ariz. Bill Would Pause Sales Tax On Gas, Electric Utilities

    Retail sales of gas and electricity in Arizona would be exempt from the state sales tax applied to utility providers until the revenue lost from the change reaches $2.3 billion under legislation introduced Tuesday.

  • January 13, 2026

    NY's Hochul Pitches EV Sales Tax Break, Canning Tax On Tips

    New York Gov. Kathy Hochul backed a sales tax exemption for electricity purchased at electric vehicle charging stations and following the federal tax exemption for tipped income as part of the State of the State proposals she unveiled Tuesday.

  • January 13, 2026

    DeSantis Reiterates Call For Cutting Fla. Property Taxes

    Florida Gov. Ron DeSantis again urged state lawmakers Tuesday to approve a ballot measure that would cut property taxes, citing a $24 billion increase in annual property tax revenue that local governments have brought in during his tenure.

  • January 13, 2026

    SD Gov. Proposes Local Property Tax Alternative In Address

    South Dakota counties would have the option to replace the county's share of property taxes with a half-cent sales tax under a plan proposed by the governor in his State of the State address Tuesday.

  • January 13, 2026

    Maine Alters Excise Tax Assessment On Camper Trailers

    Maine will change its application and collection of excise tax on camper trailers under a law that took effect without the signature of Democratic Gov. Janet Mills.

  • January 13, 2026

    Minn. Revenues Through Dec. $65M Higher Than Forecast

    Minnesota's total net revenue from July though December outpaced forecasts by $65 million, according to the state Office for Management and Budget.

  • January 13, 2026

    Ohio Revenues Through December Beat Estimates By $344M

    Ohio's general fund revenue collection from July through December was $344 million higher than estimated, according to the state Office of Budget and Management.

  • January 13, 2026

    Md. Senate Bill Seeks Exclusion For Foreign Income

    Maryland would not require foreign-earned income to be included when calculating state income under a bill introduced in the state Senate. 

  • January 13, 2026

    Md. Bill Seeks Subtraction Modification For Fraud Loss

    Maryland would allow taxpayers who are victims of fraud to claim a subtraction modification on their federal adjusted gross income equal to the fraud amount to calculate their state income under a bill introduced in the state House. 

  • January 13, 2026

    Md. Bill Would Allow Separate Land, Improvement Tax Rates

    Maryland would authorize local governments to establish subclasses of real property consisting of land and improvements to land and impose separate tax rates for each subclass under legislation set to be considered by the state House of Delegates' Ways and Means Committee.

  • January 13, 2026

    Ariz. Bill Would Allow Federal Scholarship Tax Credits

    Arizona residents would be eligible for federal income tax credits for contributions to scholarship organizations under legislation introduced in the state Senate to have Arizona participate in a new federal program.

  • January 13, 2026

    Neb. Bill Would Provide Tax Credit For Health Plan Payments

    Nebraska would provide an individual income tax credit for qualified health plan premium payments under a bill introduced in the state's unicameral Legislature.

  • January 12, 2026

    Arizona Gov. Pitches Tax Cuts, End To Data Center Break

    Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.

  • January 12, 2026

    High Court Declines To Hear Michigan Tax Foreclosure Case

    The U.S. Supreme Court declined Monday to hear a property owner's case alleging that a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale.

  • January 12, 2026

    NH Bill Would Let Towns Tax Land, Buildings Separately

    New Hampshire would allow cities and towns to adopt a property tax system that applies different rates to the value of land and the value of buildings under a bill introduced in the state House.

  • January 12, 2026

    Md. Bills Seek Cybersecurity Tax Credit Expansion

    Maryland would increase the maximum value of its tax credit for businesses that buy cybersecurity services in the state and expand related eligibility criteria under bills introduced in the state House and Senate.

  • January 12, 2026

    Maryland Governor Pitches Business Tax Credit Extensions

    Maryland would extend two business tax credits and eliminate a cap on the state's film credit under legislation proposed by its governor as part of an economic development package.

  • January 12, 2026

    Idaho Gov. Calls For Conformity To Fed. Tax Changes

    Idaho's governor asked lawmakers to adjust the state's tax code to conform to the new federal changes, such as hastening business deductions and individual income tax breaks during his State of the State address Monday.

  • January 12, 2026

    Justices Won't Look At Michigan's Foreclosure Sale Rule

    The U.S. Supreme Court declined Monday to review three cases that ask whether Michigan's process to claim surplus proceeds after a tax foreclosure sale violates the takings and due process clauses.

  • January 12, 2026

    Md. Bill Proposes Tax Break For Tipped Income

    Maryland would allow taxpayers to subtract tipped income, that is not already excluded, from their federally adjusted gross income in order to determine state income under a bill introduced in the state House of Representatives. 

Expert Analysis

  • 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.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

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