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State & Local
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July 14, 2026
NY Gov. Signs Data Center Moratorium Executive Order
New York Gov. Kathy Hochul has signed an executive order that blocks any new hyperscale data center projects from being built in her state by temporarily pausing environmental permits for those types of projects, the governor's office announced Tuesday.
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July 14, 2026
Hawaii Changes Affordable Housing Tax Exemption Authority
Hawaii will take the authority away from counties to grant general excise tax exemptions to affordable housing projects and give it to the state under a bill signed by the governor.
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July 14, 2026
Calif. Extends Sunset Date For Job Creation Biz Tax Credit
California extended the sunset date for a tax credit program that allows qualifying businesses to claim income tax credits if the business hires workers and invests in the state under a bill signed by Democratic Gov. Gavin Newsom.
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July 14, 2026
Ore. Charitable Deduction Denied Over Absent Statement
An Oregon taxpayer was correctly denied a deduction for a $24,000 donation to a church because he did not submit a contemporaneous statement that he received nothing for the contribution, the state tax court said.
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July 14, 2026
SD Revenue Through Fiscal Year Up $30M From Estimates
South Dakota's general fund revenue from July 2025 through June outpaced forecasts by $30 million, according to the state Bureau of Finance and Management.
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July 14, 2026
Ky. Revenues Through Fiscal Year Beat Estimate By $477M
Kentucky's general fund revenue from July 2025 through June outpaced forecasts by $477 million, according to the state Department of Revenue.
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July 14, 2026
Colo. Extends Deadlines For Taxpayers Impacted By Wildfire
Colorado residents and businesses affected by recent wildfires will be excused from certain tax deadlines and related penalties, the state Department of Revenue said.
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July 13, 2026
NJ Aims To Protect Ratepayers With Nuclear Power Guidelines
New Jersey Gov. Mikie Sherrill on Monday signed into law a bill intended to ensure consumers don't bear the costs of nuclear power projects needed to help address the growing demand for electricity driven primarily by data center consumption.
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July 13, 2026
Trade Group Seeks NY Top Court Review Of PL 86-272 Rule
A business trade group asked New York's highest court to hear its challenge to a state rule that outlines when out-of-state sellers' online activities exceed P.L. 86-272 protections, arguing the case involves a constitutional question that warrants the court's review, according to a brief Law360 obtained Monday.
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July 13, 2026
2nd Circ. Rejects Bid To End NYC's Congestion Pricing
The Second Circuit on Monday upheld New York City's congestion pricing, rejecting two suburban counties' claims that Manhattan's congestion pricing tolls are discriminatory and unconstitutionally restrict motorists' right to travel.
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July 13, 2026
Ill. Conforms Property Tax Law With High Court Takings Case
Illinois updated parts of its property tax code to clarify that tax authorities cannot keep more than a debtor owes under a bill approved by Democratic Gov. J.B. Pritzker.
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July 13, 2026
Mo. Creates Tax Credits For New Railroad Infrastructure
Missouri will allow tax credits for railroad companies at least partially based in the state to claim the cost of maintaining and creating railroad infrastructure under a bill approved by the governor.
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July 13, 2026
Calif. Revenue In FY27 Exceeds Forecast By $673M
California's total revenue collection from July 2025 through June was $673 million ahead of estimates, according to the state Office of the Comptroller.
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July 13, 2026
Minn. Revenue In Fiscal Year Beats Estimates By $248M
Minnesota's general revenue from July 2025 through June was $248 million better than forecast, according to the state Office of Management and Budget.
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July 13, 2026
Hawaii To Expand First-Time Homebuyer Tax Break
Hawaii will increase the individual income tax deduction amount that can be claimed for a taxpayer's contribution to a first-time homebuyer account under a bill approved by Democratic Gov. Josh Green.
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July 10, 2026
Mattress Seller, Mo. Customers End Use Tax Overcharge Fight
A Missouri federal court closed a class action by online customers claiming excessive tax charges by a mattress retailer after the parties reached a deal that will see the customers refunded.
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July 10, 2026
Calif. Republicans Urge US To Deny State's MCO Tax
California's managed care organization provider tax, which was restructured and requires federal approval under a recently enacted law, should be rejected by the U.S. government, state Assembly Republicans said in a letter to federal officials.
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July 10, 2026
Mass. Town Says Developer Owes $100K Under Rezoning Deal
The small central Massachusetts town of Lancaster says a developer is trying to wriggle out of paying half of an agreed-upon impact contribution spelled out in a deal to create a mixed-use "enterprise district" through rezoning, according to a lawsuit filed in state court.
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July 10, 2026
Wis. Tax Commission Upholds Tax On Mich. Tool Seller
Wisconsin's Tax Appeals Commission said that a tool company based in Michigan owes tax for sales made in the state since 2018, disagreeing with the business' contention that the Wisconsin Department of Revenue wrongly estimated its tax bill based on past sales.
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July 10, 2026
Taxation With Representation: Cleary, Paul Weiss, Fried Frank
In this week's Taxation With Representation, Solstice Advanced Materials Inc. acquires specialty chemicals technology company Element Solutions Inc., Vertex Pharmaceuticals Inc. buys Crinetics Pharmaceuticals Inc., and Lockheed Martin acquires naval defense company Ultra Maritime.
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July 10, 2026
Ohio Board Finds Couple's Gains From Biz Sale Deductible
A couple can take an Ohio tax deduction for capital gains they received from selling interest in a C corporation, the state Board of Tax Appeals ruled, saying the gains qualified as deductible business income.
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July 10, 2026
Ohio Revenue In Fiscal Year Beats Forecast By $981M
Ohio's total revenue from July 2025 through June exceeded estimates by $981 million, the state Office of Budget Management reported.
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July 10, 2026
Mass. Court Says Lack Of Transcript Dooms Tax Break Claim
A Massachusetts taxpayer's claim of theft losses due to a botched transmission repair on a business vehicle was denied Friday by a state appeals court, which said he failed to provide a transcript of the relevant proceedings of the Board of Tax Appeals.
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July 10, 2026
State And Local Tax Policy To Watch In 2nd Half Of 2026
From more states seeking to eliminate tax breaks for data centers to tax policy shifts that will be decided at ballot boxes across the country, the months ahead promise to offer significant tax developments in several states. Here, Law360 highlights state and local tax policies to watch in the second half of 2026.
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July 09, 2026
Cookies Retail Led Dispensary Into $1.9M Tax Crisis, Suit Says
Six entrepreneurs alleged in a California state court lawsuit that cannabis giant Cookies Retail pushed them out of their dispensary and took control over its bank accounts, leaving the retail shop saddled with nearly $2 million in unpaid taxes.
Expert Analysis
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How State FCA Activity May Affect Civil Fraud Enforcement
A growing trend of state attorneys general enforcing their False Claims Act analogues independently of the U.S. Department of Justice carries potential repercussions for civil fraud enforcement and qui tam litigation considerations, say Li Yu at Bernstein Litowitz, Ellen London at London & Naor and Gwen Stamper at Vogel Slade.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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A Decidedly Un-Federalist Thing To Do: SALT In Review
From a congressional effort to override the District of Columbia to a Michigan proposal aimed at cellphone use by youths, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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3 Key Ohio Financial Services Developments From 2025
Ohio's banking and financial services sector saw particularly notable developments in 2025, including a significant Ohio Supreme Court decision on creditor disclosure duties to guarantors in Huntington National Bank v. Schneider, and some major proposed changes to the state's Homebuyer Plus program, says Alex Durst at Durst Kerridge.
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Rescheduling Cannabis Marks New Tax Era For Operators
As the attorney general takes steps to move cannabis from Schedule I to Schedule III of the Controlled Substances Act, operators and advisers should prepare by considering the significant changes this will bring from tax, state, industry and market perspectives, says Michael Harlow at CohnReznick.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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That Fellow Behind The Tree: SALT In Review
From an annual report on businesses' share of the tax load to calls for taxes on millionaires in Washington state and Rhode Island, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.