State & Local

  • January 27, 2026

    Md. Bill Would Let Counties Split Up Land, Building Tax Rates

    Maryland counties could establish separate real property subclasses for land and improvements, with different tax rates, under legislation heard by a state House of Delegates panel Tuesday and opposed by business and real estate groups.

  • January 27, 2026

    Md. Lawmaker Pitches Commercial Property Tax Hike Option

    Maryland counties would benefit from a bill allowing them to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education, a sponsor of the bill told a state House panel Tuesday.

  • January 27, 2026

    Md. Tax Dept. Could Seek Info On Exempt Cos. Under Bill

    Tax officials in Maryland would again be authorized to request additional information from businesses that report personal property worth less than the $20,000 threshold for taxation under legislation pitched to a state House of Delegates panel Tuesday.

  • January 27, 2026

    W.Va. Bill Would Exempt Feminine Hygiene Products From Tax

    West Virginia would exempt diapers, other infant products and feminine hygiene products from sales tax under a bill introduced in the state House of Delegates.

  • January 27, 2026

    Utah General Fund Revenue Through Dec. Increases $318M

    Utah's general fund revenue collection from July through December outpaced the same period in the previous year by $318.4 million, according to the state tax commission.

  • January 27, 2026

    Tenn. Resolution Would Permit Optional Property Tax System

    Tennessee would allow local governments to make property taxes optional or create deferred tax payment plans under a constitutional amendment introduced in the state House of Representatives.

  • January 27, 2026

    SD Senate OKs Updating Conformity With Federal Tax Code

    South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously passed by the state Senate and referred to the state House's Taxation Committee.

  • January 26, 2026

    Ariz. Panel OKs Making Tax Dept. Notify Of New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced Monday by a state Senate committee.

  • January 26, 2026

    Ariz. Panel Advances Crypto Property Tax Exemption Plan

    Arizona would place on the November ballot a proposition to amend its constitution and exempt digital currencies from property taxation under legislation advanced by a state Senate committee Monday.

  • January 26, 2026

    Ohio Justices' Tax Rulings Offer Blueprint For Sourcing Proof

    Two Ohio Supreme Court decisions upholding gross receipts taxes on goods that were temporarily kept at Ohio distribution centers before being shipped elsewhere may have provided out-of-state businesses with crucial guidance about how to prove their sourcing positions.

  • January 26, 2026

    Hawaii Gov. Urges Tax Cut Pause Amid Funding Freeze

    Hawaii's governor has asked lawmakers to put tax cuts set to come into effect in 2027 through 2029 on pause to help raise revenue to make up for declines in federal funding during his State of the State address Monday.

  • January 26, 2026

    Mass. Gov.'s Bill Seeks Corp. Tax Conformity, But In '26, '27

    Massachusetts would delay until 2026, or later, conformity with corporate tax provisions in last year's federal budget bill signed in July under legislation sponsored by Gov. Maura Healey that she said will prevent any revenue drops in the current fiscal year.

  • January 26, 2026

    Colo. Bill Would Include Low-Income Rentals In Tax Credit

    Colorado would expand a tax break for property developed for low-income housing and nonprofit housing providers to include property developed for rental by low-income residents under a bill introduced in the state House.

  • January 26, 2026

    Alaska Gov. Says Tax Hike Won't Solve Funding Shortfall

    Alaska's governor warned in his State of the State address that current revenues may not be enough to fund the government in the short term and that he is seeking to work with the state Legislature to come up with a solution.

  • January 26, 2026

    SC Revenue Through Dec. Rises $263M From Last Year

    South Carolina's general fund revenue collection from July through December outpaced the same period last year by $263 million, according to the state Board of Economic Advisors.

  • January 26, 2026

    ND Revenues Through Dec. Up $7M From Estimate

    North Dakota's general fund revenue from July through December was $7 million higher than estimates, according to the state Legislative Council.

  • January 23, 2026

    Massachusetts Macy's Store Overvalued, Tax Board Says

    A Macy's store in Massachusetts was overvalued by a local assessor, the state's Appellate Tax Board said Friday, reducing assessed values for the store for years 2020-2022.

  • January 23, 2026

    NJ Modifies Qualified Costs For Film, Digital Media Tax Break

    New Jersey modified which costs may be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill signed by former Gov. Phil Murphy on his last day in office.

  • January 23, 2026

    NY Appellate Court OKs Congregation's Tax Exemption Denial

    A Jewish congregation was not entitled to property tax exemptions from the town in which its properties are located, a New York appellate court ruled, partially affirming and partially reversing a trial court's findings.

  • January 23, 2026

    Fla. House Panel Advances Property Tax Phaseout

    Florida would phase out property taxes other than school taxes for residential homesteads if voters approve a ballot measure under a joint resolution advanced Friday by a state House committee.

  • January 23, 2026

    Mass. Staffing Co. Denied Tax Deduction For Cash Wages

    A Massachusetts staffing company was rightly disallowed a $1 million deduction in tax year 2015 it claimed for subcontractors it paid in cash, the state tax appeals board said in a decision released Friday.

  • January 23, 2026

    Hawaii House Bill Would Legalize, Tax Cannabis

    Hawaii would allow adult-use cannabis sales in the state and tax the sales under a bill introduced in the state House of Representatives.

  • January 23, 2026

    Hawaii House Republicans Propose Ending Income Tax

    Hawaii would eliminate its individual income tax under a bill introduced by Republicans in the state House of Representatives. 

  • January 23, 2026

    Ore. Dems Seek Early Vote On $4B Transportation Tax Hike

    Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.

  • January 23, 2026

    Hawaii House Bill Would Create Tax On High Earners

    Hawaii would charge a surtax on income over $1 million for joint filers and income over $500,000 for individuals under a bill introduced in the state House of Representatives.

Expert Analysis

  • 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.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    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.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    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.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    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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