State & Local

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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. 

  • January 22, 2026

    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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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

    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.

  • 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.

Expert Analysis

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

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