State & Local

  • 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.

  • January 15, 2026

    NJ Requires Update Of Requirements For Ag Land Taxation

    New Jersey will require a state committee to periodically adjust gross sales and income requirements for land to be deemed devoted to agricultural and horticultural use for assessment and tax purposes under a bill signed by Gov. Phil Murphy.

  • January 15, 2026

    RJ Reynolds Asks ITC To Probe Vape Restriction Violations

    R.J. Reynolds Tobacco Co. is pushing the U.S. International Trade Commission to open an investigation into China-based competitors' alleged skirting of vape restrictions in order to illicitly grow their market share.

Expert Analysis

  • 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.

  • Illinois Takes A Turn Under The Dance Cap: SALT In Review

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    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'

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    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

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    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

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    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

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    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.

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