State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • July 09, 2026

    Okla. Tax Officials Say McGirt Can't Upend Osage Ruling

    Oklahoma tax officials say the Osage Nation can't rely on a 2020 landmark U.S. Supreme Court ruling to overturn a decision that declined to vacate a 16-year-old determination that its reservation boundaries had been disestablished, telling the Tenth Circuit that the tribe's challenge is too late.

  • July 09, 2026

    State And Local Tax Cases To Watch In 2nd Half Of 2026

    From Mastercard's appeal of a South Carolina decision that income-producing activity occurred within the state to JetBlue's argument that Florida's method of taxing airline income unconstitutionally leads to double taxation, there will be plenty of state and local tax cases to watch in the second half of 2026. Here, Law360 looks at cases to keep an eye on in the next six months.

Expert Analysis

  • A Remarkable Scheme Undressed: SALT In Review

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    From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

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