US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
State & Local
-
May 08, 2026
Colo. Panel OKs Nix Of Downloadable Software Tax Break
Colorado would eliminate its sales tax exemption for downloadable software, matching the treatment of software purchased at stores, under legislation advanced by a state Senate panel.
-
May 07, 2026
NY Internet Activity Rule Not Barred By Fed. Law, Panel Says
A New York rule that outlines when out-of-state businesses' online activities exceed federal protections against state income taxes isn't preempted by federal law, a state appeals court ruled Thursday, saying the federal statute's goal of shielding certain interstate businesses from tax isn't impeded by the regulation.
-
May 07, 2026
Colo. Panel OKs Transit And Housing Zone Tax Credit
Local governments in Colorado could create transit and housing investment zones and the state would create an income tax credit for related housing development efforts, under legislation advanced Thursday by a state panel.
-
May 07, 2026
Hochul Says Budget Deal Will Include NYC 2nd-Home Tax
New York Gov. Kathy Hochul said Thursday that she reached a budget compromise with lawmakers that includes a tax on high-value second homes in New York City and a tax break for tip income, but the state Assembly speaker denied that a deal had been reached.
-
May 07, 2026
Hawaii Lawmakers OK Conformity For Income, Estate Taxes
Hawaii would conform its laws for income tax and estate and generation-skipping transfer tax to the Internal Revenue Code as amended through the end of 2025 under a bill approved by state lawmakers and sent to the governor Thursday.
-
May 07, 2026
Ark. Cuts Top Individual, Corp. Income Tax Rates
Arkansas reduced its top individual income tax rate and will lower its top corporate income tax rate under legislation signed by Gov. Sarah Huckabee Sanders.
-
May 07, 2026
NY ALJ Upholds Tax On Like-Kind Exchange
A group of individuals can't deduct certain expenses associated with a like-kind exchange because they failed to prove that the costs, which included broker fees and payments to satisfy liens on the property, were eligible expenses, a New York state administrative law judge said in a determination Thursday.
-
May 07, 2026
Colo. Panel OKs Conservation Easement Tax Credit Extension
Colorado would extend its conservation easement tax credit for five years, through tax year 2036, under legislation advanced by a Senate panel Thursday.
-
May 07, 2026
Stinson Real Estate Finance Atty Joins Reed Smith In DC
Reed Smith LLP has hired a Stinson LLP lawyer who focuses her practice on real estate finance matters, renewable energy tax credit and new market tax credit issues, the firm has announced.
-
May 07, 2026
DC Council OKs Tax Appeal Process For Property Transfers
Washington, D.C., would create a new process for appeals of fair market value, used to calculate transfer and recordation taxes, of properties transferred for no or nominal consideration under a bill passed Tuesday by the District Council.
-
May 07, 2026
Ind. Tax Department Releases Plan For Amnesty Program
The Indiana Department of State Revenue initiated a public comment period on its proposed rules for the state's tax amnesty program, which would last nearly two months under the proposal.
-
May 07, 2026
Mo. Revenues Through April Fall $86M From Last Year
Missouri's general fund revenue collection from July through April sank $86 million below the same period last fiscal year, according to the state Department of Revenue.
-
May 07, 2026
SC Revenue Through March Rises $529M From Last Year
South Carolina's general fund revenue collection from July through March exceeded the total from the same period last fiscal year by $529 million, according to the state Revenue and Fiscal Affairs Office.
-
May 06, 2026
SC Judges Probe Where Mastercard Earns Its Income
A South Carolina appellate panel weighed Wednesday whether Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is the company's income-producing activity and occurs within South Carolina, thus obligating the company to pay about $7.7 million in taxes, fees and interest.
-
May 06, 2026
Iowa Bill Would Boost Tax Refund For Biodiesel Producers
Iowa would temporarily increase a sales and use tax refund available to biodiesel producers by 1 cent per gallon under a bill introduced in the state Senate.
-
May 06, 2026
Colo. House OKs Taxing Downloadable Software
Colorado would end its sales tax exemption for most downloadable software and use the revenue to fund a family tax credit under a bill passed by the state House of Representatives.
-
May 06, 2026
Mass. Revenue Through April Tops Estimate By $1.58B
Massachusetts' revenue collection from July through April exceeded an estimate by $1.58 billion, according to the state Department of Revenue.
-
May 06, 2026
Arizona Governor Vetoes 'Reckless' Budget, Tax Package
Arizona Gov. Katie Hobbs vetoed a budget and tax package, saying the Republican-backed plan would make the state default on debt obligations and slash critical services while giving tax breaks to billionaires and special interests.
-
May 06, 2026
JetBlue Asks Appeals Court To Find Fla. Tax Unconstitutional
JetBlue asked a Florida state appeals court to rule that the state's method of taxing airline income unconstitutionally counts miles flown outside Florida's borders, arguing that a trial court misapplied a test that gauges when taxes violate the U.S. Constitution's commerce clause.
-
May 06, 2026
Kansas Tax Collection Through April Up $26M From Estimate
Kansas' tax collection from July through April outpaced budget forecasts by $26 million, according to the state Department of Revenue.
-
May 06, 2026
Okla. Gov. Vetoes Gambling Loss Deduction Cap Exclusion
Oklahoma's governor vetoed a bill that would have exempted gambling losses from a cap on itemized deductions for state income tax purposes.
-
May 06, 2026
Okla. House OKs Valuation Method Change For Some Rentals
Oklahoma would allow certain rental housing to be valued using a cost approach instead of an income approach under a bill passed in the state House of Representatives.
-
May 06, 2026
Iowa Total Receipts Through April Drop By $798M
Iowa's total receipts from July through April fell $798 million from the total for the same period last fiscal year, according to the state's Department of Management.
-
May 05, 2026
Okla. Extends Tax Deduction For Venture Capital Investments
An Oklahoma income tax deduction for qualified equity investments in venture capital companies was extended under a bill that became law without the governor's signature.
-
May 05, 2026
Ariz. Senate OKs Fed. Tax Conformity, Subtraction For Tips
Arizona would conform to some recent federal tax changes, including an income tax subtraction for overtime and tip amounts, under a bill passed by the state Senate.
Expert Analysis
-
6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
-
E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
-
A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
-
Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
-
Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
-
Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
-
Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
-
The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
-
How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
-
Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
-
ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.