State & Local
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January 05, 2026
Ariz. Bill Would Nix Tax Break For New Data Centers
New data centers in Arizona would have only through the end of this year to seek a state sales tax break under legislation proposed in the state House of Representatives.
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January 05, 2026
Ind. House Bill Floats Transfer Tax On Real Estate Investment
Indiana would establish a transfer tax on entities that manage funds pooled from investors in single-family residences under a bill introduced Monday in the state House of Representatives.
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January 02, 2026
Ore. Voters To Have Say On Blocking Transportation Tax Hikes
A proposed Oregon referendum to block recently passed fuel and payroll tax hikes has enough valid signatures to qualify for the November ballot, state election officials said.
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January 02, 2026
Ore. Tax On Delta Intangibles Unlawful, High Court Told
Oregon's taxation of Delta Air Lines' intangible property violates the equal protection clause of the U.S. Constitution, a pair of business groups told the U.S. Supreme Court, urging it to review an Oregon Supreme Court decision.
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January 02, 2026
Mass. Home Rightly Valued As Completed, Board Says
A Massachusetts home cannot have its property value lowered despite the homeowner's assertion that the home was not fully built at the time of the assessment, the state tax board ruled.
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January 02, 2026
Hilton Hotel Tax Valuation Rightly Cut, Minn. Justices Told
Minnesota's tax court was correct in reducing the tax valuations of a Hilton hotel and convention center, which included a $70 million drop in one year, the property owner told the Minnesota Supreme Court.
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January 02, 2026
Hawaii Property Tax Appeal Is Untimely, State Justices Affirm
A Hawaii vacation homeowner failed to appeal his property's tax assessment through the correct channels and is now time-barred from doing so, the Hawaii Supreme Court said.
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January 02, 2026
Ind. House Bill Would Allow Municipal Tax On Shorter Rentals
Indiana would authorize municipalities to impose an innkeeper's tax on the rental of rooms and other accommodations in hotels and motels for less than 30 days under a bill filed in the state House of Representatives.
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January 02, 2026
Mich. Revenue Through Nov. Up $279M From Last Year
Michigan's general fund revenue collection in October and November rose $279 million from the total for the same months last year, according to the state's budget office.
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January 02, 2026
IRS Floats Updates To Fee Paid By Brand Drugmakers
The Internal Revenue Service floated updates to regulations governing how branded prescription drug manufacturers or importers should calculate an annual fee established by the Affordable Care Act, a move the agency said aims to incorporate changes in drug discount programs and clarify tax reporting.
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January 02, 2026
Fla. Net Revenue Through Nov. Beats Estimate By $487M
Florida net revenue collection from July through November outpaced estimates by $487 million, according to the state Office of Economic and Demographic Research.
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January 02, 2026
All Eyes On 2026 Elections As Ga. Lawmakers Get Into Gear
Georgia lawmakers are expected to move on from the heavyweight fight over tort reform that stole the stage last year and set their sights on elections slated for November when they return to Atlanta this month, experts told Law360.
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January 02, 2026
Top Federal Tax Cases To Watch In 2026
The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.
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January 02, 2026
State And Local Tax Cases To Watch In 2026
From Florida's suit against California over single-sales-factor apportionment to matters in New York and New Jersey challenging an interpretation of when a federal law applies to internet transactions, 2026 promises to reveal a lot about state and local tax law. Here, Law360 examines cases to watch this year.
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January 02, 2026
State And Local Tax Policy To Watch In 2026
State decisions on conforming to tax changes in the 2025 federal budget reconciliation bill and debates over whether taxes will be necessary to address looming budget challenges appear primed to take center stage in state and local tax policy discussions in 2026. Here, Law360 highlights potential legislative trends to track in the coming year.
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January 01, 2026
4 High Court Cases To Watch This Spring
The U.S. Supreme Court justices will return from the winter holidays to tackle several constitutional disputes that range from who is entitled to birthright citizenship to whether transgender individuals are entitled to heightened levels of protection from discrimination.
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January 01, 2026
Blue Slip Fight Looms Over Trump's 2026 Judicial Outlook
In 2025, President Donald Trump put 20 district and six circuit judges on the federal bench. In the year ahead, a fight over home state senators' ability to block district court picks could make it more difficult for him to match that record.
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January 01, 2026
BigLaw Leaders Tackle Growth, AI, Remote Work In New Year
Rapid business growth, cultural changes caused by remote work and generative AI are creating challenges and opportunities for law firm leaders going into the New Year. Here, seven top firm leaders share what’s running through their minds as they lie awake at night.
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December 23, 2025
Interest Grows In Little-Used NY Child Care RE Tax Break
After New York increased a little-used property tax break for landlords of child care centers, and extended its application window through 2027, both landlords and child care providers are showing more interest in the program.
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December 23, 2025
NFL's Chiefs Moving To $3B Stadium In Kansas
The Kansas City Chiefs are leaving their longtime home in Missouri to play in a new, $3 billion stadium in Kansas City, Kansas, that state's governor and the NFL team announced.
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December 23, 2025
Colo. Forecasts Revenue Decrease In Current Fiscal Year
Colorado's general fund revenue is expected to decline in the current fiscal year, with corporate tax revenue falling because of slow business activity and the effects of the federal budget legislation signed in July, according to a legislative forecast released Friday.
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December 23, 2025
Chicago Mayor Allows $16.6B Budget Without Head Tax
Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature.
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December 23, 2025
Mass. Panel OKs $300M Real Estate Transfer Fee Hike
Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts.
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December 23, 2025
Maine General Revenues Top Forecast By $91M
Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday.
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December 23, 2025
RI Revenues Through Nov. Lag $29M Below Estimate
Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue.
Expert Analysis
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A Wealth Of Wrong Steps: SALT In Review
From a proposed tax on billionaires to what could be a drastic reform in Kansas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
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.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
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.
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High Court, Not A Single Justice, Should Decide On Recusal
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.
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A Remarkable Scheme Undressed: SALT In Review
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.