State & Local

  • July 06, 2026

    Minn. Tax Court Charges Bad Faith In Property Valuation Case

    An attorney for the owner of a Minnesota office building operated in bad faith by ignoring recent state Supreme Court precedents in his challenge of a tax valuation, the state tax court said, again rejecting his approach.

  • July 06, 2026

    After Tense Terms, Hints Of High Court Harmony With Circuits

    Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.

  • July 06, 2026

    The Funniest Moments Of The Supreme Court's Term

    When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.

  • July 06, 2026

    NC Conforms To IRC, Splits On 1st-Year Research Expensing

    North Carolina updated an Internal Revenue Code reference in the state's tax law to reflect passage of the 2025 federal budget bill but split from the federal tax code's allowance of full first-year expensing for domestic research and experimental costs under legislation signed by the governor.

  • July 06, 2026

    Puerto Rico Gov't Worker Pleads Guilty In $5M Bribery Case

    An employee of the Puerto Rico Treasury Department has pled guilty to bribery charges after using his employee status to erase tax debts, costing Puerto Rico around $5 million in revenue, the U.S. Attorney's Office for the District of Puerto Rico announced.

  • July 06, 2026

    Ore. Tax Cut, Wealth Tax Proposals Miss Signature Deadline

    Proposed Oregon ballot measures to cut or limit taxes, as well as a proposal for a wealth tax, have missed the state's deadline for signature submissions and will not appear on the November ballot.

  • July 02, 2026

    The Firms That Won Big At The Supreme Court

    This U.S. Supreme Court term featured high-stakes oral arguments on issues including presidential power, immigration and voting regulations. Here's a look at the law firms that argued the most cases and how they fared.

  • July 02, 2026

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court's stark ideological divisions were on full display this term, particularly as it issued long-awaited rulings in the last few days of June. Here, Law360 dives into the numbers behind this court term.

  • July 02, 2026

    NY Professor Loses Appeal Over Pandemic Remote Work Tax

    A tax professor who taught at a New York university but lived in Connecticut was taxed legally by New York on days he worked at home while the school was closed during the coronavirus pandemic, a New York appellate court panel ruled in an opinion posted Thursday.

  • July 02, 2026

    Calif. Lawmakers OK Extending Tax Credits For Job Creation

    California would extend by five years a tax credit program for businesses that agree to hire workers and invest in the state under budget-related legislation approved by state lawmakers and sent to Gov. Gavin Newsom.

  • July 02, 2026

    NJ Bill Seeks Surtax On Prediction Market Operators' Income

    New Jersey would impose a surtax on individuals' and business entities' income derived from the operation of prediction markets under a bill introduced in the state Assembly.

  • July 02, 2026

    Top State And Local Tax Policies Of 2026: Midyear Report

    In 2026, owners of second homes in New York City face a new tax, giving that idea its biggest run yet. Some states are looking for revenue with taxes on wealth or high incomes, while others are aiming to cut or eliminate income or property taxes. Here, Law360 takes a look at notable state and local tax policies of 2026 so far.

  • July 02, 2026

    Famed Chef Hit With $1M Judgment In Boston Tax Case

    A Massachusetts state court has ordered celebrity chef Barbara Lynch to pay nearly $1 million in back taxes and interest to the city of Boston, months after losing a bid to lift a default judgment in the case.

  • July 02, 2026

    Customs Adds 1.6M Phase 2 Imports To Tariff Refund System

    U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.

  • July 02, 2026

    Texas Revenues Through May $1.7B Ahead Of Last Year

    Texas' net revenue collected from September through May was $1.7 billion up from the same period last year, according to the state comptroller's office.

  • July 02, 2026

    Wis. Revenue Through May Up $685M From Last Year

    Wisconsin's general purpose revenue collected from July through May outpaced the same period last year by $685 million, according to the state Department of Revenue.

  • July 02, 2026

    Minn. Court Upholds Used Car Dealers' Tax Bills

    Minnesota partners in a used car business did not show evidence to back their claims on the cost of their vehicle purchases, the state's tax court said, upholding income tax assessments against them.

  • July 01, 2026

    3 NJ Bills On Data Center Regulation Sent To Governor

    The New Jersey Senate and the state's General Assembly recently passed three data center regulation bills that will be considered by Gov. Mikie Sherrill.

  • July 01, 2026

    Ohio Justices Pan State's Tax Method For Perrigo Receipts

    Ohio Supreme Court justices sounded critical Wednesday of arguments by the state's tax agency that Perrigo owed gross receipts tax on list prices for its generic pharmaceutical drugs instead of the discounted prices for which they were ultimately sold.

  • July 01, 2026

    Top State & Local Tax Cases Of 2026: Midyear Report

    From the U.S. Supreme Court declining to weigh in on Florida's fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to the state's P.L. 86-272 rule, it's been a busy first half of the year for state and local tax in the courts. Here, Law360 looks at some of the top state and local tax cases of the past six months.

  • July 01, 2026

    NJ Curtails Biz Tax Breaks, Adds Employer Medicaid Fees

    New Jersey will pare back several business tax breaks and impose fees on certain businesses with employees enrolled in the state's Medicaid program under a state budget and related legislation signed by the governor.

  • July 01, 2026

    NC Legislators OK Updated IRC Reference, Expensing Split

    North Carolina would update a reference to the Internal Revenue Code in the state's tax law while splitting from the federal law's allowance of full first-year expensing for domestic research and experimental costs under a bill passed by state lawmakers and sent to the governor.

  • July 01, 2026

    Treasury Opens Opportunity Zone Designation Cycle

    The U.S. Treasury Department opened the nomination process Wednesday for locations to be designated eligible for the revamped opportunity zone tax incentive, which the 2025 budget law made permanent and enhanced for rural communities.

  • June 30, 2026

    House Panel Eyes Curbs On Tax-Exempt Stadium Financing

    Congress can strengthen the tax code to crack down on professional sports teams that leverage tax incentives to construct stadiums with taxpayer dollars, House Ways and Means Committee lawmakers and sports industry stakeholders said Tuesday.

  • June 30, 2026

    Calif. Will Lock In Biz Tax Credit Limit, Halve Min. Tax For LLCs

    California will expand its sales and use tax base to include prewritten software, make permanent its business tax credit limit and halve the $800 minimum tax for limited liability companies, under the last budget that Gov. Gavin Newsom signed as the state's chief executive.

Expert Analysis

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

  • An Illegitimate Avenue Of Repeal: SALT In Review

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    From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Crisis Management Lessons From The Parenting Playbook

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    The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.

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