State & Local

  • January 28, 2026

    Alaska Gov. Proposes State Sales Tax, Scrapping Corp. Tax

    Alaska's governor has proposed eliminating corporate income tax and imposing a temporary state sales tax as the state faces a budget deficit, which the state's budget director projected at $1.5 billion for fiscal 2027 Wednesday.

  • January 28, 2026

    Md. House Bill Would End Data Center Tax Breaks

    Maryland would end its sales and use and property tax breaks for data centers under legislation introduced Wednesday in the state House of Delegates.

  • January 28, 2026

    Iowa Allows Combined Franchise Tax Filing With Subsidiaries

    Financial institutions subject to Iowa's franchise tax that have investment subsidiaries may elect to file combined returns with their subsidiaries, the state Department of Revenue said in adopted regulations.

  • January 28, 2026

    Tax Group Of The Year: Skadden

    Skadden Arps Slate Meagher & Flom LLP's tax practice guided several major cases and deals this past year, including representing drugmaker Amgen Inc. in one of the largest transfer pricing cases litigated last year, earning the firm a spot among the 2025 Law360 Tax Groups of the Year.

  • January 28, 2026

    Mass. Gov. Calls For No New Taxes In $63B Budget Plan

    Massachusetts Gov. Maura Healey proposed on Wednesday a $62.8 billion budget and spending plan for fiscal year 2027, an increase of 1.1% over the estimated total spending for fiscal year 2026, with no new taxes or fees.

  • January 28, 2026

    Md. Bill Aims To Clarify Foreign Income Exclusion From Tax

    Maryland would clarify and codify its existing practice extending a federal exemption for certain foreign earned income to apply to state income taxes under legislation introduced in the Senate, the bill's sponsor told a budget panel Wednesday.

  • January 28, 2026

    ND Makes Property Tax Discount Apply Before Home Credit

    North Dakota counties must apply a discount for residential property owners who pay their property taxes early before they apply a primary residence credit under a bill signed by the governor.

  • January 28, 2026

    Vermont Revenues Through December Down $101M

    Vermont's general fund revenues from July through December lagged $101 million behind the same period last year, according to the state Agency of Administration in a report released Wednesday.

  • January 28, 2026

    Ariz. Senate Bill Seeks End To Data Center Tax Break

    A bill introduced in the Arizona Senate would end the state's sales tax exemption for data centers, reflecting a goal of Gov. Katie Hobbs.

  • February 12, 2026

    Law360 Seeks Members For Its 2026 Editorial Boards

    Law360 is looking for avid readers of our publications to serve as members of our 2026 editorial advisory boards.

  • January 27, 2026

    Fla. Panel Advances Stricter Caps On Assessment Increases

    Florida's House tax-writing committee advanced a constitutional amendment Tuesday that would ask voters to place tighter limits on property assessment increases used to calculate nonschool property taxes.

  • January 27, 2026

    Wis. Homeowners Challenge Tribal Tax Ruling At 7th Circ.

    A group of Wisconsin homeowners is asking the Seventh Circuit to revive its claims that local political jurisdictions of the Menominee Indian Tribe joined forces to increase the homeowners' tax burden, arguing a lower court was wrong to dismiss the case.

  • January 27, 2026

    Va. Senate Bill Would Bar Card Network Fees On Sales Taxes

    Virginia would prohibit payment card networks from imposing fees on sales and use taxes in electronic payment transactions under a bill introduced in the state Senate.

  • January 27, 2026

    Md. Bill Would Let Counties Split Up Land, Building Tax Rates

    Maryland counties could establish separate real property subclasses for land and improvements, with different tax rates, under legislation heard by a state House of Delegates panel Tuesday and opposed by business and real estate groups.

  • January 27, 2026

    Md. Lawmaker Pitches Commercial Property Tax Hike Option

    Maryland counties would benefit from a bill allowing them to establish a special subclass and tax rate for commercial and industrial property to finance transportation efforts and local education, a sponsor of the bill told a state House panel Tuesday.

  • January 27, 2026

    Md. Tax Dept. Could Seek Info On Exempt Cos. Under Bill

    Tax officials in Maryland would again be authorized to request additional information from businesses that report personal property worth less than the $20,000 threshold for taxation under legislation pitched to a state House of Delegates panel Tuesday.

  • January 27, 2026

    W.Va. Bill Would Exempt Feminine Hygiene Products From Tax

    West Virginia would exempt diapers, other infant products and feminine hygiene products from sales tax under a bill introduced in the state House of Delegates.

  • January 27, 2026

    Utah General Fund Revenue Through Dec. Increases $318M

    Utah's general fund revenue collection from July through December outpaced the same period in the previous year by $318.4 million, according to the state tax commission.

  • January 27, 2026

    Tenn. Resolution Would Permit Optional Property Tax System

    Tennessee would allow local governments to make property taxes optional or create deferred tax payment plans under a constitutional amendment introduced in the state House of Representatives.

  • January 27, 2026

    SD Senate OKs Updating Conformity With Federal Tax Code

    South Dakota would update its conformity with the Internal Revenue Code under a bill unanimously passed by the state Senate and referred to the state House's Taxation Committee.

  • January 26, 2026

    Ariz. Panel OKs Making Tax Dept. Notify Of New Stances

    Arizona would require its tax department to notify state lawmakers before adopting interpretations of tax statutes that could adversely affect taxpayers under legislation advanced Monday by a state Senate committee.

  • January 26, 2026

    Ariz. Panel Advances Crypto Property Tax Exemption Plan

    Arizona would place on the November ballot a proposition to amend its constitution and exempt digital currencies from property taxation under legislation advanced by a state Senate committee Monday.

  • January 26, 2026

    Ohio Justices' Tax Rulings Offer Blueprint For Sourcing Proof

    Two Ohio Supreme Court decisions upholding gross receipts taxes on goods that were temporarily kept at Ohio distribution centers before being shipped elsewhere may have provided out-of-state businesses with crucial guidance about how to prove their sourcing positions.

  • January 26, 2026

    Hawaii Gov. Urges Tax Cut Pause Amid Funding Freeze

    Hawaii's governor has asked lawmakers to put tax cuts set to come into effect in 2027 through 2029 on pause to help raise revenue to make up for declines in federal funding during his State of the State address Monday.

  • January 26, 2026

    Mass. Gov.'s Bill Seeks Corp. Tax Conformity, But In '26, '27

    Massachusetts would delay until 2026, or later, conformity with corporate tax provisions in last year's federal budget bill signed in July under legislation sponsored by Gov. Maura Healey that she said will prevent any revenue drops in the current fiscal year.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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'

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    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.

  • Can Companies Add Tariffs Back To Earnings Calculations?

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    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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