State & Local

  • 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 General'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

    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

    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.

  • June 30, 2026

    Mass. Board Won't Drop Home Value For Flooding Claim

    A two-family property in Massachusetts was correctly valued for tax purposes, the state Appellate Tax Board said in an opinion released Tuesday, rejecting the owner's argument that the land was prone to flooding and had no value.

  • June 30, 2026

    Ind. Casino's Out-Of-State Payments Not Taxable, Justices Say

    An Indiana-based casino shouldn't include wagering taxes paid to other state governments when calculating its corporate income tax bill, the state Supreme Court said, reversing a state Tax Court determination.

  • June 30, 2026

    Mass. Homeowner Proved Property Overvaluation, Board Says

    A Massachusetts property owner should have his home's value lowered after successfully proving it was overvalued by his town's board of assessors, the state Appellate Tax Board said in a ruling released Tuesday.

Featured Stories

  • After Tense Terms, Hints Of High Court Harmony With Circuits

    No Photo Available

    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.

  • The Funniest Moments Of The Supreme Court's Term

    No Photo Available

    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.

  • Breaking Down The Vote: The High Court Term In Review

    No Photo Available

    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.

Expert Analysis

  • Choral Singing Makes Me A Better Lawyer

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    Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.

  • Power To The Paralegals: Burnout As A Structural Problem

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    Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.

  • A Tax Costly To Everyone, Sooner Or Later: SALT In Review

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    From Pennsylvania's move toward a gross receipts tax on digital advertisers to news of yet another Fortune 500 company leaving New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Economic Questions To Ask Amid Tariff Refund Class Actions

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    The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.

  • Crazy Little Thing Called Unsound Tax Policy: SALT In Review

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    From Kentucky's taxing of prediction markets to Iowa's new exemption for bees, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • If Upheld, Wash. Millionaire Tax Could Upend State Law

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    The Washington Supreme Court could open the door to broader income, rental and corporate taxes if it defies precedent and the historically established desires of voters by redefining the state constitution's concepts of “income” and “property” to uphold a new tax on wages over $1 million, says Richard Birmingham at Davis Wright.

  • Cow Horse Makes Me A Better Lawyer

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    Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.

  • Checking For AI Errors Is Now A Two-Way Street

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    A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.

  • 5 Things Associates Must Ask About Their Firm's Merger Plan

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    The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.

  • 2 'Rocket Dockets' And The Rules That Propel Them

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    The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.

  • NY's Tax On 2nd Homes Compounds Residency Tax Risks

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    New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.

  • A Playground Of Unsound Tax Policy: SALT In Review

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    From the California governor's proposed taxing of software sales to a Minnesota bill that targets executive pay, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.