State & Local

  • May 07, 2026

    Hochul Says Budget Deal Will Include NYC 2nd-Home Tax

    New York Gov. Kathy Hochul said Thursday that she reached a budget compromise with lawmakers that includes a tax on high-value second homes in New York City and a tax break for tip income, but the state Assembly speaker denied that a deal had been reached.

  • May 07, 2026

    Hawaii Lawmakers OK Conformity For Income, Estate Taxes

    Hawaii would conform its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill approved by state lawmakers and sent to the governor Thursday.

  • May 07, 2026

    Ark. Cuts Top Individual, Corp. Income Tax Rates

    Arkansas reduced its top individual income tax rate and will lower its top corporate income tax rate under legislation signed by Gov. Sarah Huckabee Sanders.

  • May 07, 2026

    NY ALJ Upholds Tax On Like-Kind Exchange

    A group of individuals can't deduct certain expenses associated with a like-kind exchange because they failed to prove that the costs, which included broker fees and payments to satisfy liens on the property, were eligible expenses, a New York state administrative law judge said in a determination Thursday.

  • May 07, 2026

    Colo. Panel OKs Conservation Easement Tax Credit Extension

    Colorado would extend its conservation easement tax credit for five years, through tax year 2036, under legislation advanced by a Senate panel Thursday.

  • May 07, 2026

    Stinson Real Estate Finance Atty Joins Reed Smith In DC

    Reed Smith LLP has hired a Stinson LLP lawyer who focuses her practice on real estate finance matters, renewable energy tax credit and new market tax credit issues, the firm has announced.

  • May 07, 2026

    DC Council OKs Tax Appeal Process For Property Transfers

    Washington, D.C., would create a new process for appeals of fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under a bill passed Tuesday by the District Council.

  • May 07, 2026

    Ind. Tax Department Releases Plan For Amnesty Program

    The Indiana Department of State Revenue initiated a public comment period on its proposed rules for the state's tax amnesty program, which would last nearly two months under the proposal.

  • May 07, 2026

    Mo. Revenues Through April Fall $86M From Last Year

    Missouri's general fund revenue collection from July through April sank $86 million below the same period last fiscal year, according to the state Department of Revenue.

  • May 07, 2026

    SC Revenue Through March Rises $529M From Last Year

    South Carolina's general fund revenue collection from July through March exceeded the total from the same period last fiscal year by $529 million, according to the state Revenue and Fiscal Affairs Office.

  • May 06, 2026

    SC Judges Probe Where Mastercard Earns Its Income

    A South Carolina appellate panel weighed Wednesday whether Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is the company's income-producing activity and occurs within South Carolina, thus obligating the company to pay about $7.7 million in taxes, fees and interest.

  • May 06, 2026

    Iowa Bill Would Boost Tax Refund For Biodiesel Producers

    Iowa would temporarily increase a sales and use tax refund available to biodiesel producers by 1 cent per gallon under a bill introduced in the state Senate.

  • May 06, 2026

    Colo. House OKs Taxing Downloadable Software

    Colorado would end its sales tax exemption for most downloadable software and use the revenue to fund a family tax credit under a bill passed by the state House of Representatives.

  • May 06, 2026

    Mass. Revenue Through April Tops Estimate By $1.58B

    Massachusetts' revenue collection from July through April exceeded an estimate by $1.58 billion, according to the state Department of Revenue.

  • May 06, 2026

    Arizona Governor Vetoes 'Reckless' Budget, Tax Package

    Arizona Gov. Katie Hobbs vetoed a budget and tax package, saying the Republican-backed plan would make the state default on debt obligations and slash critical services while giving tax breaks to billionaires and special interests.

  • May 06, 2026

    JetBlue Asks Appeals Court To Find Fla. Tax Unconstitutional

    JetBlue asked a Florida state appeals court to rule that the state's method of taxing airline income unconstitutionally counts miles flown outside Florida's borders, arguing that a trial court misapplied a test that gauges when taxes violate the U.S. Constitution's commerce clause.

  • May 06, 2026

    Kansas Tax Collection Through April Up $26M From Estimate

    Kansas' tax collection from July through April outpaced budget forecasts by $26 million, according to the state Department of Revenue.

  • May 06, 2026

    Okla. Gov. Vetoes Gambling Loss Deduction Cap Exclusion

    Oklahoma's governor vetoed a bill that would have exempted gambling losses from a cap on itemized deductions for state income tax purposes.

  • May 06, 2026

    Okla. House OKs Valuation Method Change For Some Rentals

    Oklahoma would allow certain rental housing to be valued using a cost approach instead of an income approach under a bill passed in the state House of Representatives.

  • May 06, 2026

    Iowa Total Receipts Through April Drop By $798M

    Iowa's total receipts from July through April fell $798 million from the total for the same period last fiscal year, according to the state's Department of Management.

  • May 05, 2026

    Okla. Extends Tax Deduction For Venture Capital Investments

    An Oklahoma income tax deduction for qualified equity investments in venture capital companies was extended under a bill that became law without the governor's signature.

  • May 05, 2026

    Ariz. Senate OKs Fed. Tax Conformity, Subtraction For Tips

    Arizona would conform to some recent federal tax changes, including an income tax subtraction for overtime and tip amounts, under a bill passed by the state Senate.

  • May 05, 2026

    Wash. Justices Say Millionaire Tax Shielded From Referendum

    Washington's recently passed tax on income over $1 million cannot be subject to a voter referendum, the state Supreme Court ruled, finding that the tax falls under a referendum exception because of its deemed necessity.

  • May 05, 2026

    Texas Worker Can't Be Taxed As Unitary Biz, Calif. Panel Rules

    A Texas-based radiologist who worked remotely as an independent contractor for a California company was a sole proprietor engaged in a single business activity and cannot be taxed as a unitary business, a state appellate panel said, overruling a trial court ruling.

  • May 05, 2026

    Ky. Gov. Announces Cut In Gas Tax Amid Fuel Price Rise

    Kentucky will reduce the state's gas tax by 10 cents per gallon under an executive order signed Tuesday by the governor amid the continuing Iran war, which has disrupted global energy markets.

Expert Analysis

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

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    As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

  • Effective, Efficient And Wildly Unpopular: SALT In Review

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    From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Demystifying The Civil Procedure Rules Amendment Process

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    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

  • Parenting Skills That Can Help Lawyers Thrive Professionally

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    As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.

  • Unpacking The New Opportunity Zone Tax Incentive Program

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    The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.

  • Trump Tax Law's Most Impactful Energy Changes

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    The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.

  • Adapting To Private Practice: From Texas AUSA To BigLaw

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    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

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    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • Thank Goodness For The First Amendment: SALT In Review

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    From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

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    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
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    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

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    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

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    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

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