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Public Policy
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January 14, 2026
NJ Legislature OKs Entertainment Renovation Tax Credit
New Jersey would allow certain sports and entertainment renovation projects to claim an income tax credit under an economic development program if a bill passes in the state Legislature.
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January 14, 2026
NJ Court Won't Probe State's Unclaimed Property Law
A New Jersey federal judge dismissed a Chilean citizen's suit challenging the constitutionality of New Jersey's unclaimed property law, finding that he lacks standing despite his arguments that he fears the state may again seize, sell and undercompensate him for abandoned stocks.
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January 14, 2026
Fla. Atty Witness In Charity Probe Picked For Appellate Seat
Florida Gov. Ron DeSantis on Wednesday nominated John Guard, senior counselor to the attorney general of Florida, to an appellate court seat, after his nomination for a federal judgeship fizzled once he came under scrutiny in a criminal probe regarding a charity connected to the governor.
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January 14, 2026
SG Asks High Court To Reshuffle Sides In AT&T Fine Case
U.S. Solicitor General D. John Sauer asked the U.S. Supreme Court Wednesday to realign the parties' designations in a combined case over the Federal Communications Commission's penalty powers after the justices recently granted review.
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January 14, 2026
Wash. Gov. Backs Plan For Tax On Millionaires
Washington state residents earning more than $1 million in a single year would be subject to a nearly 10% tax on that income under a plan backed by the state's governor.
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January 14, 2026
Idaho Tribes Urge 9th Circ. To Uphold Land Swap Ruling
The Shoshone-Bannock Tribes are asking the Ninth Circuit to deny a bid by a global agribusiness and the federal government for an en banc panel rehearing on its decision to invalidate an Idaho land transfer, saying the petition doesn't raise any exceptional questions and ignores long-standing Supreme Court precedent.
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January 14, 2026
IRS Clarifies 1st-Year 100% Depreciation Deduction Eligibility
The IRS unveiled guidance Wednesday governing the eligibility for and calculation of a retooled tax deduction for the additional first year of depreciation of an asset-producing property, including sound recording production machines, reflecting changes enacted in the July budget reconciliation law.
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January 14, 2026
DHS Cutting 1-Year Exit Requirement For Religious Workers
The U.S. Department of Homeland Security said Wednesday it's scrapping a regulation that has required foreign religious workers with R-1 visas to leave the U.S. for at least one year before returning after a five-year maximum stay.
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January 14, 2026
Uber, DoorDash Drivers Lost $550M In Tips, NYC Says
UberEats and DoorDash rolled out design tricks after New York City implemented a minimum pay standard for food delivery workers that has led to workers losing $550 million in tips, the New York City Department of Consumer and Worker Protection said.
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January 14, 2026
NY High Court Upholds Manhattan Artist Loft Conversion Fee
New York's highest court has decided to keep in place a fee that New York City charges for converting designated artists' lofts in Lower Manhattan into regular residential units, rejecting arguments from a neighborhood group that the charge amounts to an unconstitutional uncompensated taking.
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January 14, 2026
NJ High Court Says Inmate Record Ban Violates Constitution
The New Jersey Supreme Court said in a reversal Wednesday that the state's parole board cannot bar the disclosure to inmates of medical, psychiatric and psychological records used to determine their parole eligibility, finding that withholding this information from them is unconstitutional and against state law.
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January 14, 2026
Trump Renominates NY, Virginia US Attorneys
President Donald Trump is taking a second crack at securing his picks for federal prosecutors in districts where he previously failed to obtain U.S. Senate approval, including renominating Lindsey Halligan to the role of U.S. attorney for the Eastern District of Virginia, weeks after a federal judge ruled she was not lawfully serving.
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January 14, 2026
Wholesaler Admits To $2.5M Opioid Diversion Scheme
A Miami-based pharmaceutical wholesaler has signed on to a two-year deferred prosecution agreement with federal prosecutors over a charge that it knowingly diverted opioids to "pill mill" pharmacies, bringing in more than $2.5 million.
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January 14, 2026
GOP Senators Say Patients Must See Docs For Abortion Meds
Republicans on a Senate health panel Wednesday called for the U.S. Food and Drug Administration to reinstate a requirement that pregnant women seeking an abortion via medication must have the drug administered in a doctor's office, not through telehealth or remotely.
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January 14, 2026
Alternative Asset 401(k) Investing Rule Sent To OMB
The White House Office of Management and Budget is reviewing a proposed rule from the U.S. Department of Labor's employee benefits arm related to fiduciary duties involved with alternative asset investing in 401(k)s, marking the last hurdle before the regulations' release for public comment.
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January 14, 2026
High Court Says Candidate Has Standing In Ill. Ballot Case
The U.S. Supreme Court on Wednesday revived an Illinois congressman's suit challenging the state's policy of counting certain ballots after Election Day, finding that candidates for public office have standing to bring prospective challenges to election laws.
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January 14, 2026
Justices Decline To Double-Punish Gun Defendant
The U.S. Supreme Court ruled Wednesday that subjecting defendants to separate sentences stemming from a single deadly federal firearm offense is a constitutional violation, settling a seven-circuit split and clarifying the scope of the Fifth Amendment's double jeopardy clause.
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January 13, 2026
Sen. Crypto Bill Tees Up DeFi, Stablecoin Yield For Key Hearing
The Senate Banking Committee's latest proposal to regulate crypto markets takes on issues like decentralized finance, stablecoin interest and customer protections not addressed in previous versions, but experts said the text is far from final and much is to be hammered out at a key hearing this week.
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January 13, 2026
Ex-CIA Analyst Says FARA Case Is Flawed, Unconstitutional
A former CIA analyst, White House official and foreign policy expert on Tuesday urged a Manhattan federal judge to throw out the criminal case accusing her of secretly acting as an agent of South Korea while in the United States, calling the charges defective and unconstitutional.
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January 13, 2026
Tech, AI Expert Tapped For Calif. Privacy Agency's Board
A leading expert on data privacy, surveillance and artificial intelligence who has spearheaded major initiatives at UC Law San Francisco and the American Civil Liberties Union has been selected as the latest member of the California Privacy Protection Agency's five-member board.
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January 13, 2026
Credit-Card Fight Heats Up As Trump Backs Swipe Fee Bill
Bankers moved swiftly Tuesday to push back on President Donald Trump's late-night endorsement of legislation that he said will stop "out of control" credit-card swipe fees, his latest broadside against the credit card industry that has lenders on the defensive over costs.
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January 13, 2026
Wash. Officials Challenge 9th Circ.'s X Corp. Standing Ruling
A group of current and former Washington state officials urged the U.S. Supreme Court on Monday to review a man's proposed class action accusing X Corp., formerly known as Twitter, of violating a state telephone privacy law, telling justices that allowing the Ninth Circuit's ruling in the case to stand would erode state sovereignty and potentially lead to a circuit split.
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January 13, 2026
Voting Rights Orgs., Ill. Voters Ask To Fight DOJ Records Suit
Voter and immigrant advocacy groups are seeking, alongside individual voters, to step in to fight the U.S. government's legal pursuit of unredacted voter registration records from Illinois election officials, saying they can more appropriately defend the suit given the privacy rights and interests at stake.
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January 13, 2026
Landmark To Pay $95K To End Wash.'s Patent Troll Claims
A patent assertion entity has reached a tentative deal with Washington state to settle a high-profile lawsuit in federal court accusing the company of violating the state's Patent Troll Prevention Act by filing bad faith infringement claims against small businesses.
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January 13, 2026
Minn. Protesters Seek Bar On 'Widespread' Excessive Force
Six Minnesota protesters and observers allegedly harassed by federal immigration officers urged a federal judge at a hearing Tuesday to bar officers deployed in the state from "widespread" constitutional violations, seeking prohibitions on a laundry list of offenses from pepper spraying peaceful protesters to ramming observers with vehicles.
Expert Analysis
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5 Trade Secret Developments To Follow In 2026
Watch for major developments in trade secret law this year, especially as courts clarify the reach of U.S. law internationally, the availability of trade secret damages and more, say attorneys at Faegre Drinker.
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Navigating AI In The Legal Industry
As artificial intelligence becomes an increasingly integral part of legal practice, Law360 guest commentary this year examined evolving ethical obligations, how the plaintiffs bar is using AI to level the playing field against corporate defense teams, and the attendant risks of adoption.
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How 2026 NDAA May Ease Entry To Defense Contracting
Reforms to implement a warfighting acquisition system included in the 2026 National Defense Authorization Act, signed on Dec. 18, are likely to reduce the burdens, risks and barriers that have previously impeded nontraditional defense contractors, say attorneys at Haynes Boone.
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Regulatory Rollback And Lingering Limbo: The CFPB In 2025
The Consumer Financial Protection Bureau has implemented significant changes since President Donald Trump took office in January, including dismissing actions with prejudice, withdrawing guidance and rescinding rules, casting the bureau in uncertain light heading into 2026, say attorneys at Mayer Brown.
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Nuclear Power Pitfalls And Opportunities To Watch For In 2026
Shepherding nuclear power projects to completion requires navigating more risks and obligations than almost any other infrastructure undertaking, but with the right strategies, states, developers, vendors and contractors can overcome these hurdles in 2026 and beyond, say attorneys at Squire Patton.
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2025 Calif. Banking Oversight Centered On Consumer Issues
The combination of statutory reform, registration mandates and enforcement activity in 2025 signals that California's financial regulatory landscape is focused on consumer protection, particularly in the areas of crypto kiosk fee practices, earned wage access providers and elder fraud, say attorneys at Ropes & Gray.
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A 6th Circ. Snapshot: 3 Cases That Defined 2025
With more than a thousand opinions issued this year, three rulings from the Sixth Circuit stood out for the impact they'll have on the practice of civil procedure, including a net neutrality decision, a class certification standards ruling and an opinion about vulgarity in school, say attorneys at Ice Miller.
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Sports Gambling Scrutiny Expands Risks For Teams, Leagues
The Minnesota attorney general recently sent warning letters to 14 website operators for offering what the state considers illegal online gambling, demonstrating why the sports industry, including teams and leagues, should ask critical questions about organizational compliance, internal controls and potential criminal liability, say attorneys at Stinson.
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The CFTC's Road Ahead Under Newly Confirmed Chair
Michael Selig's Dec. 18 confirmation as U.S. Commodity Futures Trading Commission chair comes at a critical juncture, as the agency is poised to gain oversight over the crypto industry and increase its jurisdictional mandate covering prediction markets, says Elizabeth Lan Davis at Davis Wright.
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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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SEC Rulemaking Radar: A Reset, A Shift And A Preview Of '26
With major proposals withdrawn and new priorities emerging, forthcoming U.S. Securities and Exchange Commission proposals in 2026 will look to reshape how digital assets are regulated, recalibrate market structure and simplify how small companies go public, says Christopher Grobbel at Goodwin.
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Changes In Crypto, Cybersecurity Defined NY Banking In 2025
The major takeaways from 2025 in New York banking policy involve updated guidance, regulations and requirements primarily affecting innovation and digital banking, in areas such as cybersecurity, virtual currencies, and buy now, pay later programs, say attorneys at Steptoe.
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Opinion
Justices Should Clarify Loper Bright Doctrine Via Patent Case
The U.S. Supreme Court should use the Lynk Labs v. Samsung patent case to provide urgently needed guidance on how last year’s Loper Bright decision should be applied to real-world questions of agency authority in the post-Chevron world, says Timothy Hsieh at Oklahoma City University School of Law.
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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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Reviewing 2025's Most Pertinent Wiretap Developments
2025 was a remarkable year in the world of web tracking wiretapping litigation, not only for the increased caseload but also because of numerous developing theories of liability, with disputes expected to continue unabated in 2026, say attorneys at Squire Patton.