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July 02, 2026
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.
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July 02, 2026
NY Professor Loses Appeal Over Pandemic Remote Work Tax
A tax professor who taught at a New York university but lived in Connecticut was taxed legally by New York on days he worked at home while the school was closed during the coronavirus pandemic, a New York appellate court panel ruled in an opinion posted Thursday.
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July 02, 2026
Calif. Lawmakers OK Extending Tax Credits For Job Creation
California would extend by five years a tax credit program for businesses that agree to hire workers and invest in the state under budget-related legislation approved by state lawmakers and sent to Gov. Gavin Newsom.
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July 02, 2026
NJ Bill Seeks Surtax On Prediction Market Operators' Income
New Jersey would impose a surtax on individuals' and business entities' income derived from the operation of prediction markets under a bill introduced in the state Assembly.
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July 02, 2026
Famed Chef Hit With $1M Judgment In Boston Tax Case
A Massachusetts state court has ordered celebrity chef Barbara Lynch to pay nearly $1 million in back taxes and interest to the city of Boston, months after losing a bid to lift a default judgment in the case.
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July 02, 2026
Customs Adds 1.6M Phase 2 Imports To Tariff Refund System
U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.
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July 02, 2026
Texas Revenues Through May $1.7B Ahead Of Last Year
Texas' net revenue collected from September through May was $1.7 billion up from the same period last year, according to the state comptroller's office.
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July 02, 2026
Wis. Revenue Through May Up $685M From Last Year
Wisconsin's general purpose revenue collected from July through May outpaced the same period last year by $685 million, according to the state Department of Revenue.
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July 02, 2026
Minn. Court Upholds Used Car Dealers' Tax Bills
Minnesota partners in a used car business did not show evidence to back their claims on the cost of their vehicle purchases, the state's tax court said, upholding income tax assessments against them.
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July 01, 2026
3 NJ Bills On Data Center Regulation Sent To Governor
The New Jersey Senate and the state's General Assembly recently passed three data center regulation bills that will be considered by Gov. Mikie Sherrill.
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July 01, 2026
Ohio Justices Pan State's Tax Method For Perrigo Receipts
Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted prices for which they were ultimately sold.
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July 01, 2026
NC Legislators OK Updated IRC Reference, Expensing Split
North Carolina would update a reference to the Internal Revenue Code in the state's tax law while splitting from the federal law's allowance of full first-year expensing for domestic research and experimental costs under a bill passed by state lawmakers and sent to the governor.
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July 01, 2026
Treasury Opens Opportunity Zone Designation Cycle
The U.S. Treasury Department opened the nomination process Wednesday for locations to be designated eligible for the revamped opportunity zone tax incentive, which the 2025 budget law made permanent and enhanced for rural communities.
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June 30, 2026
House Panel Eyes Curbs On Tax-Exempt Stadium Financing
Congress can strengthen the tax code to crack down on professional sports teams that leverage tax incentives to construct stadiums with taxpayer dollars, House Ways and Means Committee lawmakers and sports industry stakeholders said Tuesday.
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June 30, 2026
Calif. Will Lock In Biz Tax Credit Limit, Halve Min. Tax For LLCs
California will expand its sales and use tax base to include prewritten software, make permanent its business tax credit limit and halve the $800 minimum tax for limited liability companies, under the last budget that Gov. Gavin Newsom signed as the state's chief executive.
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June 30, 2026
Mass. Board Won't Drop Home Value For Flooding Claim
A two-family property in Massachusetts was correctly valued for tax purposes, the state Appellate Tax Board said in an opinion released Tuesday, rejecting the owner's argument that the land was prone to flooding and had no value.
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June 30, 2026
Ind. Casino's Out-Of-State Payments Not Taxable, Justices Say
An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.
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June 30, 2026
Mass. Homeowner Proved Property Overvaluation, Board Says
A Massachusetts property owner should have his home's value lowered after successfully proving it was overvalued by his town's board of assessors, the state Appellate Tax Board said in a ruling released Tuesday.
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June 30, 2026
Ex-Morgan Lewis Atty Not Restored Over 'Dishonest Conduct'
A former Morgan Lewis attorney suspended for his handling of a tax case and making misrepresentations to disciplinary authorities investigating his conduct failed to prove he was morally qualified to return to the practice of law, the Pennsylvania Supreme Court agreed Tuesday.
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June 30, 2026
Mass. Board Drops Home Value Over Restrictions, Flood Zone
A waterfront property in Massachusetts partially located in a resource conservation area and with land in a flood zone was overvalued for tax purposes, a state tax panel said in an opinion released Tuesday that lowered the valuation.
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June 30, 2026
Mass. Board Upholds $1.3M Home Valuation
Two Massachusetts homeowners failed to prove their property had been overvalued and resulted in a tax assessment that was higher than it should have been, the state Appellate Tax Board ruled.
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June 30, 2026
Mich. Revenue Through May Grows By $980M
Michigan's general fund revenue from October through May rose by $980 million from the same period last fiscal year, the state's budget office said in a report Tuesday.
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June 30, 2026
Mass. Justices OK $258K In Late Estate Tax Penalties, Interest
Penalties and interest of more than $250,000 on a Massachusetts estate tax bill paid nearly seven years late were reasonable and lawful, the state's top court affirmed Tuesday.
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June 30, 2026
Calif. Voters To Decide On Special Tax Two-Thirds Approval
California will ask voters to decide if the state should amend its constitution to prohibit local governments from imposing or increasing a special tax unless it's approved by an electorate's two-thirds vote under a resolution passed by state lawmakers.
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June 29, 2026
Va. Has Nation's First Electricity Tax On Data Centers
Virginia, the state with the country's largest number of data centers, enacted a budget Monday that includes a first-in-the-nation electricity tax on the centers.
Top State And Local Tax Policies Of 2026: Midyear Report
In 2026, owners of second homes in New York City face a new tax, giving that idea its biggest run yet. Some states are looking for revenue with taxes on wealth or high incomes, while others are aiming to cut or eliminate income or property taxes. Here, Law360 takes a look at notable state and local tax policies of 2026 so far.
Top State & Local Tax Cases Of 2026: Midyear Report
From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.
NJ Curtails Biz Tax Breaks, Adds Employer Medicaid Fees
New Jersey will pare back several business tax breaks and impose fees on certain businesses with employees enrolled in the state's Medicaid program under a state budget and related legislation signed by the governor.
Top State And Local Tax Policies Of 2026: Midyear Report
In 2026, owners of second homes in New York City face a new tax, giving that idea its biggest run yet. Some states are looking for revenue with taxes on wealth or high incomes, while others are aiming to cut or eliminate income or property taxes. Here, Law360 takes a look at notable state and local tax policies of 2026 so far.
Top State & Local Tax Cases Of 2026: Midyear Report
From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.
NJ Curtails Biz Tax Breaks, Adds Employer Medicaid Fees
New Jersey will pare back several business tax breaks and impose fees on certain businesses with employees enrolled in the state's Medicaid program under a state budget and related legislation signed by the governor.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.
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Top State & Local Tax Cases Of 2026: Midyear Report
From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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Pennsylvania Skill Games Ruling Ups Ante For New Rules
The Pennsylvania Supreme Court's recent ruling that skill games are subject to the same oversight as slot machines is a catalyst for lawmakers to craft a taxation and regulation framework and fuel a revenue boost Gov. Josh Shapiro has envisioned for years, experts tell Law360.
Expert Analysis
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Choral Singing Makes Me A Better Lawyer
Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.
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Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.
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A Tax Costly To Everyone, Sooner Or Later: SALT In Review
From Pennsylvania's move toward a gross receipts tax on digital advertisers to news of yet another Fortune 500 company leaving New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Economic Questions To Ask Amid Tariff Refund Class Actions
The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.
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Crazy Little Thing Called Unsound Tax Policy: SALT In Review
From Kentucky's taxing of prediction markets to Iowa's new exemption for bees, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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If Upheld, Wash. Millionaire Tax Could Upend State Law
The Washington Supreme Court could open the door to broader income, rental and corporate taxes if it defies precedent and the historically established desires of voters by redefining the state constitution's concepts of “income” and “property” to uphold a new tax on wages over $1 million, says Richard Birmingham at Davis Wright.
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Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
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5 Things Associates Must Ask About Their Firm's Merger Plan
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The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
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2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
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NY's Tax On 2nd Homes Compounds Residency Tax Risks
New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.
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A Playground Of Unsound Tax Policy: SALT In Review
From the California governor's proposed taxing of software sales to a Minnesota bill that targets executive pay, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.