State & Local
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January 12, 2026
Justices Won't Review Ore. Tax On Delta's Intangibles
The U.S. Supreme Court said Monday that it won't review Oregon's taxation of Delta Air Lines' intangible property, refusing to hear the company's appeal of an Oregon Supreme Court decision.
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January 09, 2026
Newsom's $349B Budget Bets On Tech Boom, Adds No Taxes
California Gov. Gavin Newsom proposed a $349 billion budget for fiscal 2026 and 2027 on Friday that does not include new taxes, but relies on a continued boom from artificial intelligence and other tech stocks.
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January 09, 2026
Texas Justices Reject Rehearing Co.'s Property Tax Case
The Texas Supreme Court denied a motion Friday to rehear a power company's property tax assessment challenge concerning heavy equipment it leased, keeping in place a decision that found the equipment was correctly taxed by the localities.
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January 09, 2026
Ind. House Bill Would Update Conformity With Fed. Tax Code
Indiana would amend its definition of the Internal Revenue Code for state income tax purposes to conform with certain sections of the federal tax and policy bill enacted in July under legislation introduced in the state House of Representatives.
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January 09, 2026
Ariz. Bills Seek Federal Conformity, Breaks For Overtime, Tips
Arizona would conform with the federal tax code and allow state income exclusions for tipped and overtime income, among other changes, under legislation proposed in the state House and Senate.
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January 09, 2026
Taxation With Representation: King & Spalding, Torys, Milbank
In this week's Taxation With Representation, power generation company Vistra Corp. acquires Cogentrix Energy from Quantum Capital Group, real estate firm Minto Group partners with Crestpoint Real Estate Investments to take Minto's apartment-focused real estate investment trust private, and engineering services provider Jacobs acquires a remaining stake in PA Consulting.
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January 09, 2026
Mo. Revenues Though December Up $202M From Last Year
Missouri's general fund revenue collection from July through December was $202 million higher than during the same period last year, according to the state Office of Administration and Planning.
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January 09, 2026
Maryland Gov. Says No New Taxes In Upcoming Budget
Maryland's governor will not include tax or fee increases in his proposed fiscal year 2027 budget, a spokesperson said Friday.
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January 08, 2026
Kraft Heinz Fights For Apportionment Of NJ Litter Fee
Kraft Heinz asked the New Jersey Tax Court to rule that the state's litter control fee unconstitutionally taxed the company's out-of-state activities by not allowing it to apportion the levy based on where its manufacturing and selling activities occurred.
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January 08, 2026
NC Wins Appeal To Use Smithfield Funds For Enviro Grants
The North Carolina Attorney General's Office can continue putting money from a decades-old hog waste agreement toward environmental grants, a state appeals court panel ruled, overturning a lower court order earmarking the money exclusively for public schools.
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January 08, 2026
Ill. Bill Seeks Corp. Tax Break For State Development Funding
Illinois would create a corporate income tax deduction for capital contributions the state makes to businesses as part of economic development initiatives under a bill introduced in the state House of Representatives.
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January 08, 2026
W.Va. Gov. Calls For More Income Tax Cuts Ahead Of Session
West Virginia would cut personal income tax rates further under proposed tax changes announced by the governor ahead of the 2026 legislative session.
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January 08, 2026
NBC Penalties Upheld By Ore. Tax Court In Nexus Row
NBC Universal's tax positions in a nexus dispute with the Oregon Department of Revenue were not supported by substantial authority or a reasonable basis, the state tax court said, declining to reduce penalties for underreporting state income.
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January 08, 2026
Ind. House Bill Seeks To Amend Employer Child Care Credit
Indiana would expand the definition of expenditures that would qualify for its employer child care income tax credit while also increasing the amount of employees a company must have to claim the credit under a bill introduced in the state House of Representatives.
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January 08, 2026
Miss. Would Exempt Feminine Hygiene Products From Tax
Mississippi would exempt feminine hygiene products from the state's sales and use tax under a bill introduced in the state House of Representatives.
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January 08, 2026
Ind. Senate Bill Would Levy Fee On Remittances
Indiana would establish a fee on international wire transfers and create a related income tax credit for citizens or others with legal status under a bill introduced Thursday in the state Senate.
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January 08, 2026
Ind. House Bill Would Impose Tax In County Of Employment
Indiana would require people who reside in a county with a local income tax but work in a different county to also pay tax in the county in which they're employed, while offering a credit to offset the additional tax, under a bill introduced in the state House of Representatives.
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January 08, 2026
Indiana Sen. Bill Would Phase Out Sales Tax For Utilities
Indiana would phase out the state's gross retail tax on electrical, natural gas and water utilities until becoming fully exempt by fiscal year 2031 under a bill introduced in the state Senate.
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January 08, 2026
Ark. Revenue Through Dec. Beats Forecast By $103M
Arkansas general fund revenue collection from July through December outpaced an estimate by $103 million, according to the state Department of Revenue.
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January 08, 2026
Audits Get Final Word On Economic Substance, IRS Atty Says
IRS attorneys provide legal guidance during audits on whether a transaction lacks economic substance, but examiners make the ultimate determination, an agency associate chief counsel said Thursday while explaining how the agency applies a powerful anti-abuse tool in audits.
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January 08, 2026
NJ Tax Court Says Fee Case Jurisdiction Up To Superior Court
The New Jersey Tax Court transferred a property owner's dispute over a city's residential development fee to the state Superior Court on Thursday, saying that court must decide whether the tax court has jurisdiction to hear the case.
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January 07, 2026
Mich. Again Falls Short In Bid To Ax Challenge To 24% Pot Tax
A Michigan federal judge is standing firm in her decision to allow industry members to proceed with a portion of their challenge to the state's excise tax on wholesale marijuana sales, finding that the state hasn't identified a "palpable error" that would justify disposing of the sole remaining dispute over the law's intent.
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January 07, 2026
Ga. Republicans Outline $16B Plan To End State Income Tax
Georgia Republican lawmakers laid out a $16 billion proposal Wednesday to abolish the state's income tax, a plan that would gradually reduce the levy over the next six years with a goal of complete elimination by 2032.
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January 07, 2026
Treasury Eyes Final Easements Settlements, Official Says
The U.S. Department of the Treasury plans to issue a summary of the IRS' successes in conservation easement cases as it works on a final settlement initiative for hundreds of remaining disputes, a department official said at a tax conference Wednesday.
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January 07, 2026
Ind. Senate Bill Would Update Conformity With Fed. Tax Law
Indiana would amend its definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation introduced in the state Senate.
Expert Analysis
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Tax Takeaways From Georgia's 2025 Legislative Session
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.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
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.
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Cookies, Cribs, Curiousness: SALT In Review
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.
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A Cold War-Era History Lesson On Due Process
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.
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How BigLaw Executive Orders May Affect Smaller Firms
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.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
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.
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How To Accelerate Your Post-Attorney Career Transition
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.
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Measuring And Mitigating Harm From Discriminatory Taxes
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.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
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.
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Law Firm Executive Orders Create A Legal Ethics Minefield
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.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
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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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.