State & Local

  • February 26, 2026

    3 Key Areas Where Tax Administrations Are Using AI

    Tax administrations across the globe are increasingly turning to artificial intelligence for everything from flagging suspicious returns to analyzing satellite imagery, allowing authorities to cast a wider net for revenue while potentially raising data bias and privacy risks. Here, Law360 breaks down three key areas where tax administrations are using AI, including the benefits and risks.

  • February 26, 2026

    Minn. Senate Bill Seeks To End Fed. Tax On State Workers

    Minnesota would not withhold or remit federal income taxes from the pay of state employees under a bill introduced Thursday in the state Senate. 

  • February 26, 2026

    W.Va. Legislature OKs Federal Income Definition Conformity

    West Virginia would align with the federal definition of federal adjusted gross income under a bill passed in the House of Delegates. 

  • February 26, 2026

    Va. Lawmakers OK Free E-File Program For Income Taxpayers

    Virginia would require its Department of Taxation to develop a free electronic tax return filing program for state individual income taxpayers under a bill unanimously approved by state lawmakers and next headed to the governor.

  • February 26, 2026

    Md. Deputy Comptroller To Depart Agency After 18 Years

    Maryland's chief deputy comptroller, an 18-year veteran of the agency, will depart the office on June 1, the state comptroller announced.

  • February 26, 2026

    NC Revenue Collection Through Jan. Up $480M

    North Carolina's revenue collection from July through January rose $480 million from the same period last year, according to the Office of the State Controller.

  • February 25, 2026

    Ohio House OKs Immediate Effect For Federal Conformity

    Ohio's House of Representatives agreed Wednesday to fast-track the effective date of a bill that would update the state's conformity to the federal tax code, reversing course from a prior action in which the chamber voted against putting the legislation into immediate effect upon enactment.

  • February 25, 2026

    Tech Cos. Pitch $200M Change To Md. Data Services Tax

    Maryland's new 3% tax on many data services would be altered to exclude those used in taxable services under a bill that technology companies recommended to a state Senate panel Wednesday and that is projected to cost upward of $200 million a year.  

  • February 25, 2026

    Wisconsin Democrats Introduce Cannabis Legalization Bill

    Democratic lawmakers in the Wisconsin Legislature introduced a bill Tuesday to legalize simple possession of marijuana for recreational purposes and to tax and regulate its sale, along with a slew of other cannabis reforms.

  • February 25, 2026

    Justices Skeptical That Mich. Tax Sale Is Unconstitutional

    U.S. Supreme Court justices seemed skeptical Wednesday that a Michigan county violated the U.S. Constitution when it took the title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner.

  • February 25, 2026

    Ore. Senate OKs Extension Of SALT Cap Workaround

    Oregon would extend its workaround of the federal cap on deductions for state and local tax payments by two years under a bill passed in the state Senate.

  • February 25, 2026

    Va. Lawmakers Vote To Extend Film Tax Credit

    Virginia would extend its film production tax credit by four years under a bill approved by state lawmakers and headed to the governor for consideration.

  • February 25, 2026

    Insurers Weighing Economic Substance In Clean Energy Deals

    As deals involving clean energy tax credits continue to proliferate, some tax insurers say they are increasingly underwriting the structural risks with an eye toward potential Internal Revenue Service scrutiny over the economic substance of the arrangements.

  • February 25, 2026

    Tax Group Of The Year: Baker McKenzie

    Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.

  • February 25, 2026

    Wis. Tax Panel Says Natural Gas Co. Qualifies For Tax Break

    A Wisconsin company's facility that is used to filter, dry and treat biogas qualifies for a manufacturing tax classification, according to the state Tax Appeals Commission, reversing the determination of the state tax department.

  • February 25, 2026

    Ind. Legislators OK Expanding Employer Child Care Tax Credit

    Indiana would expand the child care income tax credit to more employers and increase the number of employees a company must have to claim the credit under a bill passed by the Legislature. 

  • February 25, 2026

    Colo. High-Earner Graduated Tax Plan OK'd For Signatures

    A proposed ballot measure to replace Colorado's flat tax with a graduated system with higher rates for high earners, netting up to $2.7 billion for the state annually, has qualified for signature gathering.

  • February 25, 2026

    Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell

    Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.

  • February 25, 2026

    Wis. Shipbuilder's Painting Facility Can't Claim Tax Break

    A Wisconsin painting and blasting facility used by a shipbuilding company doesn't qualify for a tax exemption for wastewater treatment facilities or manufacturing facilities, according to the state Tax Appeals Commission.

  • February 25, 2026

    Colo. Lawmakers OK Wider Farm, Ranch Tax Classification

    Colorado would broaden its definition of farms and ranches for property tax purposes to allow more agriculture producers to qualify for tax advantages under a bill unanimously approved by state lawmakers and headed to Gov. Jared Polis.

  • February 25, 2026

    Ore. Senate OKs Higher Estate Tax Threshold, Increased Rates

    Oregon's threshold for estates subject to state tax would rise from $1 million to $2.5 million, with new, higher rates, under legislation passed by the state Senate.

  • February 24, 2026

    Federal Override Of DC Tax Law Is Invalid, City's AG Says

    A law signed by President Donald Trump that stops Washington, D.C., from decoupling from part of his signature tax law came too late and is thus invalid under the D.C. Home Rule Act, the district's attorney general said Tuesday.

  • February 24, 2026

    Ore. House OKs Increase In Statewide Lodging Tax

    Oregon would nearly double its statewide lodging tax under legislation passed Tuesday by the state House of Representatives.

  • February 24, 2026

    NY Asks Appeals Court To Nix Sunoco's $2.6M Tax Refund Bid

    Sunoco's attempt to claim a $2.6 million New York corporate franchise tax refund by including oil sales to third parties in its tax calculations would result in double-counting the transactions in its apportionment formula, the state tax agency argued to an appellate court.

  • February 24, 2026

    Colo. Real Estate Sale Receipts Not Apportionable To Corp.

    Gross receipts from the sale of a Colorado assisted living facility by a partnership are not included in the receipts of the partnership's majority owner for the purpose of state apportionment, the state tax department said.

Expert Analysis

  • 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.

  • 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.

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