State & Local
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January 13, 2026
Maine Alters Excise Tax Assessment On Camper Trailers
Maine will change its application and collection of excise tax on camper trailers under a law that took effect without the signature of Democratic Gov. Janet Mills.
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January 13, 2026
Minn. Revenues Through Dec. $65M Higher Than Forecast
Minnesota's total net revenue from July though December outpaced forecasts by $65 million, according to the state Office for Management and Budget.
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January 13, 2026
Ohio Revenues Through December Beat Estimates By $344M
Ohio's general fund revenue collection from July through December was $344 million higher than estimated, according to the state Office of Budget and Management.
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January 13, 2026
Md. Senate Bill Seeks Exclusion For Foreign Income
Maryland would not require foreign-earned income to be included when calculating state income under a bill introduced in the state Senate.
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January 13, 2026
Md. Bill Seeks Subtraction Modification For Fraud Loss
Maryland would allow taxpayers who are victims of fraud to claim a subtraction modification on their federal adjusted gross income equal to the fraud amount to calculate their state income under a bill introduced in the state House.
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January 13, 2026
Md. Bill Would Allow Separate Land, Improvement Tax Rates
Maryland would authorize local governments to establish subclasses of real property consisting of land and improvements to land and impose separate tax rates for each subclass under legislation set to be considered by the state House of Delegates' Ways and Means Committee.
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January 13, 2026
Ariz. Bill Would Allow Federal Scholarship Tax Credits
Arizona residents would be eligible for federal income tax credits for contributions to scholarship organizations under legislation introduced in the state Senate to have Arizona participate in a new federal program.
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January 13, 2026
Neb. Bill Would Provide Tax Credit For Health Plan Payments
Nebraska would provide an individual income tax credit for qualified health plan premium payments under a bill introduced in the state's unicameral Legislature.
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January 12, 2026
High Court Declines To Hear Michigan Tax Foreclosure Case
The U.S. Supreme Court declined Monday to hear a property owner's case alleging that a Michigan county improperly kept the excess proceeds of her tax-foreclosed home sale.
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January 12, 2026
NH Bill Would Let Towns Tax Land, Buildings Separately
New Hampshire would allow cities and towns to adopt a property tax system that applies different rates to the value of land and the value of buildings under a bill introduced in the state House.
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January 12, 2026
Md. Bills Seek Cybersecurity Tax Credit Expansion
Maryland would increase the maximum value of its tax credit for businesses that buy cybersecurity services in the state and expand related eligibility criteria under bills introduced in the state House and Senate.
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January 12, 2026
Maryland Governor Pitches Business Tax Credit Extensions
Maryland would extend two business tax credits and eliminate a cap on the state's film credit under legislation proposed by its governor as part of an economic development package.
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January 12, 2026
Idaho Gov. Calls For Conformity To Fed. Tax Changes
Idaho's governor asked lawmakers to adjust the state's tax code to conform to the new federal changes, such as hastening business deductions and individual income tax breaks during his State of the State address Monday.
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January 12, 2026
Justices Won't Look At Michigan's Foreclosure Sale Rule
The U.S. Supreme Court declined Monday to review three cases that ask whether Michigan's process to claim surplus proceeds after a tax foreclosure sale violates the takings and due process clauses.
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January 12, 2026
Md. Bill Proposes Tax Break For Tipped Income
Maryland would allow taxpayers to subtract tipped income, that is not already excluded, from their federally adjusted gross income in order to determine state income under a bill introduced in the state House of Representatives.
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January 12, 2026
Md. Bill Seeks Tax Credits For Service Station Conversions
Maryland counties or municipal corporations would be allowed to grant property tax credits for service stations that are converted to other uses under a bill introduced in the state Senate.
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January 12, 2026
Miss. House Bill Floats Money Transmission Fee, Tax Credit
Mississippi would require money transmission businesses to collect a fee for each transaction and establish a tax credit for money transmission fees paid by taxpayers under a bill introduced in the state House of Representatives.
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January 12, 2026
Ind. Senate Bill Seeks To Legalize, Tax Adult-Use Cannabis
Indiana would allow the sale of adult-use cannabis and impose a cannabis excise tax on gross retail income received on purchases under a bill introduced in the state Senate.
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January 12, 2026
Miss. House Bill Would Create TV Production Tax Credit
Mississippi would create an income tax credit for television productions filmed primarily in the state as part of a bill in the state House of Representatives.
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January 12, 2026
Mo. Commission Says Partially Built Hotel Property Valueless
Two properties that are leased by a Missouri city to developers through an economic development program are considered valueless, the Missouri Tax Commission ruled.
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January 12, 2026
Md. Senate Bill Seeks Estate Tax Repeal
Maryland would repeal its estate tax under legislation proposed in the state Senate,
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January 12, 2026
Md. Bill Would Block Politics By Tax-Free Groups
Certain charitable organizations in Maryland would be limited from political activity under legislation proposed in the state Senate.
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January 12, 2026
NJ Issues Tax Guidance For Rounding Amid Penny Phaseout
New Jersey businesses that round transactions to the nearest nickel because of the phaseout of pennies should do so after sales taxes have been calculated and must reflect the final rounded price in their gross receipts for tax income purposes, the state Division of Taxation said.
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January 12, 2026
Miss. Revenue Through Dec. Tops Forecast By $164M
Mississippi general fund revenue collection from July through December outpaced an estimate by $164 million, according to the state Legislative Budget Office.
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January 12, 2026
Neb. Bill Would Allow Income Tax Deductions For Tips, OT
Nebraska would allow individual income tax deductions for tips and overtime pay under a bill introduced in the state's unicameral Legislature.
Arizona Gov. Pitches Tax Cuts, End To Data Center Break
Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.
Justices Won't Review Ore. Tax On Delta's Intangibles
The U.S. Supreme Court said Monday that it won't review Oregon's taxation of Delta Air Lines' intangible property, refusing to hear the company's appeal of an Oregon Supreme Court decision.
Ariz. Bills Seek Federal Conformity, Breaks For Overtime, Tips
Arizona would conform with the federal tax code and allow state income exclusions for tipped and overtime income, among other changes, under legislation proposed in the state House and Senate.
Arizona Gov. Pitches Tax Cuts, End To Data Center Break
Arizona Gov. Katie Hobbs called Monday for quick passage of her tax cut plan, including exemptions for tipped and overtime income, along with an end to the state's tax break for data centers, in her State of the State address.
Justices Won't Review Ore. Tax On Delta's Intangibles
The U.S. Supreme Court said Monday that it won't review Oregon's taxation of Delta Air Lines' intangible property, refusing to hear the company's appeal of an Oregon Supreme Court decision.
Ariz. Bills Seek Federal Conformity, Breaks For Overtime, Tips
Arizona would conform with the federal tax code and allow state income exclusions for tipped and overtime income, among other changes, under legislation proposed in the state House and Senate.
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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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.
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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.
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State And Local Tax Cases To Watch In 2026
From Florida's suit against California over single-sales-factor apportionment to matters in New York and New Jersey challenging an interpretation of when a federal law applies to internet transactions, 2026 promises to reveal a lot about state and local tax law. Here, Law360 examines cases to watch this year.
Expert Analysis
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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.
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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.
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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.
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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.
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4 Developments That Defined The 2025 Ethics Landscape
The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.
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The Answer, In A Word, Is Federalism: SALT In Review
From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Fractional GCs Can Manage Risks Of Engagement
As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.
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How OECD Tax Update Tackles Mobile Workforce Complexity
The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.
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A Uniform Federal Rule Would Curb Gen AI Missteps In Court
To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.
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Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.
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The Law Firm Merger Diaries: Getting The Message Across
Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.