State & Local
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January 16, 2026
Ariz. Bill Seeks Tax Break For New Small Businesses
New small businesses in Arizona would be able to subtract their income earned in their first five years of operation under a bill introduced in the state House of Representatives.
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January 16, 2026
Kan. Bill Would Let Localities Exempt Food From Sales Tax
Kansas counties and cities would be able to levy a 0% sales tax on food and food products under a bill introduced in the state House of Representatives on Friday.
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January 16, 2026
Taxation With Representation: Stibbe, A&O Shearman, Latham
In this week's Taxation With Representation, Keurig Dr Pepper Inc. plans to complete its deal to snap up coffee company JDE Peet's NV, Boston Scientific Corp. acquires medical device company Penumbra Inc., and fitness and wellness platform parent Playlist merges with fitness technology company EGYM.
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January 16, 2026
State Rules Add Wrinkle To Scholarship Tax Break's Rollout
The U.S. Treasury Department is grappling with how to balance federal and state rules to implement a new tax credit for contributions to eligible scholarship programs, an official said Friday, describing states as "gatekeepers" in determining eligibility.
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January 16, 2026
RI Gov. Pitches Budget With New High Earner Tax Bracket
Rhode Island's governor unveiled a proposal to establish a new individual income tax rate on those making more than $1 million as part of his fiscal year 2027 budget recommendation.
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January 16, 2026
Ill. Revenue Through Dec. Beats Budget Forecast By $233M
Illinois revenue from July through December outpaced estimates by $233 million, according to the Office of Management and Budget.
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January 16, 2026
NY Tax Collection Through December Up By $6.14B
New York's general fund revenue from April through December was $6.14 billion higher than the same period last year, according to the state Department of Taxation and Finance.
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January 16, 2026
Ariz. Bill Seeks Income Tax Hike For Millionaires
Arizona would impose an 8% tax on income above $1 million under legislation introduced in the state House of Representatives on Thursday.
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January 16, 2026
Ariz. House Bill Would End Data Center Tax Break
Arizona would end its sales tax exemption for data centers under legislation introduced in the state House of Representatives, reflecting a position taken by Gov. Katie Hobbs.
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January 16, 2026
Ariz. House Bill Seeks $1K Minimum Corporate Tax
Arizona would impose a $1,000 minimum corporate income tax on businesses with 50 or more employees under legislation proposed in the state House of Representatives.
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January 16, 2026
NJ Real Estate Broker's Commission Was Wages, Judge Says
New Jersey's tax agency properly classified a real estate broker's commissions as wages instead of business income of an independent contractor because the individual was the president and 50% owner of the real estate company he worked for, the state tax court ruled.
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January 15, 2026
NY Panel Upholds $1M Tax On Temp Firm's Software Sales
A company that helps businesses hire and manage temporary workers is subject to about $1 million in New York sales tax because it sold taxable software to execute its services, a state appeals court ruled Thursday.
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January 15, 2026
Ariz. Lawmakers Send $1.4B Tax Cut Plan To Gov.
Arizona would save taxpayers a projected $1.4 billion over four years under Republican-backed legislation passed by lawmakers Thursday and heading to Democratic Gov. Katie Hobbs that would largely conform with federal tax changes enacted last year, including corporate tax benefits.
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January 15, 2026
W.Va. Gov. Again Urges Legislature To Cut Income Tax
West Virginia would cut personal income tax rates by a cumulative 10% under changes requested by the governor.
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January 15, 2026
Colo. Bill Would Widen Ranch, Farm Definitions For Taxes
Colorado would broaden its definitions of ranches and farms for property tax purposes under a bill introduced in the state Senate.
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January 15, 2026
Mass. OKs Apprenticeship Tax Credit For AI, Defense
Occupations featuring AI-related credentials and defense manufacturing, along with other manufacturing occupations, are now eligible for Massachusetts' apprenticeship tax credit, Gov. Maura Healey said.
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January 15, 2026
StubHub Loses Wis.' Appeal Over $8.5M Tax On Ticket Sales
StubHub was correctly assessed $8.5 million in sales tax by the Wisconsin Department of Revenue, a state appeals court panel ruled, reversing a lower court decision finding the company not liable for the tax.
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January 15, 2026
Colo. Bill Would Allow Taxes On Vacant Residential Property
Colorado would authorize local governments to impose taxes on vacant residential properties under a bill introduced in the state House of Representatives.
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January 15, 2026
NJ Requires Update Of Requirements For Ag Land Taxation
New Jersey will require a state committee to periodically adjust gross sales and income requirements for land to be deemed devoted to agricultural and horticultural use for assessment and tax purposes under a bill signed by Gov. Phil Murphy.
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January 15, 2026
RJ Reynolds Asks ITC To Probe Vape Restriction Violations
R.J. Reynolds Tobacco Co. is pushing the U.S. International Trade Commission to open an investigation into China-based competitors' alleged skirting of vape restrictions in order to illicitly grow their market share.
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January 15, 2026
Colo. House Bill Seeks Sales Tax Break For Data Centers
Colorado would provide a sales tax exemption for purchases from data center owners committed to hitting certain investment benchmarks under a bill introduced in the state House of Representatives.
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January 15, 2026
Georgia Governor Pitches Income Tax Rate Cut, Rebates
Georgia would cut its corporate and personal income tax rate and provide $1 billion in rebates for taxpayers under a plan pitched Thursday by Gov. Brian Kemp.
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January 15, 2026
Murphy's Legacy: 3 Political Battles Of NJ Gov.'s Tenure
From bare-knuckled fights over "millionaires taxes" to a court showdown that brought about the collapse of the state's "county line" ballot system, Gov. Phil Murphy's eight-year run as New Jersey governor had its share of major political and legal battles.
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January 15, 2026
Neb. Gov. Urges Lawmakers To Deliver Tax Cuts
Nebraska's governor called on lawmakers to cut taxes and spending during his State of the State address Thursday and lent his support to proposed tax breaks for businesses that bring in workers.
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January 15, 2026
NJ Lawmakers OK Expanded Info Disclosure For Payroll Tax
New Jersey would expand the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill approved by state lawmakers.
Expert Analysis
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.