State & Local
-
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.
-
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.
-
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.
-
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.
-
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.
-
January 21, 2026
Ore. Proposals Seek 10-Year Tax Sunset, Other Tax Cuts
Oregon would end its estate tax and put a 10-year sunset on all taxes under voter initiatives proposed for the November ballot that were advanced by state election officials with the verification of sufficient sponsorship signatures.
-
January 21, 2026
Ariz. Revenues Through Dec. Up $239M From Forecast
Arizona's general fund revenue collection from July through December outpaced estimates by $239 million, according to the state Joint Legislative Budget Committee.
-
January 21, 2026
Minn. Tax Court Nixes Cases Despite Sick Appraiser Claim
Challenges to several Minnesota property tax appraisals were dismissed after the owners missed a deadline imposed by state tax court, which rejected the owners' argument that their chosen appraiser suffered from a medical condition.
-
January 21, 2026
Minn. Court Denies Tax Break For Assisted Living Unit
An assisted living facility unit owned by a nonprofit corporation is not eligible for a tax break as a charity as sought by the unit's resident, the Minnesota Tax Court said, after previously rejecting a county's effort to stop the case.
-
January 21, 2026
Wis. Assembly OKs Income Tax Subtraction For Overtime Pay
Wisconsin would create an income tax subtraction for overtime compensation under a bill passed by the state Assembly.
-
January 20, 2026
Law360 Names Firms Of The Year
Eight law firms have earned spots as Law360's Firms of the Year, with 48 Practice Group of the Year awards among them, achieving milestones such as high-profile litigation wins at the U.S. Supreme Court and 11-figure merger deals.
-
January 20, 2026
Mass. Senate OKs Property Tax 'Shock' Protection Plan
Massachusetts would allow local governments to grant tax credits to certain residential property owners whose property tax levies would otherwise increase by more than 10% under legislation passed by the state Senate.
-
January 20, 2026
Wisconsin Assembly OKs Income Tax Subtraction For Tips
Wisconsin would create an income tax subtraction for workers' tips under a bill passed by the state Assembly.
-
January 20, 2026
IRS Can't Probe Partner-Tier Employment Taxes, 1st Circ. Told
The IRS is not authorized to scrutinize a partner's taxable net earnings at the business-entity level under a 1982 law governing partnership audits, an energy investment firm told the First Circuit, challenging the agency's bid to subject limited partners to the self-employment tax.
-
January 20, 2026
Ind. Senate OKs Updating Conformity With Federal Tax Law
Indiana would amend its 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 passed by the state Senate.
-
January 20, 2026
Kim Kardashian's Skims Settles NJ Consumer Fraud Suit
Skims Body Inc. will pay a $200,000 civil penalty and continue refunding New Jersey shoppers after improperly collecting sales tax on clothing that should have been tax exempt for nearly five years, Attorney General Matthew J. Platkin and the Division of Consumer Affairs announced Tuesday.
-
January 20, 2026
Ariz. Gov. Vetoes GOP's $1.4B Conformity, Tax Cut Plan
Arizona Gov. Katie Hobbs vetoed a Republican-backed $1.4 billion tax cut package that would have largely conformed the state with federal tax changes, including corporate tax break extensions, while legislative Democrats introduced her plan for a smaller tax cut package.
-
January 20, 2026
W.Va. Bill Seeks To Reduce Income Tax Rates
West Virginia would further lower its individual income tax rates under a bill introduced in the state House of Delegates at the request of the governor.
-
January 20, 2026
W.Va. Bill Seeks Corporate Income Tax Rate Cut
West Virginia would cut its corporate income tax rate in half under a bill introduced in the state Senate.
-
January 20, 2026
W.Va. House Bill Would Double Homestead Exemption
West Virginia would increase its homestead exemption to $40,000 under a bill introduced Tuesday in the state's House of Delegates.
-
January 20, 2026
Neb. Revenue Through Dec. Misses Estimate By $46M
Nebraska's net revenue collection from July through December lagged behind an estimate by $46 million, according to the state's Department of Revenue.
-
January 20, 2026
NJ Revenues Through Dec. Up $896M
New Jersey's revenue collection from July through December was $896 million higher than the same period last year, according to the state Treasury Department.
-
January 20, 2026
Md. Bill Would Expand Urban Agriculture Property Tax Credit
Maryland would expand eligibility for local-option property tax breaks for urban agriculture under legislation introduced in the state House of Delegates.
-
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.
-
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.
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.
Hochul's Budget Would Decouple NY From Biz Tax Breaks
New York Gov. Kathy Hochul proposed decoupling from some business tax breaks passed in the 2025 federal budget bill and extending the state's corporate surtax for another three years as part of a $260 billion budget plan released Tuesday.
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.
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.
Hochul's Budget Would Decouple NY From Biz Tax Breaks
New York Gov. Kathy Hochul proposed decoupling from some business tax breaks passed in the 2025 federal budget bill and extending the state's corporate surtax for another three years as part of a $260 billion budget plan released Tuesday.
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.
Editor's Pick
-
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.
-
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
-
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.
-
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.
-
Top Federal Tax Cases To Watch In 2026
The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.
Expert Analysis
-
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.
-
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.
-
Cannabis Industry Faces An Inflection Point This Year
.jpg)
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
Hot Topics For Family Offices In 2026
For family offices, the throughline of 2026 is disciplined readiness, as navigating impact from the One Big Beautiful Bill Act and platform maturation will be necessary to preserve flexibility and enhance client outcomes, say attorneys at Morgan Lewis.
-
The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
-
5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.