State & Local

  • January 20, 2026

    Md. Bill Would Expand Urban Agriculture Property Tax Credit

    Maryland would expand eligibility for local-option property tax breaks for urban agriculture under legislation introduced in the state House of Delegates.

  • January 16, 2026

    Law360 Names Practice Groups Of The Year

    Law360 would like to congratulate the winners of its Practice Groups of the Year awards for 2025, which honor the attorney teams behind litigation wins and significant transaction work that resonated throughout the legal industry this past year.

  • January 16, 2026

    Ariz. Bill Seeks Notice Before Some New Tax Dept. Stances

    Arizona would require the state Department of Revenue to notify certain legislative committee chairs before adopting an interpretation of the state's tax statutes that could adversely affect taxpayers under a bill introduced in the state Senate.

  • January 16, 2026

    Mich. Justices Let Nationwide's Combined Filing Win Stand

    The Michigan Supreme Court declined Friday to review a lower court's ruling that allowed Nationwide entities to file combined returns and share tax credits among their members, with one justice suggesting the state Legislature should revise the combined filing rules for insurance companies.

  • January 16, 2026

    Arby's Franchisee Sale Met Taxability Test, Ark. Justices Told

    An Oklahoma-based company that was once the largest Arby's franchisee owes Arkansas income tax on the sale of its business, the Arkansas tax department told the state's Supreme Court, saying the property sold satisfied a test for taxability.

  • January 16, 2026

    Wash. House Bill Seeks Changes To Cannabis Excise Tax

    Washington would make changes to its cannabis excise tax, which is charged in addition to sales and use tax on adult-use cannabis purchases, under a bill introduced in the state House of Representatives.

  • January 16, 2026

    Minn. Tax Court Wrong To Cut Hilton Value, State Justices Told

    The valuation of a Hilton hotel and convention center in Minneapolis was wrongly slashed by the state's tax court, including by $70 million in one year, a county told the Minnesota Supreme Court.

  • January 16, 2026

    Ariz. Bill Seeks Tax Break For New Small Businesses

    New small businesses in Arizona would be able to subtract their income earned in their first five years of operation under a bill introduced in the state House of Representatives.

  • January 16, 2026

    Kan. Bill Would Let Localities Exempt Food From Sales Tax

    Kansas counties and cities would be able to levy a 0% sales tax on food and food products under a bill introduced in the state House of Representatives on Friday. 

  • January 16, 2026

    Taxation With Representation: Stibbe, A&O Shearman, Latham

    In this week's Taxation With Representation, Keurig Dr Pepper Inc. plans to complete its deal to snap up coffee company JDE Peet's NV, Boston Scientific Corp. acquires medical device company Penumbra Inc., and fitness and wellness platform parent Playlist merges with fitness technology company EGYM.

  • January 16, 2026

    State Rules Add Wrinkle To Scholarship Tax Break's Rollout

    The U.S. Treasury Department is grappling with how to balance federal and state rules to implement a new tax credit for contributions to eligible scholarship programs, an official said Friday, describing states as "gatekeepers" in determining eligibility.

  • January 16, 2026

    RI Gov. Pitches Budget With New High Earner Tax Bracket

    Rhode Island's governor unveiled a proposal to establish a new individual income tax rate on those making more than $1 million as part of his fiscal year 2027 budget recommendation.

  • January 16, 2026

    Ill. Revenue Through Dec. Beats Budget Forecast By $233M

    Illinois revenue from July through December outpaced estimates by $233 million, according to the Office of Management and Budget.

  • January 16, 2026

    NY Tax Collection Through December Up By $6.14B

    New York's general fund revenue from April through December was $6.14 billion higher than the same period last year, according to the state Department of Taxation and Finance.

  • January 16, 2026

    Ariz. Bill Seeks Income Tax Hike For Millionaires

    Arizona would impose an 8% tax on income above $1 million under legislation introduced in the state House of Representatives on Thursday.

  • January 16, 2026

    Ariz. House Bill Would End Data Center Tax Break

    Arizona would end its sales tax exemption for data centers under legislation introduced in the state House of Representatives, reflecting a position taken by Gov. Katie Hobbs.

  • January 16, 2026

    Ariz. House Bill Seeks $1K Minimum Corporate Tax

    Arizona would impose a $1,000 minimum corporate income tax on businesses with 50 or more employees under legislation proposed in the state House of Representatives.

  • January 16, 2026

    NJ Real Estate Broker's Commission Was Wages, Judge Says

    New Jersey's tax agency properly classified a real estate broker's commissions as wages instead of business income of an independent contractor because the individual was the president and 50% owner of the real estate company he worked for, the state tax court ruled.

  • January 15, 2026

    NY Panel Upholds $1M Tax On Temp Firm's Software Sales

    A company that helps businesses hire and manage temporary workers is subject to about $1 million in New York sales tax because it sold taxable software to execute its services, a state appeals court ruled Thursday.

  • January 15, 2026

    Ariz. Lawmakers Send $1.4B Tax Cut Plan To Gov.

    Arizona would save taxpayers a projected $1.4 billion over four years under Republican-backed legislation passed by lawmakers Thursday and heading to Democratic Gov. Katie Hobbs that would largely conform with federal tax changes enacted last year, including corporate tax benefits.

  • January 15, 2026

    W.Va. Gov. Again Urges Legislature To Cut Income Tax

    West Virginia would cut personal income tax rates by a cumulative 10% under changes requested by the governor.

  • January 15, 2026

    Colo. Bill Would Widen Ranch, Farm Definitions For Taxes

    Colorado would broaden its definitions of ranches and farms for property tax purposes under a bill introduced in the state Senate.

  • January 15, 2026

    Mass. OKs Apprenticeship Tax Credit For AI, Defense

    Occupations featuring AI-related credentials and defense manufacturing, along with other manufacturing occupations, are now eligible for Massachusetts' apprenticeship tax credit, Gov. Maura Healey said.

  • January 15, 2026

    StubHub Loses Wis.' Appeal Over $8.5M Tax On Ticket Sales

    StubHub was correctly assessed $8.5 million in sales tax by the Wisconsin Department of Revenue, a state appeals court panel ruled, reversing a lower court decision finding the company not liable for the tax.

  • January 15, 2026

    Colo. Bill Would Allow Taxes On Vacant Residential Property

    Colorado would authorize local governments to impose taxes on vacant residential properties under a bill introduced in the state House of Representatives.

Expert Analysis

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

    Excerpt from Practical Guidance
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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

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