State & Local

  • July 14, 2026

    Ore. Charitable Deduction Denied Over Absent Statement

    An Oregon taxpayer was correctly denied a deduction for a $24,000 donation to a church because he did not submit a contemporaneous statement that he received nothing for the contribution, the state tax court said.

  • July 14, 2026

    SD Revenue Through Fiscal Year Up $30M From Estimates

    South Dakota's general fund revenue from July 2025 through June outpaced forecasts by $30 million, according to the state Bureau of Finance and Management.

  • July 14, 2026

    Ky. Revenues Through Fiscal Year Beat Estimate By $477M

    Kentucky's general fund revenue from July 2025 through June outpaced forecasts by $477 million, according to the state Department of Revenue.

  • July 14, 2026

    Colo. Extends Deadlines For Taxpayers Impacted By Wildfire

    Colorado residents and businesses affected by recent wildfires will be excused from certain tax deadlines and related penalties, the state Department of Revenue said.

  • July 13, 2026

    NJ Aims To Protect Ratepayers With Nuclear Power Guidelines

    New Jersey Gov. Mikie Sherrill on Monday signed into law a bill intended to ensure consumers don't bear the costs of nuclear power projects needed to help address the growing demand for electricity driven primarily by data center consumption.

  • July 13, 2026

    Trade Group Seeks NY Top Court Review Of PL 86-272 Rule

    A business trade group asked New York's highest court to hear its challenge to a state rule that outlines when out-of-state sellers' online activities exceed P.L. 86-272 protections, arguing the case involves a constitutional question that warrants the court's review, according to a brief Law360 obtained Monday.

  • July 13, 2026

    2nd Circ. Rejects Bid To End NYC's Congestion Pricing

    The Second Circuit on Monday upheld New York City's congestion pricing, rejecting two suburban counties' claims that Manhattan's congestion pricing tolls are discriminatory and unconstitutionally restrict motorists' right to travel.

  • July 13, 2026

    Ill. Conforms Property Tax Law With High Court Takings Case

    Illinois updated parts of its property tax code to clarify that tax authorities cannot keep more than a debtor owes under a bill approved by Democratic Gov. J.B. Pritzker.

  • July 13, 2026

    Mo. Creates Tax Credits For New Railroad Infrastructure

    Missouri will allow tax credits for railroad companies at least partially based in the state to claim the cost of maintaining and creating railroad infrastructure under a bill approved by the governor.

  • July 13, 2026

    Calif. Revenue In FY27 Exceeds Forecast By $673M

    California's total revenue collection from July 2025 through June was $673 million ahead of estimates, according to the state Office of the Comptroller.

  • July 13, 2026

    Minn. Revenue In Fiscal Year Beats Estimates By $248M

    Minnesota's general revenue from July 2025 through June was $248 million better than forecast, according to the state Office of Management and Budget.

  • July 13, 2026

    Hawaii To Expand First-Time Homebuyer Tax Break

    Hawaii will increase the individual income tax deduction amount that can be claimed for a taxpayer's contribution to a first-time homebuyer account under a bill approved by Democratic Gov. Josh Green.

  • July 10, 2026

    Mattress Seller, Mo. Customers End Use Tax Overcharge Fight

    A Missouri federal court closed a class action by online customers claiming excessive tax charges by a mattress retailer after the parties reached a deal that will see the customers refunded.

  • July 10, 2026

    Calif. Republicans Urge US To Deny State's MCO Tax

    California's managed care organization provider tax, which was restructured and requires federal approval under a recently enacted law, should be rejected by the U.S. government, state Assembly Republicans said in a letter to federal officials.

  • July 10, 2026

    Mass. Town Says Developer Owes $100K Under Rezoning Deal

    The small central Massachusetts town of Lancaster says a developer is trying to wriggle out of paying half of an agreed-upon impact contribution spelled out in a deal to create a mixed-use "enterprise district" through rezoning, according to a lawsuit filed in state court.

  • July 10, 2026

    Wis. Tax Commission Upholds Tax On Mich. Tool Seller

    Wisconsin's Tax Appeals Commission said that a tool company based in Michigan owes tax for sales made in the state since 2018, disagreeing with the business' contention that the Wisconsin Department of Revenue wrongly estimated its tax bill based on past sales.

  • July 10, 2026

    Taxation With Representation: Cleary, Paul Weiss, Fried Frank

    In this week's Taxation With Representation, Solstice Advanced Materials Inc. acquires specialty chemicals technology company Element Solutions Inc., Vertex Pharmaceuticals Inc. buys Crinetics Pharmaceuticals Inc., and Lockheed Martin acquires naval defense company Ultra Maritime.

  • July 10, 2026

    Ohio Board Finds Couple's Gains From Biz Sale Deductible

    A couple can take an Ohio tax deduction for capital gains they received from selling interest in a C corporation, the state Board of Tax Appeals ruled, saying the gains qualified as deductible business income.

  • July 10, 2026

    Ohio Revenue In Fiscal Year Beats Forecast By $981M

    Ohio's total revenue from July 2025 through June exceeded estimates by $981 million, the state Office of Budget Management reported.

  • July 10, 2026

    Mass. Court Says Lack Of Transcript Dooms Tax Break Claim

    A Massachusetts taxpayer's claim of theft losses due to a botched transmission repair on a business vehicle was denied Friday by a state appeals court, which said he failed to provide a transcript of the relevant proceedings of the Board of Tax Appeals.

  • July 10, 2026

    State And Local Tax Policy To Watch In 2nd Half Of 2026

    From more states seeking to eliminate tax breaks for data centers to tax policy shifts that will be decided at ballot boxes across the country, the months ahead promise to offer significant tax developments in several states. Here, Law360 highlights state and local tax policies to watch in the second half of 2026.

  • July 09, 2026

    Cookies Retail Led Dispensary Into $1.9M Tax Crisis, Suit Says

    Six entrepreneurs alleged in a California state court lawsuit that cannabis giant Cookies Retail pushed them out of their dispensary and took control over its bank accounts, leaving the retail shop saddled with nearly $2 million in unpaid taxes.

  • July 09, 2026

    Okla. Tax Officials Say McGirt Can't Upend Osage Ruling

    Oklahoma tax officials say the Osage Nation can't rely on a 2020 landmark U.S. Supreme Court ruling to overturn a decision that declined to vacate a 16-year-old determination that its reservation boundaries had been disestablished, telling the Tenth Circuit that the tribe's challenge is too late.

  • July 09, 2026

    State And Local Tax Cases To Watch In 2nd Half Of 2026

    From Mastercard's appeal of a South Carolina decision that income-producing activity occurred within the state to JetBlue's argument that Florida's method of taxing airline income unconstitutionally leads to double taxation, there will be plenty of state and local tax cases to watch in the second half of 2026. Here, Law360 looks at cases to keep an eye on in the next six months.

  • July 09, 2026

    Attys Seek Clarity, Carveouts In NYC 2nd-Home Tax Rules

    Practitioners implored the New York City Department of Finance on July 9 to clarify certain elements of the agency's proposed rules for a tax on high-value second homes, including addressing whether purchasers may have leeway during renovations and how changes of ownership during the year will be evaluated.

Expert Analysis

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

  • Georgia Banking Brief: All The Notable Legal Updates In Q2

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

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    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

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    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

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