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State tax legislative proposals and activities

The Georgia General Assembly passed several significant tax bills during the 2026 legislative session, although the extent of income and property tax changes that were ultimately adopted was short of the groundbreaking tax reform originally proposed. The General Assembly spent significant time debating and amending various bills related to substantially decreasing the personal income…

This year’s Georgia’s legislative session is quickly progressing and the General Assembly has proposed significant legislation addressing income and property tax reform. Last Friday, March 6, 2026, was “Crossover Day” – the 28th legislative day of 40 total legislative days – marking the deadline by which all bills must have passed one legislative chamber to…

On February 12, 2026, Congress has passed a joint “disapproval” resolution for D.C.’s recent bill that decoupled from many of the tax provisions in the federal One Big Beautiful Bill Act. The joint resolution is now headed to President Donald Trump for signature. This means that the Act’s decoupling legislation has been repealed. To the…

On January 26, 2026, SB 277 was introduced on behalf of Alaska’s Governor. This bill would, among other things, enact a temporary statewide sales and use tax on personal property and services. Currently, Alaska is one of five states (along with Delaware, Montana, New Hampshire, and Oregon) that do not impose a broad-based state sales…

Closing out a process that began nearly nine years ago, the California Franchise Tax Board (FTB) recently submitted proposed amendments to its market sourcing regulation, California Code of Regulations, title 18, section 25136-2, to the Office of Administrative Law (OAL) for final approval. The version submitted to OAL includes the same simplifying presumptions for sourcing…

Yesterday, the Comptroller of Maryland issued Technical Bulletin No. 59, laying out its position on the Digital Advertising Gross Revenues (ominously abbreviated as “DAGR”) tax base. As the DAGR took effect in January 2022, this guidance is not exactly timely. 

Much of Bulletin No. 59 is devoted to the Comptroller’s view of taxability. A…

On May 20, 2025, the last day for bill signing, Washington Governor Ferguson signed two key tax bills that expand the sales tax to include additional services and increase the rates of the (awful) business and occupation (B&O) tax. Some of these increases are targeted at certain industries and will incite litigation. A projected budget…

Yesterday, the U.S. House of Representatives’ Energy and Commerce Committee released its draft reconciliation bill. This bill, which will go through markup today, includes the “Artificial Intelligence and Information Technology Modernization Initiative.” The Committee proposes a 10-year moratorium on states and political subdivisions “enforc[ing] any law or regulation regulating artificial intelligence models, artificial…