State & Local
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January 16, 2026
Law360 Names Practice Groups Of The Year
Law360 would like to congratulate the winners of its Practice Groups of the Year awards for 2025, which honor the attorney teams behind litigation wins and significant transaction work that resonated throughout the legal industry this past year.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.