State & Local
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January 29, 2026
Mich. Offers Penalty, Interest Relief Due To Biz Tax Changes
Michigan will offer penalty and interest waivers for underpayments of certain estimated quarterly corporate income tax payments due to recent changes to the state's conformity to the federal tax code, the state Department of Treasury said.
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January 29, 2026
Ind. Senate OKs Tax Deduction For Financial Transaction Theft
Indiana would create an income tax deduction for those who are the victim of financial fraud as part of a bill passed by the state Senate.
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January 29, 2026
Ariz. Bill Seeks Taxes On Alternative Fuels, EV Use
Arizona would impose taxes on alternative vehicle fuels and electric vehicles under legislation introduced in the state Senate, an effort pitched as creating parity in the tax payments by owners of different kinds of vehicles.
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January 29, 2026
SC Gov. Backs Ending State's Income Tax
South Carolina's Republican governor urged lawmakers to continue to cut the state's personal income tax rate and said he would sign legislation to eliminate the tax if such a measure were passed.
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January 29, 2026
Ind. Lawmakers OK Updating Conformity With Fed. Tax Code
Indiana would amend the definition of the Internal Revenue Code in the state's income tax law to conform with certain provisions of the federal tax and policy bill enacted in July under legislation unanimously approved by state lawmakers.
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January 29, 2026
Maine Revenues Through December Up $9M From Estimate
Maine's general fund revenue collection from July through December beat forecasts by $9 million, according to the state Department of Administrative and Financial Services.
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January 29, 2026
NYC Law Firm Loses Protest Of Tax Bill Based On City Work
A New York City law firm didn't prove that it conducted business outside the city that would lower its unincorporated business tax liabilities, an administrative law judge for the city's Tax Appeals Tribunal ruled.
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January 29, 2026
Ore. Data Center Enterprise Zone Tax Break Denied By Court
An Oregon data center owner seeking an enterprise zone credit failed to file a required claim for the second of two phases of construction, the Oregon Tax Court said, rejecting the owner's arguments that the claim it filed should have been enough.
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January 29, 2026
Utah House Bill Would Require Tax Hike Notice, Set Limits
Utah would require taxing entities to provide notice of their intent to levy a property tax rate above a statutorily defined base rate and impose limits on property tax increases under a bill introduced in the state House of Representatives.
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January 28, 2026
Mo. Biz Groups Seek Exemptions In Income, Sales Tax Plan
Missouri business representatives voiced concern Wednesday that a proposed constitutional amendment to phase out the personal income tax in exchange for a broader sales tax base doesn't include any exemptions for services that industries offer.
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January 28, 2026
Cantor Fitzgerald Loses $7.8M NY Tax Case Over Subsidiaries
Cantor Fitzgerald owes $7.77 million in New York City unincorporated business tax revenue because the company incorrectly aggregated the business activities of non-city subsidiaries that brought down its tax bills, a city administrative law judge said in a determination.
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January 28, 2026
Alaska Gov. Proposes State Sales Tax, Scrapping Corp. Tax
Alaska's governor has proposed eliminating corporate income tax and imposing a temporary state sales tax as the state faces a budget deficit, which the state's budget director projected at $1.5 billion for fiscal 2027 Wednesday.
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January 28, 2026
Md. House Bill Would End Data Center Tax Breaks
Maryland would end its sales and use and property tax breaks for data centers under legislation introduced Wednesday in the state House of Delegates.
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January 28, 2026
Iowa Allows Combined Franchise Tax Filing With Subsidiaries
Financial institutions subject to Iowa's franchise tax that have investment subsidiaries may elect to file combined returns with their subsidiaries, the state Department of Revenue said in adopted regulations.
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January 28, 2026
Tax Group Of The Year: Skadden
Skadden Arps Slate Meagher & Flom LLP's tax practice guided several major cases and deals this past year, including representing drugmaker Amgen Inc. in one of the largest transfer pricing cases litigated last year, earning the firm a spot among the 2025 Law360 Tax Groups of the Year.
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January 28, 2026
Mass. Gov. Calls For No New Taxes In $63B Budget Plan
Massachusetts Gov. Maura Healey proposed on Wednesday a $62.8 billion budget and spending plan for fiscal year 2027, an increase of 1.1% over the estimated total spending for fiscal year 2026, with no new taxes or fees.
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January 28, 2026
Md. Bill Aims To Clarify Foreign Income Exclusion From Tax
Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under legislation introduced in the Senate, the bill's sponsor told a budget panel Wednesday.
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January 28, 2026
ND Makes Property Tax Discount Apply Before Home Credit
North Dakota counties must apply a discount for residential property owners who pay their property taxes early before they apply a primary residence credit under a bill signed by the governor.
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January 28, 2026
Vermont Revenues Through December Down $101M
Vermont's general fund revenues from July through December lagged $101 million behind the same period last year, according to the state Agency of Administration in a report released Wednesday.
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January 28, 2026
Ariz. Senate Bill Seeks End To Data Center Tax Break
A bill introduced in the Arizona Senate would end the state's sales tax exemption for data centers, reflecting a goal of Gov. Katie Hobbs.
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February 12, 2026
Law360 Seeks Members For Its 2026 Editorial Boards
Law360 is looking for avid readers of our publications to serve as members of our 2026 editorial advisory boards.
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January 27, 2026
Fla. Panel Advances Stricter Caps On Assessment Increases
Florida's House tax-writing committee advanced a constitutional amendment Tuesday that would ask voters to place tighter limits on property assessment increases used to calculate nonschool property taxes.
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January 27, 2026
Wis. Homeowners Challenge Tribal Tax Ruling At 7th Circ.
A group of Wisconsin homeowners is asking the Seventh Circuit to revive its claims that local political jurisdictions of the Menominee Indian Tribe joined forces to increase the homeowners' tax burden, arguing a lower court was wrong to dismiss the case.
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January 27, 2026
Va. Senate Bill Would Bar Card Network Fees On Sales Taxes
Virginia would prohibit payment card networks from imposing fees on sales and use taxes in electronic payment transactions under a bill introduced in the state Senate.
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January 27, 2026
Md. Bill Would Let Counties Split Up Land, Building Tax Rates
Maryland counties could establish separate real property subclasses for land and improvements, with different tax rates, under legislation heard by a state House of Delegates panel Tuesday and opposed by business and real estate groups.
Expert Analysis
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.