State & Local
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January 02, 2026
All Eyes On 2026 Elections As Ga. Lawmakers Get Into Gear
Georgia lawmakers are expected to move on from the heavyweight fight over tort reform that stole the stage last year and set their sights on elections slated for November when they return to Atlanta this month, experts told Law360.
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January 02, 2026
Top Federal Tax Cases To Watch In 2026
The application of self-employment taxes to limited partners, the economic substance doctrine's threshold and the question of whether IRS penalties need a jury's deliberation are topics federal courts likely will examine in coming decisions. Here, Law360 reviews the top federal tax cases to watch in the coming year.
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January 02, 2026
State And Local Tax Cases To Watch In 2026
From Florida's suit against California over single-sales-factor apportionment to matters in New York and New Jersey challenging an interpretation of when a federal law applies to internet transactions, 2026 promises to reveal a lot about state and local tax law. Here, Law360 examines cases to watch this year.
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January 02, 2026
State And Local Tax Policy To Watch In 2026
State decisions on conforming to tax changes in the 2025 federal budget reconciliation bill and debates over whether taxes will be necessary to address looming budget challenges appear primed to take center stage in state and local tax policy discussions in 2026. Here, Law360 highlights potential legislative trends to track in the coming year.
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January 01, 2026
4 High Court Cases To Watch This Spring
The U.S. Supreme Court justices will return from the winter holidays to tackle several constitutional disputes that range from who is entitled to birthright citizenship to whether transgender individuals are entitled to heightened levels of protection from discrimination.
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January 01, 2026
Blue Slip Fight Looms Over Trump's 2026 Judicial Outlook
In 2025, President Donald Trump put 20 district and six circuit judges on the federal bench. In the year ahead, a fight over home state senators' ability to block district court picks could make it more difficult for him to match that record.
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January 01, 2026
BigLaw Leaders Tackle Growth, AI, Remote Work In New Year
Rapid business growth, cultural changes caused by remote work and generative AI are creating challenges and opportunities for law firm leaders going into the New Year. Here, seven top firm leaders share what’s running through their minds as they lie awake at night.
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December 23, 2025
Interest Grows In Little-Used NY Child Care RE Tax Break
After New York increased a little-used property tax break for landlords of child care centers, and extended its application window through 2027, both landlords and child care providers are showing more interest in the program.
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December 23, 2025
NFL's Chiefs Moving To $3B Stadium In Kansas
The Kansas City Chiefs are leaving their longtime home in Missouri to play in a new, $3 billion stadium in Kansas City, Kansas, that state's governor and the NFL team announced.
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December 23, 2025
Colo. Forecasts Revenue Decrease In Current Fiscal Year
Colorado's general fund revenue is expected to decline in the current fiscal year, with corporate tax revenue falling because of slow business activity and the effects of the federal budget legislation signed in July, according to a legislative forecast released Friday.
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December 23, 2025
Chicago Mayor Allows $16.6B Budget Without Head Tax
Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature.
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December 23, 2025
Mass. Panel OKs $300M Real Estate Transfer Fee Hike
Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts.
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December 23, 2025
Maine General Revenues Top Forecast By $91M
Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday.
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December 23, 2025
RI Revenues Through Nov. Lag $29M Below Estimate
Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue.
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December 23, 2025
Fiscal Year 2026 State Tax Revenues Look Shaky, Experts Say
States are cutting back on general fund spending and setting budgets on a more defensive footing in fiscal year 2026, policy experts say, in anticipation of slower tax revenue growth after years of record-setting growth.
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December 22, 2025
Chicago Council's $16.6B Budget Axes Mayor's Head Tax Plan
Chicago aldermen have passed a budget that omits Mayor Brandon Johnson's signature tax proposal of a $33-per-employee monthly tax on larger businesses, setting up a clash with the mayor, who must now decide whether to veto the council's plan.
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December 22, 2025
Top State And Local Tax Policies Of 2025
The federal budget bill President Donald Trump signed in July changed the revenue picture for states, and some separated from federal policy to avoid severe impacts. The ever-growing digital economy also brought new challenges and opportunities for states. Here, Law360 looks at some of the top state and local tax policies of the past year.
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December 22, 2025
NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base
New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex.
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December 22, 2025
Ariz. Revenues Through November Up $184M From Forecast
Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee.
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December 22, 2025
Ohio Justices Reject Effort To Stop City's Income Tax
An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim.
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December 22, 2025
SC Dept. Says Admission Tax Applies To Amusement Venues
South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling.
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December 22, 2025
Ariz. Bills Seek Ban On Crypto, Blockchain Taxes
Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate.
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December 22, 2025
Minn. Montessori School Gets Property Tax Break, Court Says
A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law.
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December 19, 2025
Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax
Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax.
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December 19, 2025
Calif. Appeals Court Upholds Los Angeles' Mansion Tax
A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.
Expert Analysis
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.