State & Local
-
February 09, 2026
SD Legislature OKs Bank Tax Bad-Debt Modification Repeal
South Dakota would require that certain capital losses be added to banks' taxable income under a bill repealing some bad-debt modifications that was passed by the Legislature.
-
February 09, 2026
Ore. Senate Panel OKs Tax Plan With Depreciation Decoupling
Oregon would decouple from the federal first-year depreciation of certain business property under a tax package advanced by a Senate panel over the objections of business groups and committee Republicans.
-
February 09, 2026
Utah Lawmakers OK Elimination Of Tax Credit Review Rule
Utah would eliminate a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill approved by state lawmakers and headed to the governor.
-
February 09, 2026
Mont. Revenues Through Jan. Beat Last Year by $34M
Montana's general fund revenue collection from July through January was $34 million higher than during the same period last fiscal year, according to the state Department of Revenue.
-
February 09, 2026
Kan. Bill Would Require Voter OK For Property Tax Increases
Kansas would require property tax increases to get voter approval before taking effect under a bill introduced in the state House of Representatives.
-
February 09, 2026
Ala. Revenue Through Jan. Up $107M From Previous Year
Alabama's general fund revenue from October through January was $107 million higher than last year, according to the state Department of Revenue.
-
February 09, 2026
Neb. Lawmakers OK Rule Changes For Property Tax Hearings
Nebraska would change who is required to attend public hearings on proposed property tax increases under a bill unanimously approved by state lawmakers and presented to the governor.
-
February 06, 2026
Mich. Panel Presses Energy Co. In $8M Tax Sourcing Fight
Michigan Court of Appeals judges sounded inclined Friday to uphold a state tax tribunal decision that denied an energy wholesale company's $8 million income tax refund claim when ruling that electricity sales were sourced to where the electricity entered Michigan's grid and not to out-of-state consumers' locations.
-
February 06, 2026
State & Local Tax Takeaways From January
State legislatures were in full swing in January, and from Alaska's governor proposing an overhaul of the state's tax regime to the Washington governor backing a tax on millionaires, it was an intense month for state and local tax issues.
-
February 06, 2026
Colo. Board Advances $3.6B High-Earner Tax Initiatives
Colorado would replace its flat income tax rate with a graduated system, giving a tax hike to high earners and cuts to most others in a plan that could raise up to $3.6 billion annually, under different proposed voter initiatives advanced by a state board.
-
February 06, 2026
Md. Bill Would Decouple From Depreciation Deduction
Maryland would not adopt the federal depreciation deduction change made in the recent federal revenue package under a bill introduced in the state House of Delegates.
-
February 06, 2026
Ore. Panel Hears Bipartisan Bill To Hike Lodging Tax
Oregon would nearly double its statewide lodging tax rate, with the increased revenue dedicated to natural resource programs and compensation for ranchers affected by wolf predation, under bipartisan legislation pitched to a House panel.
-
February 06, 2026
NM Senate OKs Boost To Solar Energy Tax Credit
New Mexico would increase the amount of its solar market development income tax credit under a bill passed by the state Senate.
-
February 06, 2026
Former Pa. Atty Gets 4 Years In Prison For Tax Evasion
A disbarred attorney who previously practiced in Pennsylvania has been sentenced by a federal judge to serve four years in prison and pay $3.5 million in restitution after pleading guilty to tax evasion.
-
February 06, 2026
Buchanan Ingersoll Adds 2 Veteran Tax Pros In DC
Buchanan Ingersoll & Rooney PC has expanded its tax offerings in the nation's capital with two attorneys, including the former co-chair of the tax and private wealth practice at Whiteford Taylor & Preston LLP.
-
February 06, 2026
Md. Bill Seeks To Decouple From Fed. Small-Biz Stock Break
Maryland would decouple from federal tax law by requiring an add-back of gains from sales of qualified small-business stock excluded from federal taxation with recent changes under a bill introduced in the state House of Delegates.
-
February 06, 2026
Gunster Brings On Longtime Tax Law Professor In Florida
Florida business law firm Gunster has added an experienced tax law professor to its ranks as of counsel.
-
February 06, 2026
Md. Bill Would Limit State SALT Deduction to $10K
Maryland would not conform to the increased federal state and local tax deduction of $40,000 under a bill introduced in the state House of Delegates.
-
February 06, 2026
Taxation With Representation: Gibson Dunn, S&C, Wachtell
In this week's Taxation With Representation, Elon Musk announces SpaceX's acquisition of his artificial intelligence company xAI, Devon Energy and Coterra Energy agree to merge, and Banco Santander SA acquires Webster Financial Corp.
-
February 06, 2026
Iowa Total Receipts Through January Down $893M
Iowa's total receipts collection from July through January was $893 million behind the same period last year, according to the state Department of Management.
-
February 06, 2026
Hawaii House Panel OKs Conveyance Tax On Some Transfers
Hawaii would impose a conveyance tax on the transfer of entity interest if that entity had an interest in real property under a bill passed by a House committee.
-
February 06, 2026
Mo. Total Revenues Through Jan. Rise $47M From Last Year
Missouri's total collections from July through January outpaced the same period last year by $47 million, according to the state Department of Revenue.
-
February 06, 2026
Kan. Senate Bill Would Eliminate Property Taxes
Kansas would phase out property taxes over a three-year period under a bill introduced in the state Senate.
-
February 06, 2026
Miss. Revenue Through Jan. Up $165M From Estimate
Mississippi's general fund revenue collection from July through January exceeded a forecast by $165 million, according to the state Department of Revenue.
-
February 06, 2026
Ore. Bill Would Give New Banks $1M Tax Credit
New banks in Oregon would be eligible for a $1 million tax credit over their first four years under legislation before the House Revenue Committee.
Expert Analysis
-
Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
-
The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
-
What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
-
Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
-
Illinois Takes A Turn Under The Dance Cap: SALT In Review
From Illinois' flirtation with a wealth tax to laudable customer service in several departments of revenue, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
-
Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
-
E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
-
The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
-
A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
-
Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
-
When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.