State & Local

  • July 08, 2026

    Ala. Net Tax Collection Through June Up $282M

    Alabama's net revenue collection from October through June was $282 million higher than the same period last year, according to the state Department of Revenue.

  • July 08, 2026

    NH Revenue In FY26 Beats Estimate By $182M

    New Hampshire's general fund revenue from July 2025 through June exceeded forecasts by $182 million, according to the state Department of Administrative Services.

  • July 08, 2026

    Ore. Court Denies Tax Break For Church Leader's Home

    An Oregon church leader's residence that is also used for storage of religious products and other activities does not qualify for a property tax exemption as a house of worship, the state tax court said, affirming the finding of a local assessor.

  • July 08, 2026

    Revenue Steady, But States Brace For More Spending

    Many states are ending the fiscal year on stable ground when it comes to tax revenue collection, experts said, but the pressure to spend more on social programs after federal cuts presents a long-term challenge for state lawmakers.

  • July 07, 2026

    DC Circ. Backs Tax Bribery Convictions Despite Jury Error

    A D.C. Circuit panel refused on Tuesday to reverse a lower court's judgments against two men in connection to a bribery scheme carried out to evade $2.3 million in business tax obligations, finding a jury instruction error "harmless," among other unsuccessful arguments.

  • July 07, 2026

    Calif. Eatery Lacked Documentation For Exemption, OTA Says

    A California restaurant did not provide proper documentation to claim an exemption for selling cold food to go, the state Office of Tax Appeals said, upholding the state tax agency.

  • July 07, 2026

    California OTA Says NextEra Unit Owes $8.6M In Taxes

    A subsidiary of NextEra and its affiliates constituted a single unitary business in California, the state Office of Tax Appeals ruled, denying a requested refund of nearly $8.6 million for the tax years at issue.

  • July 07, 2026

    Claims Court Nixes GILTI Tax Rules Under Loper Bright

    The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.

  • July 07, 2026

    Miss. Revenue Through Fiscal Year $111M Over Estimates

    Mississippi's general fund revenue collection from July 2025 through June beat forecasts by $111 million, according to the state Department of Revenue.

  • July 07, 2026

    Hawaii Expands Film Production Tax Credits

    Hawaii expanded its film production tax credits, increasing the monetary cap per production and extending the sunset date under a bill signed by the governor.

  • July 07, 2026

    Mo. Revenue In Fiscal Year Down $378M From Last Year

    Missouri's general fund revenue collection in fiscal year 2026 lagged $378 million behind last year, according to the state Office of Administration.

  • July 07, 2026

    W.Va. Revenue In Fiscal Year Beats Estimate By $371M

    West Virginia's general fund revenue collection from July 2025 through June outpaced estimates by $371 million, according to the State Budget Office.

  • July 07, 2026

    Colo. Clarifies Online Photo Galleries Subject To Sales Tax

    Retail sales in Colorado in which the customer pays for a photo shoot and accesses the photos through an online gallery are subject to sales tax, the state's Department of Revenue said in a general information letter released Tuesday.

  • July 07, 2026

    Delaware Establishes Entertainment Production Tax Credit

    Delaware will provide tax credits for qualified film, television and other entertainment production activities under a bill signed by the governor.

  • July 07, 2026

    Simpson Thacher Adds Energy Tax Partner From Weil In NY

    Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.

  • 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.

Expert Analysis

  • Your Next Litigation Hold Should Cover AI Chat Logs

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    The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.

  • Tax Highlights From Georgia's 2026 Legislative Session

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    Georgia's two-year legislative cycle recently concluded with the enactment of several significant tax bills that reflect efforts to modernize tax policy in response to evolving economic priorities, and a broader trend toward increased scrutiny of administrative agency interpretations, say attorneys at Eversheds Sutherland.

  • Studying Foreign Languages Makes Me A Better Lawyer

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    Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.

  • Sold Inventory May Drive Tax Treatment Of Tariff Refunds

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    Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.

  • Tax Teams Get No Bright-Line Rule From AI Privilege Cases

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    Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

  • NY Times Word Puzzles Make Me A Better Lawyer

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    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

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    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • A Ruling That Defies Logic In New York: SALT In Review

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    From a ruling on P.L. 86-272 in New York state to the Illinois governor's call to defund his state's independent tax tribunal, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

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