New iPad LTE data plans: no mobile hotspot with AT&T at launch | The Verge
Perhaps more notably, Verizon's plans include hotspot service across the board at no additional cost — the new iPad supports tethering, so this is something that'll definitely come into play for many users. AT&T has not announced a tethering policy specific to tablet plans (which are technically different in AT&T's systems to their smartphone equivalents), but it'd be logical to assume that the 5GB $50 plan will support it; the 250MB and 3GB plans may not. We've reached out to AT&T for comment and we'll update when we have a clarification.
Update: An AT&T spokesperson says "We are working with Apple to enable this feature in the future, but we currently do not offer it." So for the moment, hotspot capability on the new iPad appears to be a Verizon exclusive in the US.