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State & Local
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July 14, 2026
IRS Ethics Guidance Highlights AI Billing Tensions
Recent IRS ethics guidance urged attorneys to acknowledge the time-saving features of artificial intelligence when billing clients, underlining the legal industry's ongoing reckoning with how, or if, this technology fits into the traditional practice of charging by the hour.
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July 14, 2026
NY Gov. Signs Data Center Moratorium Executive Order
New York Gov. Kathy Hochul has signed an executive order that blocks any new hyperscale data center projects from being built in her state by temporarily pausing environmental permits for those types of projects, the governor's office announced Tuesday.
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July 14, 2026
Hawaii Changes Affordable Housing Tax Exemption Authority
Hawaii will take the authority away from counties to grant general excise tax exemptions to affordable housing projects and give it to the state under a bill signed by the governor.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.
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From Clerkship To Law Firm: 5 Transition Tips For Associates
Excerpt from Practical Guidance
Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.
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Trump Tax Law's Most Consequential International Changes
The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.
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Associates Can Earn Credibility By Investing In Relationships
As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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NY Tax Talk: ALJ Vacancy, Online Sales, Budget
Among the most notable developments in New York tax law last quarter, an administrative law judge vacancy continued affecting taxpayers, a state court decision tested the scope of the Interstate Income Act, and Gov. Kathy Hochul signed the 2025-2026 fiscal budget containing key tax-related provisions, say attorneys at Eversheds Sutherland.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.
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BigLaw Settlements Should Not Spur Ethics Deregulation
A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.
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Other People's Money: SALT In Review
From a proposed tax increase on higher incomes in Michigan to a move toward repealing Oregon's estate tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways Lawyers Can Earn Back The Public's Trust
Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.