State & Local
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January 06, 2026
NJ Bill Would Modify Qualified Costs For Film Tax Credits
New Jersey would modify which costs could be claimed as qualified production expenses under the state's film and digital media tax credit program as part of a bill introduced in the state Assembly.
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January 06, 2026
Iowa General Revenue Collection Through Dec. Down $662M
Iowa's general fund revenue collection from July through December lagged behind the same period last year by $662 million, according to the state Department of Management.
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January 06, 2026
Paul Hastings Adds Ex-Cravath Tax Pro To Growing M&A Team
After adding 20 partners to its mergers and acquisitions platform over the past two years, Paul Hastings LLP announced on Tuesday that it has hired a former Cravath Swaine & Moore LLP partner who advises on the tax elements of mergers and acquisitions.
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January 05, 2026
Calif. OTA Upholds Tax on Tribal Gaming Income
Gaming income received by a member of a Native American tribe is subject to California taxation, the state Office of Tax Appeals ruled in a pending precedential opinion released Monday.
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January 05, 2026
Calif. OTA Says Business Must Pay Minimum State Tax
A limited liability company that said it didn't earn income in California in 2020 should have still filed a state return and paid the state's minimum tax for that year, the state Office of Tax Appeals said in a ruling released Monday.
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January 05, 2026
CSX Prevails In Challenge To Ohio Receipts Sourcing Method
Railroad carrier CSX can largely source its receipts for Ohio tax purposes to where it delivered goods to customers, the state Board of Tax Appeals ruled, saying the state tax commissioner incorrectly sourced the receipts under a statute that applies to motor carriers.
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January 05, 2026
Colo. Gov. Pitches Adjusted $51B Budget With No New Taxes
Colorado would spend about $50.5 billion in the next fiscal year with no tax increases, a slight drop from an earlier proposal, under an updated request to lawmakers from Gov. Jared Polis.
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January 05, 2026
Mass. Committee Advances Bill To Study Vehicle Mileage Tax
Massachusetts would establish a task force to study ways to supplement the state's motor vehicle tax to offset declining collections under a bill advanced by the Legislature's Joint Transportation Committee.
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January 05, 2026
Calif. Ethiopian Restaurant, Store Denied Refunds, OTA Rules
A California Ethiopian restaurant and market failed to establish they were entitled to sales tax refunds in separate appeals, because it was not proved they were related entities, the state Office of Tax Appeals said in rulings released Monday.
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January 05, 2026
Gibson Dunn Adds Sidley Tax Pro In Silicon Valley
Gibson Dunn & Crutcher LLP announced Monday that it has bulked up its tax practice group with a partner in Palo Alto, California, who previously co-led the global tax practice and headed up the West Coast tax group at Sidley Austin LLP.
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January 05, 2026
Wis. Senate Bill Would Exempt Movie Projectors From Tax
Wisconsin would exempt movie projectors sold to movie theaters from the state's 5% sales and use tax under a bill introduced in the state Senate.
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January 05, 2026
Ariz. Bill Would Nix Tax Break For New Data Centers
New data centers in Arizona would have only through the end of this year to seek a state sales tax break under legislation proposed in the state House of Representatives.
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January 05, 2026
Ind. House Bill Floats Transfer Tax On Real Estate Investment
Indiana would establish a transfer tax on entities that manage funds pooled from investors in single-family residences under a bill introduced Monday in the state House of Representatives.
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January 02, 2026
Ore. Voters To Have Say On Blocking Transportation Tax Hikes
A proposed Oregon referendum to block recently passed fuel and payroll tax hikes has enough valid signatures to qualify for the November ballot, state election officials said.
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January 02, 2026
Ore. Tax On Delta Intangibles Unlawful, High Court Told
Oregon's taxation of Delta Air Lines' intangible property violates the equal protection clause of the U.S. Constitution, a pair of business groups told the U.S. Supreme Court, urging it to review an Oregon Supreme Court decision.
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January 02, 2026
Mass. Home Rightly Valued As Completed, Board Says
A Massachusetts home cannot have its property value lowered despite the homeowner's assertion that the home was not fully built at the time of the assessment, the state tax board ruled.
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January 02, 2026
Hilton Hotel Tax Valuation Rightly Cut, Minn. Justices Told
Minnesota's tax court was correct in reducing the tax valuations of a Hilton hotel and convention center, which included a $70 million drop in one year, the property owner told the Minnesota Supreme Court.
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January 02, 2026
Hawaii Property Tax Appeal Is Untimely, State Justices Affirm
A Hawaii vacation homeowner failed to appeal his property's tax assessment through the correct channels and is now time-barred from doing so, the Hawaii Supreme Court said.
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January 02, 2026
Ind. House Bill Would Allow Municipal Tax On Shorter Rentals
Indiana would authorize municipalities to impose an innkeeper's tax on the rental of rooms and other accommodations in hotels and motels for less than 30 days under a bill filed in the state House of Representatives.
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January 02, 2026
Mich. Revenue Through Nov. Up $279M From Last Year
Michigan's general fund revenue collection in October and November rose $279 million from the total for the same months last year, according to the state's budget office.
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January 02, 2026
IRS Floats Updates To Fee Paid By Brand Drugmakers
The Internal Revenue Service floated updates to regulations governing how branded prescription drug manufacturers or importers should calculate an annual fee established by the Affordable Care Act, a move the agency said aims to incorporate changes in drug discount programs and clarify tax reporting.
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January 02, 2026
Fla. Net Revenue Through Nov. Beats Estimate By $487M
Florida net revenue collection from July through November outpaced estimates by $487 million, according to the state Office of Economic and Demographic Research.
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January 02, 2026
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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January 02, 2026
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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January 02, 2026
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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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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NY Tax Talk: ALJ Vacancy, Online Sales, Budget
Among the most notable developments in New York tax law last quarter, an administrative law judge vacancy continued affecting taxpayers, a state court decision tested the scope of the Interstate Income Act, and Gov. Kathy Hochul signed the 2025-2026 fiscal budget containing key tax-related provisions, say attorneys at Eversheds Sutherland.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.
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BigLaw Settlements Should Not Spur Ethics Deregulation
A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.
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Other People's Money: SALT In Review
From a proposed tax increase on higher incomes in Michigan to a move toward repealing Oregon's estate tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways Lawyers Can Earn Back The Public's Trust
Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.
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Opportunity Zone Overhaul Is Good News For Investors
Recently enacted reforms making the qualified opportunity zone program permanent, restoring the basis step-up for capital gains and adding flexibility to the zone designation process enhance the program’s appeal for long-term investment, says Steven Hadjilogiou at McDermott.
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Taxpayers Face Tough Choices Under NJ's New Nexus Rules
Though New Jersey’s new rules expanding the commercial nexus that triggers state taxation are likely to be challenged, businesses still need to carefully consider whether it’s best to minimize potential tax by reducing online customer support services or maintain their current instate services and begin paying tax, say attorneys at Husch Blackwell.
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.