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State & Local
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March 09, 2026
Ind. Allows Tax Deductions For Overtime, Tips
Indiana will allow tax deductions for tipped and overtime income as part of a bill signed by its governor that conforms the state to certain updated definitions in the federal tax code.
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March 09, 2026
Mass. Tax Revenue Through Feb. Beats Estimate By $589M
Massachusetts' tax revenue collection from July through February surpassed an estimate by $589 million, according to the state Department of Revenue.
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March 09, 2026
Minn. Bill Would End Sales Tax Break For Large Data Centers
Minnesota would eliminate its sales tax break for large data centers and allow it instead for smaller ones under legislation introduced Monday in the state Senate.
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March 09, 2026
NM Extends Property Tax Exemption Time For Redevelopment
New Mexico extended a property tax exemption period for eligible redevelopment projects under a bill signed by the governor.
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March 09, 2026
Ind. Requires Taxpayers' OK For Property Assessors' Entry
Indiana property assessors will need taxpayer permission to enter properties for inspection under a bill signed by the governor.
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March 09, 2026
NM Authorizes Tax Rounding, Interest Waivers For Extensions
New Mexico authorized its Taxation and Revenue Department to round tax amounts to the nearest 5 cents and waive interest when the department grants a tax deadline extension for good cause under a bill signed by the governor.
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March 06, 2026
Clean Energy Tax Credit Market Thrives Despite New Limits
The market for selling clean energy tax credits continues to thrive despite the 2025 budget law's stricter eligibility rules for solar and wind incentives, with more corporations embracing the ability to buy those credits as a streamlined method to shrink their tax liabilities.
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March 06, 2026
Revised Millionaires' Tax Proposal Wins Wash. Gov.'s Support
An amended version of a proposed tax on Washington state residents earning more than $1 million in a single year has met criteria demanded by Democratic Gov. Bob Ferguson, and he will sign it if it reaches his desk, he said Friday.
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March 06, 2026
New Owner Can't Appeal Loss Of Tax Break, Court Says
An Oregon landowner cannot appeal the property's disqualification from the state's farm use assessment because that determination was made before the owner purchased it, the state tax court said.
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March 06, 2026
Colo. House OKs Fiscal Info Requirement For Ballot Measures
Colorado ballot measures that would increase state expenditures without identifying corresponding revenues to pay for them would be required to explain what government operations would receive reduced funding as a result under legislation passed Friday by the state House of Representatives.
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March 06, 2026
Taxation With Representation: Slaughter And May, Kirkland
In this week's Taxation With Representation, British insurer Beazley accepts a cash takeover offer from Zurich Insurance Group, a consortium of investors led by Blackrock's Global Infrastructure Partners and the EQT Infrastructure VI fund buys energy company AES, and private equity firm Thoma Bravo acquires third-party logistics provider WWEX.
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March 06, 2026
Ala. Horse Rehab Can't Claim Losses, Tribunal Says
An Alabama horse rehabilitation center is a hobby, not a business, and therefore not eligible for a business loss deduction, the state Tax Tribunal ruled.
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March 06, 2026
Colo. Income Tax Cap Ballot Proposals Advanced By Board
Colorado would cap its flat corporate and individual income tax rate at its current level of 4.4% under a pair of proposed ballot measures for the November election advanced by a state panel.
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March 06, 2026
Ark. Revenue Through Feb. Beats Forecast By $7M
Arkansas revenue from July through February outpaced an estimate by $7 million, according to the state Department of Finance and Administration.
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March 06, 2026
Ala. General Revenue Through Feb. Up $250M
Alabama's general fund revenue collection from October through February outpaced the same period last year by $250 million, according to the state Department of Revenue.
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March 06, 2026
Ore. Lawmakers OK Extension Of SALT Cap Workaround
Oregon would extend by two years its workaround for pass-through entities of the federal cap on deductions for state and local tax payments under legislation passed by the state lawmakers, sending it to the governor.
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March 06, 2026
Colo. House Passes Bill To Boost Mobile Home Tax Exemption
Colorado would raise its property tax exemption for mobile homes and implement other changes recommended by a state task force under legislation passed by the state House of Representatives on Friday.
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March 06, 2026
Iowa Total Receipts Through Feb. Down $100M
Iowa's general fund receipts from July through February lagged behind estimates by $100 million, according to the state Division of the Budget.
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March 05, 2026
Colo. High-Earner Tax Plans Unlawful, State Justices Told
Proposed Colorado ballot measures that would hike taxes on high earners by creating a graduated income tax and dedicate the increased revenue to specific purposes violate the state constitution, opponents told the Colorado Supreme Court, urging it to reject the $2 billion plans.
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March 05, 2026
Fla. House OKs Corp. Tax Decoupling, Other Tax Changes
Florida would decouple from many of the corporate income tax changes made in the 2025 federal budget bill, create new statewide tax exemptions and make other modifications under an omnibus bill passed Thursday by the state House.
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March 05, 2026
Md. House Bill Seeks One-Time Surtax On Billionaires
Maryland would impose a one-time surtax on billionaires, with graduated rates ranging from 3% to 6% on wealth beyond $1 billion, under legislation pitched to a state House of Delegates panel Thursday.
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March 05, 2026
Two Dozen States Sue Trump To Halt New Global Tariffs
A coalition of 24 states sued President Donald Trump's administration Thursday in the U.S. Court of International Trade to block global tariffs that the White House imposed shortly after the U.S. Supreme Court struck down an earlier round of tariffs.
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March 05, 2026
Minn. Court Barely Changes $108M Office Building Valuation
A Minnesota office building was slightly overvalued, the state tax court ruled, agreeing in part with the property owners' income approach and finding that the building's free market value was $108 million.
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March 05, 2026
SD Adds Remote Seller References For Tax Pacts With Tribes
South Dakota modified parts of the state's law governing tax collection agreements with Native American tribes to incorporate provisions that impose tax on remote sellers and marketplace providers under a bill signed by the governor.
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March 05, 2026
Texas Revenues Through Feb. Beat Last Year By $127M
Texas' general fund revenue collection from September through February was $127 million higher than the same period last year, according to the state comptroller.
Expert Analysis
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.