State & Local
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January 23, 2026
NY Appellate Court OKs Congregation's Tax Exemption Denial
A Jewish congregation was not entitled to property tax exemptions from the town in which its properties are located, a New York appellate court ruled, partially affirming and partially reversing a trial court's findings.
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January 23, 2026
Fla. House Panel Advances Property Tax Phaseout
Florida would phase out property taxes other than school taxes for residential homesteads if voters approve a ballot measure under a joint resolution advanced Friday by a state House committee.
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January 23, 2026
Mass. Staffing Co. Denied Tax Deduction For Cash Wages
A Massachusetts staffing company was rightly disallowed a $1 million deduction in tax year 2015 it claimed for subcontractors it paid in cash, the state tax appeals board said in a decision released Friday.
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January 23, 2026
Hawaii House Bill Would Legalize, Tax Cannabis
Hawaii would allow adult-use cannabis sales in the state and tax the sales under a bill introduced in the state House of Representatives.
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January 23, 2026
Hawaii House Republicans Propose Ending Income Tax
Hawaii would eliminate its individual income tax under a bill introduced by Republicans in the state House of Representatives.
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January 23, 2026
Hawaii House Bill Would Create Tax On High Earners
Hawaii would charge a surtax on income over $1 million for joint filers and income over $500,000 for individuals under a bill introduced in the state House of Representatives.
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January 23, 2026
Taxation With Representation: Vinge, A&O Shearman, Cassels
In this week's Taxation With Representation, Swedish private equity company EQT buys U.K. secondaries firm Coller Capital, biopharmaceutical giant GSK PLC acquires Rapt Therapeutics Inc., and fusion energy company General Fusion announces plans to go public by merging with special purpose acquisition company Spring Valley Acquisition Corp. III.
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January 23, 2026
Senate To Take Up Spending Bills With $11.2B IRS Funding
The U.S. Senate is poised to take up bills next week that would provide the IRS with an $11.2 billion budget — a 9% annual cut — and cut $11.7 billion from the IRS spending boost included in the Inflation Reduction Act.
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January 23, 2026
Ariz. Bill Would Nix Property Tax Break For New Renewables
Arizona would apply property taxes to the full depreciated value of renewable energy equipment placed into service before next year, replacing the current 20% valuation applied to such equipment, under a bill introduced in the state House of Representatives.
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January 23, 2026
Hawaii House Bill Would End Tax On Groceries
Hawaii would retroactively eliminate its excise tax on groceries under a bill introduced in the state House of Representatives.
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January 22, 2026
NC Court Backs Asphalt Co. In $2.6M Tax Dispute
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state business court affirmed, canceling a $2.6 million bill.
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January 22, 2026
NJ Offers $300M In Sports And Entertainment Tax Credits
Developers of sports and entertainment projects in New Jersey can claim up to $300 million in tax credits as part of a package of $2.5 billion in economic development credits signed by former Gov. Phil Murphy on his last day in office.
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January 22, 2026
NJ Allows Expanded Info Disclosure For Employer Payroll Tax
New Jersey expanded the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill signed by now-former Gov. Phil Murphy in one of his last acts in office.
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January 22, 2026
RI Revenue Through December Up $28M From Estimate
Rhode Island's general fund revenue from July through December outperformed an estimate by $28 million, according to the state Department of Revenue.
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January 22, 2026
Ariz. Dept. Says Lawmakers' Tax Proposals Could Affect Filing
If the Arizona Legislature does not pass a bill that is consistent with an executive order issued in November, then state taxpayers may need to amend their taxes, the state Department of Revenue announced Thursday.
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January 22, 2026
Digital Services Taxes May Give Leverage In US Trade Deals
As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them.
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January 22, 2026
NC Revenue Collection Through Dec. Up $509M
North Carolina's revenue collected from July through December was $509 million higher than the same period last year, according to the state controller in a report released Thursday.
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January 22, 2026
Md. Gov. Puts Forward $71B Budget With No New Taxes
Maryland would not levy any new taxes or fees under a $71 billion budget proposed by its governor for fiscal year 2027.
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January 22, 2026
Utah Bills Would Cut Corporate, Individual Income Tax Rates
Utah would lower its corporate and individual income tax rates and its corporate franchise tax rate under bills introduced in the state House of Representatives and Senate.
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January 22, 2026
Maryland Bill Would Let Tax Dept. Seek Info On Exempt Cos.
Maryland tax officials would be allowed to seek additional information from businesses that report personal property below the $20,000 threshold for taxation under legislation pitched by a state assessment official to a legislative panel.
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January 21, 2026
Alaska House Bill Would Limit Property Value Increases
Alaska would cap the amount by which a local assessor could increase the assessed value of real property from its previous assessment under a bill introduced in the state House of Representatives.
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January 21, 2026
Md. Bill Would Specify Property Site For Inheritance Tax
Maryland would establish the location of intangible personal property for state inheritance tax purposes and repeal an exemption for the receipt of a nonresident dead person's property under a bill introduced in the state Senate.
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January 21, 2026
Utah Bill Seeks Property Tax Break Boost Via Referendum
Utah would increase a property tax exemption for residential property contingent on passage of a proposed amendment to the state constitution under a bill introduced in the state House of Representatives.
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January 21, 2026
NM Gov. Calls For End To Tax On Healthcare Services
New Mexico would exempt healthcare services in the state from its gross receipts tax and create tax credits for new technology under a plan proposed by the governor.
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January 21, 2026
Mo. Bill Would Allow Earnings Tax To Replace Property Taxes
Missouri would authorize counties to replace real property and personal property taxes with a tax on individuals' and business' earnings under a bill introduced in the state House of Representatives.
Ore. Dems Seek Early Vote On $4B Transportation Tax Hike
Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.
Biz Groups Resist Md. Commercial Property Tax Plan
Maryland would allow counties to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education under legislation pitched to a Senate panel and opposed by business groups.
Massachusetts Owes Developer $15M Tax Credit, Court Rules
Massachusetts' Department of Revenue owes a Boston Seaport developer a $15.3 million brownfields tax credit, a state judge said, finding that the tax agency was not entitled to second-guess the extent and cost of environmental remediation at the site to justify a smaller amount.
Ore. Dems Seek Early Vote On $4B Transportation Tax Hike
Oregon should hold its voter referendum on whether to roll back its $4 billion transportation funding package in May, not November, legislative Democrats said, drawing an accusation from Republicans that they are aiming for a low turnout.
Biz Groups Resist Md. Commercial Property Tax Plan
Maryland would allow counties to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education under legislation pitched to a Senate panel and opposed by business groups.
Massachusetts Owes Developer $15M Tax Credit, Court Rules
Massachusetts' Department of Revenue owes a Boston Seaport developer a $15.3 million brownfields tax credit, a state judge said, finding that the tax agency was not entitled to second-guess the extent and cost of environmental remediation at the site to justify a smaller amount.
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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Digital Services Taxes May Give Leverage In US Trade Deals
As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them.
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Rescheduling Won't Ease Headaches For Cannabis Landlords
Smoking pot may soon become less legally perilous under federal law, but the risks of owning a marijuana farm or dispensary appear likely to remain, attorneys and experts say.
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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.
Expert Analysis
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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Cannabis Industry Faces An Inflection Point This Year
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Cannabis industry developments last year — from the passage of a new wholesale tax in Michigan, to an executive order accelerating the federal rescheduling process — presage a more mature phase of legalization this year, with hardening expectations and enforcement to come, says Alex Leonowicz at Howard & Howard.
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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3 Key Takeaways From Planned Rescheduling Of Cannabis
An executive order reviving cannabis rescheduling represents a monumental change for the industry and, while the substance will remain illegal at the federal level, introduces several benefits, including improving state-legal cannabis operators' tax treatment, lowering the industry's legal risk profile, and leaving state-regulated markets largely intact, say attorneys at Dentons.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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In Praise Of These 10 Revenue Agencies: SALT In Review
RSM's David Brunori, a contributor who regularly offers his thoughts on noteworthy state and local tax news, opens 2026 with his annual presentation of the nation's top 10 revenue departments.