State & Local

  • January 29, 2026

    Ind. Lawmakers OK Updating Conformity With Fed. Tax Code

    Indiana would amend the 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 unanimously approved by state lawmakers.

  • January 29, 2026

    Maine Revenues Through December Up $9M From Estimate

    Maine's general fund revenue collection from July through December beat forecasts by $9 million, according to the state Department of Administrative and Financial Services.

  • January 29, 2026

    NYC Law Firm Loses Protest Of Tax Bill Based On City Work

    A New York City law firm didn't prove that it conducted business outside the city that would lower its unincorporated business tax liabilities, an administrative law judge for the city's Tax Appeals Tribunal ruled.

  • January 29, 2026

    Ore. Data Center Enterprise Zone Tax Break Denied By Court

    An Oregon data center owner seeking an enterprise zone credit failed to file a required claim for the second of two phases of construction, the Oregon Tax Court said, rejecting the owner's arguments that the claim it filed should have been enough.

  • January 29, 2026

    Utah House Bill Would Require Tax Hike Notice, Set Limits

    Utah would require taxing entities to provide notice of their intent to levy a property tax rate above a statutorily defined base rate and impose limits on property tax increases under a bill introduced in the state House of Representatives.

  • January 28, 2026

    Mo. Biz Groups Seek Exemptions In Income, Sales Tax Plan

    Missouri business representatives voiced concern Wednesday that a proposed constitutional amendment to phase out the personal income tax in exchange for a broader sales tax base doesn't include any exemptions for services that industries offer.

  • January 28, 2026

    Cantor Fitzgerald Loses $7.8M NY Tax Case Over Subsidiaries

    Cantor Fitzgerald owes $7.77 million in New York City unincorporated business tax revenue because the company incorrectly aggregated the business activities of non-city subsidiaries that brought down its tax bills, a city administrative law judge said in a determination.

  • January 28, 2026

    Alaska Gov. Proposes State Sales Tax, Scrapping Corp. Tax

    Alaska's governor has proposed eliminating corporate income tax and imposing a temporary state sales tax as the state faces a budget deficit, which the state's budget director projected at $1.5 billion for fiscal 2027 Wednesday.

  • January 28, 2026

    Md. House Bill Would End Data Center Tax Breaks

    Maryland would end its sales and use and property tax breaks for data centers under legislation introduced Wednesday in the state House of Delegates.

  • January 28, 2026

    Iowa Allows Combined Franchise Tax Filing With Subsidiaries

    Financial institutions subject to Iowa's franchise tax that have investment subsidiaries may elect to file combined returns with their subsidiaries, the state Department of Revenue said in adopted regulations.

  • January 28, 2026

    Tax Group Of The Year: Skadden

    Skadden Arps Slate Meagher & Flom LLP's tax practice guided several major cases and deals this past year, including representing drugmaker Amgen Inc. in one of the largest transfer pricing cases litigated last year, earning the firm a spot among the 2025 Law360 Tax Groups of the Year.

  • January 28, 2026

    Mass. Gov. Calls For No New Taxes In $63B Budget Plan

    Massachusetts Gov. Maura Healey proposed on Wednesday a $62.8 billion budget and spending plan for fiscal year 2027, an increase of 1.1% over the estimated total spending for fiscal year 2026, with no new taxes or fees.

  • January 28, 2026

    Md. Bill Aims To Clarify Foreign Income Exclusion From Tax

    Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under legislation introduced in the Senate, the bill's sponsor told a budget panel Wednesday.

  • January 28, 2026

    ND Makes Property Tax Discount Apply Before Home Credit

    North Dakota counties must apply a discount for residential property owners who pay their property taxes early before they apply a primary residence credit under a bill signed by the governor.

  • January 28, 2026

    Vermont Revenues Through December Down $101M

    Vermont's general fund revenues from July through December lagged $101 million behind the same period last year, according to the state Agency of Administration in a report released Wednesday.

  • January 28, 2026

    Ariz. Senate Bill Seeks End To Data Center Tax Break

    A bill introduced in the Arizona Senate would end the state's sales tax exemption for data centers, reflecting a goal of Gov. Katie Hobbs.

  • February 03, 2026

    Law360 Seeks Members For Its 2026 Editorial Boards

    Law360 is looking for avid readers of our publications to serve as members of our 2026 editorial advisory boards.

  • January 27, 2026

    Fla. Panel Advances Stricter Caps On Assessment Increases

    Florida's House tax-writing committee advanced a constitutional amendment Tuesday that would ask voters to place tighter limits on property assessment increases used to calculate nonschool property taxes.

  • January 27, 2026

    Wis. Homeowners Challenge Tribal Tax Ruling At 7th Circ.

    A group of Wisconsin homeowners is asking the Seventh Circuit to revive its claims that local political jurisdictions of the Menominee Indian Tribe joined forces to increase the homeowners' tax burden, arguing a lower court was wrong to dismiss the case.

  • January 27, 2026

    Va. Senate Bill Would Bar Card Network Fees On Sales Taxes

    Virginia would prohibit payment card networks from imposing fees on sales and use taxes in electronic payment transactions under a bill introduced in the state Senate.

  • January 27, 2026

    Md. Bill Would Let Counties Split Up Land, Building Tax Rates

    Maryland counties could establish separate real property subclasses for land and improvements, with different tax rates, under legislation heard by a state House of Delegates panel Tuesday and opposed by business and real estate groups.

  • January 27, 2026

    Md. Lawmaker Pitches Commercial Property Tax Hike Option

    Maryland counties would benefit from a bill allowing them to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education, a sponsor of the bill told a state House panel Tuesday.

  • January 27, 2026

    Md. Tax Dept. Could Seek Info On Exempt Cos. Under Bill

    Tax officials in Maryland would again be authorized to request additional information from businesses that report personal property worth less than the $20,000 threshold for taxation under legislation pitched to a state House of Delegates panel Tuesday.

  • January 27, 2026

    W.Va. Bill Would Exempt Feminine Hygiene Products From Tax

    West Virginia would exempt diapers, other infant products and feminine hygiene products from sales tax under a bill introduced in the state House of Delegates.

  • January 27, 2026

    Utah General Fund Revenue Through Dec. Increases $318M

    Utah's general fund revenue collection from July through December outpaced the same period in the previous year by $318.4 million, according to the state tax commission.

Expert Analysis

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • Food For Thought On Taxes, By The Bagful: SALT In Review

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    From a welcome annual ranking of the states' tax climates to the Virginia capital city's new tax on plastic bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

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    Attorneys at Eversheds review the top New York tax law developments from last quarter, including appointments to the New York City Tax Appeals Tribunal and the city's proposed rules to clarify income taxation of foreign corporations, and highlight two litigation matters to watch.

  • State, Federal Incentives Heat Up Geothermal Projects

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    Geothermal energy can now benefit from dramatically accelerated permitting for development on federal land as well as state-level renewable energy portfolio standards — but operating in the complex legal framework surrounding geothermal projects requires successful navigation of complex water rights and environmental regulations, say attorneys at Holland & Hart.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Considerations When Invoking The Common-Interest Privilege

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    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

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    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

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    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

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    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.

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