State & Local

  • 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. 

  • January 12, 2026

    Md. Bill Seeks Tax Credits For Service Station Conversions

    Maryland counties or municipal corporations would be allowed to grant property tax credits for service stations that are converted to other uses under a bill introduced in the state Senate.

Expert Analysis

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

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