State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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January 15, 2026
Ala. Bill Seeks To Refund Nonresident Sales Tax Payments
Alabama would require municipalities to refund sales and use tax amounts paid by nonresidents under a bill introduced in the state Senate.
Expert Analysis
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.