US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
State & Local
-
March 26, 2026
Va. Tax Head Says Co. Can't Amend Old Returns After Audit
A Virginia corporation was too late to change the treatment of past net operating losses after the state's tax department rejected its effort to carry the related deductions forward, the state's tax commissioner said in a letter ruling released Thursday.
-
March 26, 2026
Utah To Impose Tax On Digital Content Streaming Services
Utah will impose a sales and use tax on amounts paid or charged for access to digital video or audio works, including subscription-based streaming services, under a bill signed by the governor.
-
March 26, 2026
Hawaii Condo Units Not Apts. For Tax Purposes, Court Rules
Hawaii condominium units in a Maui multiunit property are considered nonowner-occupied properties — not apartments — and should be taxed at higher rates under a county ordinance, a Hawaii appeals court affirmed.
-
March 26, 2026
NJ Tax Court Finds Religious Clergy's Homes Not Tax-Exempt
A New Jersey rabbi's and reverend's homes are subject to property tax despite transferring ownership to their religious congregations because both maintained control over the properties, the state Tax Court ruled.
-
March 26, 2026
Va. Taxpayer Was Resident Once She Moved, Dept. Says
An individual who moved into Virginia in 2020 was a part-year resident for tax purposes, the state tax commissioner ruled, rejecting her claim that all her income was subject to tax in her previous state.
-
March 26, 2026
Va. Tax Commissioner Denies Unsubstantiated Biz Expenses
Virginia taxpayers failed to substantiate certain business expenses they claimed, the state tax commissioner found, rejecting their use of invoices as evidence of payments.
-
March 26, 2026
NY ALJ Says Goodwill In Co.'s Sale Was Investment Income
Shareholders of a digital media service marketing business were required to make mandatory New York S corporation elections when they sold their business because goodwill from the sale constituted investment income, a New York administrative law judge said in a determination released Thursday.
-
March 26, 2026
No Addback For Biz's Intercompany Interest, Va. Ruling Says
A company subsidiary in Virginia was not required to add back the interest expenses on certain intercompany loans, the state tax commissioner said in a letter ruling released Thursday, because the transactions had a valid business purpose other than tax avoidance.
-
March 26, 2026
Mich. Justices Revive Firm's Tax Cap Fight Over New Roof
The Michigan Supreme Court revived a law firm's claims that a new roof for its office building wasn't an addition that allowed the property's taxable value increase to exceed a 5% cap, remanding the case for further examination of the firm's constitutional arguments.
-
March 26, 2026
Utah Cuts Income Tax Rates, Corp. Franchise Tax Rate
Utah will cut its corporate and individual income tax rates and corporate franchise tax rate under a bill signed by the governor.
-
March 26, 2026
Utah Eliminates Tax-Paid-To-Other-State Credit Review Rule
Utah eliminated a requirement that an individual income tax credit for taxes paid to another state be periodically reviewed by a state legislative interim committee under a bill signed by the governor.
-
March 26, 2026
Ore. Industrial Property Value Cut By Tax Court
An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.
-
March 26, 2026
Minn. House Bill Seeks Tax On Assets Above $10M
Minnesota would impose an annual wealth tax of 1% of individuals' assets above $10 million under legislation introduced in the state House.
-
March 25, 2026
Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case
A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.
-
March 25, 2026
Minn. Bill For Sales Tax Cut, Ad Tax Panned By Biz Groups
Business groups urged a Minnesota House panel Wednesday to reject legislation that would cut the state's sales tax rate and impose the tax on digital and nondigital advertising services, with publishing and broadcasting exempted.
-
March 25, 2026
NH Announces $104M In Revenue From Tax Amnesty Program
New Hampshire raised $104 million from its yearlong tax amnesty program, the state announced.
-
March 25, 2026
Utah Expands Unrelated Biz Income Definition For Corp. Tax
Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.
-
March 25, 2026
Idaho Expands Retail Developer Sales Tax Rebate
Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.
-
March 24, 2026
MTC Airline Reg Updates Draw No Comments At Hearing
A Multistate Tax Commission proposal to update a sourcing regulation for airlines to account for sales of Wi-Fi access and other business practices that didn't exist when the rule was adopted in the 1980s didn't elicit any input during a public hearing Tuesday.
-
March 24, 2026
NJ Assembly OKs Nixing Fraudulent Refund Assessment Limit
New Jersey would remove its time limit for assessing taxes to recoup fraudulently obtained refunds under a bill approved by the state Assembly.
-
March 24, 2026
Minn. Bill Seeks Corp. Tax Break For Biz, Farm Loans
Financial institutions with less than $2 billion in assets would be eligible for a Minnesota tax subtraction for certain business and agricultural loans under legislation considered by a state House panel Tuesday.
-
March 24, 2026
Mich. Sales Tax Applies To Dental Co.'s Products, Panel Says
A dental device maker is liable for assessed sales tax on products it sold to customers after failing to prove the transactions were exempt, a Michigan state appeals court ruled.
-
March 24, 2026
Biz Groups Decry Colo. Plan To End 80-20 Corp. Tax Rule
A Colorado House panel advanced a bill that would change the treatment of corporate taxpayers with foreign affiliates in a way that supporters said would close a tax loophole, but business groups said the proposal could stifle growth and cause double taxation.
-
March 24, 2026
Wis. Bill Would Create New Individual, Corp. Tax Rate
Wisconsin would create a new top income bracket for individuals and corporations under a bill introduced in the state Assembly.
-
March 24, 2026
Ariz. Revenue Lags Behind Forecast By $41M
Arizona's general revenue collection from July through February underperformed expectations by $41 million, according to a state budget committee.
Expert Analysis
-
A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
-
New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
-
Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
-
The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
-
6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
-
E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
-
A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
-
Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
-
Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
-
Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
-
Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
-
The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.