State & Local

  • January 16, 2026

    Ariz. Bill Seeks Tax Break For New Small Businesses

    New small businesses in Arizona would be able to subtract their income earned in their first five years of operation under a bill introduced in the state House of Representatives.

  • January 16, 2026

    Kan. Bill Would Let Localities Exempt Food From Sales Tax

    Kansas counties and cities would be able to levy a 0% sales tax on food and food products under a bill introduced in the state House of Representatives on Friday. 

  • January 16, 2026

    Taxation With Representation: Stibbe, A&O Shearman, Latham

    In this week's Taxation With Representation, Keurig Dr Pepper Inc. plans to complete its deal to snap up coffee company JDE Peet's NV, Boston Scientific Corp. acquires medical device company Penumbra Inc., and fitness and wellness platform parent Playlist merges with fitness technology company EGYM.

  • January 16, 2026

    State Rules Add Wrinkle To Scholarship Tax Break's Rollout

    The U.S. Treasury Department is grappling with how to balance federal and state rules to implement a new tax credit for contributions to eligible scholarship programs, an official said Friday, describing states as "gatekeepers" in determining eligibility.

  • January 16, 2026

    RI Gov. Pitches Budget With New High Earner Tax Bracket

    Rhode Island's governor unveiled a proposal to establish a new individual income tax rate on those making more than $1 million as part of his fiscal year 2027 budget recommendation.

  • January 16, 2026

    Ill. Revenue Through Dec. Beats Budget Forecast By $233M

    Illinois revenue from July through December outpaced estimates by $233 million, according to the Office of Management and Budget.

  • January 16, 2026

    NY Tax Collection Through December Up By $6.14B

    New York's general fund revenue from April through December was $6.14 billion higher than the same period last year, according to the state Department of Taxation and Finance.

  • January 16, 2026

    Ariz. Bill Seeks Income Tax Hike For Millionaires

    Arizona would impose an 8% tax on income above $1 million under legislation introduced in the state House of Representatives on Thursday.

  • January 16, 2026

    Ariz. House Bill Would End Data Center Tax Break

    Arizona would end its sales tax exemption for data centers under legislation introduced in the state House of Representatives, reflecting a position taken by Gov. Katie Hobbs.

  • January 16, 2026

    Ariz. House Bill Seeks $1K Minimum Corporate Tax

    Arizona would impose a $1,000 minimum corporate income tax on businesses with 50 or more employees under legislation proposed in the state House of Representatives.

  • January 16, 2026

    NJ Real Estate Broker's Commission Was Wages, Judge Says

    New Jersey's tax agency properly classified a real estate broker's commissions as wages instead of business income of an independent contractor because the individual was the president and 50% owner of the real estate company he worked for, the state tax court ruled.

  • January 15, 2026

    NY Panel Upholds $1M Tax On Temp Firm's Software Sales

    A company that helps businesses hire and manage temporary workers is subject to about $1 million in New York sales tax because it sold taxable software to execute its services, a state appeals court ruled Thursday.

  • January 15, 2026

    Ariz. Lawmakers Send $1.4B Tax Cut Plan To Gov.

    Arizona would save taxpayers a projected $1.4 billion over four years under Republican-backed legislation passed by lawmakers Thursday and heading to Democratic Gov. Katie Hobbs that would largely conform with federal tax changes enacted last year, including corporate tax benefits.

  • January 15, 2026

    W.Va. Gov. Again Urges Legislature To Cut Income Tax

    West Virginia would cut personal income tax rates by a cumulative 10% under changes requested by the governor.

  • January 15, 2026

    Colo. Bill Would Widen Ranch, Farm Definitions For Taxes

    Colorado would broaden its definitions of ranches and farms for property tax purposes under a bill introduced in the state Senate.

  • January 15, 2026

    Mass. OKs Apprenticeship Tax Credit For AI, Defense

    Occupations featuring AI-related credentials and defense manufacturing, along with other manufacturing occupations, are now eligible for Massachusetts' apprenticeship tax credit, Gov. Maura Healey said.

  • January 15, 2026

    StubHub Loses Wis.' Appeal Over $8.5M Tax On Ticket Sales

    StubHub was correctly assessed $8.5 million in sales tax by the Wisconsin Department of Revenue, a state appeals court panel ruled, reversing a lower court decision finding the company not liable for the tax.

  • January 15, 2026

    Colo. Bill Would Allow Taxes On Vacant Residential Property

    Colorado would authorize local governments to impose taxes on vacant residential properties under a bill introduced in the state House of Representatives.

  • January 15, 2026

    NJ Requires Update Of Requirements For Ag Land Taxation

    New Jersey will require a state committee to periodically adjust gross sales and income requirements for land to be deemed devoted to agricultural and horticultural use for assessment and tax purposes under a bill signed by Gov. Phil Murphy.

  • January 15, 2026

    RJ Reynolds Asks ITC To Probe Vape Restriction Violations

    R.J. Reynolds Tobacco Co. is pushing the U.S. International Trade Commission to open an investigation into China-based competitors' alleged skirting of vape restrictions in order to illicitly grow their market share.

  • January 15, 2026

    Colo. House Bill Seeks Sales Tax Break For Data Centers

    Colorado would provide a sales tax exemption for purchases from data center owners committed to hitting certain investment benchmarks under a bill introduced in the state House of Representatives.

  • January 15, 2026

    Georgia Governor Pitches Income Tax Rate Cut, Rebates

    Georgia would cut its corporate and personal income tax rate and provide $1 billion in rebates for taxpayers under a plan pitched Thursday by Gov. Brian Kemp.

  • January 15, 2026

    Murphy's Legacy: 3 Political Battles Of NJ Gov.'s Tenure

    From bare-knuckled fights over "millionaires taxes" to a court showdown that brought about the collapse of the state's "county line" ballot system, Gov. Phil Murphy's eight-year run as New Jersey governor had its share of major political and legal battles.

  • January 15, 2026

    Neb. Gov. Urges Lawmakers To Deliver Tax Cuts

    Nebraska's governor called on lawmakers to cut taxes and spending during his State of the State address Thursday and lent his support to proposed tax breaks for businesses that bring in workers.

  • January 15, 2026

    NJ Lawmakers OK Expanded Info Disclosure For Payroll Tax

    New Jersey would expand the scope of state tax return information that may be disclosed to a municipality that administers an employer payroll tax under a bill approved by state lawmakers.

Expert Analysis

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

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