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State & Local
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March 02, 2026
Ore. Senate Panel Advances Lodging Tax Hike
Oregon would raise its statewide short-term lodging tax under legislation passed by a Senate committee.
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March 02, 2026
Ore. Senate Panel OKs Bill For $1M Tax Break For New Banks
Oregon would give a tax break to banks commencing business in the state of up to $1 million across four years, under House legislation passed by a Senate panel Monday.
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March 02, 2026
Justices Decline To Hear Challenge To NJ Royalty Tax System
The U.S. Supreme Court declined on Monday to hear a tobacco company's claims that New Jersey's method of taxing royalty income discriminates against interstate commerce by basing a deduction on the amount of business activity a royalty recipient conducts inside the state.
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February 27, 2026
Trump's Trade Deals Face Tricky Path After Tariff Ruling
While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.
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February 27, 2026
Washington 'Millionaires Tax' Clears House Panel With Tweaks
A proposal for a nearly 10% tax on income above $1 million cleared the Washington State House of Representatives' Finance Committee on Friday, with members opting for a few changes but rejecting a proposed amendment that would have required voter approval.
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February 27, 2026
Calif. Urges Justices To Pass On Fla.'s Challenge To Tax Rule
Florida's challenge to a special California apportionment rule lacks the importance required to warrant the U.S. Supreme Court exercising its original jurisdiction to hear a dispute between states, California told the justices on Friday.
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February 27, 2026
Smithfield Can Use Alt. Apportionment, Calif. Court Rules
Smithfield Foods is not required to use California's typical method of single sales factor apportionment and is entitled to a refund of more than $900,000 in corporate income tax from the state, a California trial judge ruled.
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February 27, 2026
Ala. Lawmakers OK Boosted Tourism Project Tax Break Cap
Alabama would increase caps on tax rebates available to companies that operate qualifying tourism projects in the state under a bill approved by the state Legislature and sent to the governor.
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February 27, 2026
Kan. House OKs Protest-Led Local Property Tax Caps
Kansas would require a locality to cap its property taxes following a successful protest under a bill passed by the state House of Representatives.
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February 27, 2026
3 Takeaways From The Supreme Court's Mich. Tax Sale Case
The U.S. Supreme Court will consider issues of fairness and just compensation in a case in which a Michigan county seized a home over a disputed $2,200 tax debt and sold it at auction, but oral arguments made clear it will not be an easy decision. Here, Law360 presents three takeaways from the oral arguments in Pung v. Isabella County.
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February 27, 2026
Colorado Senate Panel Advances OT Exclusion From Tax
Colorado would exclude overtime from state income to conform to changes made in the 2025 federal budget bill under legislation passed in a Senate committee.
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February 27, 2026
Taxation With Representation: Linklaters, Wilson Sonsini
In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.
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February 27, 2026
Md. Corp. Tax Decoupling Bills Pitched To House Panel
Maryland would decouple from a group of recently enacted federal corporate tax changes under two bills heard by the state House Ways and Means Committee that are estimated to boost state revenue by $900 million over five years compared with current law.
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February 27, 2026
Biz Tax Plans In NY Gov.'s Budget Face Pushback
New York lawmakers and policy groups warned that aspects of Gov. Kathy Hochul's budget, which includes parting from federal business tax breaks and extending a corporate surtax, would worsen the state's competitiveness for business, while some officials rebutted that idea.
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February 26, 2026
PepsiCo Loses Another Frito-Lay Tax Deficiency Fight In Ill.
An Illinois state panel affirmed a trial court's finding that PepsiCo improperly excluded Frito-Lay profits from state income tax calculations by factoring expatriates' foreign payroll into its considerations, handing the company its second appellate loss on the issue.
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February 26, 2026
Ind. Lawmakers OK Property Entry Rule For Assessors
Indiana property assessors would not be able to enter properties for inspection without taxpayers' permission under a bill passed by state lawmakers.
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February 26, 2026
Minn. Bill Floats Tax Credit For Rehabbing Property In City
Minnesota would allow an income tax credit for the cost of property conversions made to underused or vacant properties in the city of Brooklyn Center under a bill introduced Thursday in the state Senate.
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February 26, 2026
Md. House Bill Would Restore State $10K SALT Deduction Cap
Maryland would return to its $10,000 state deduction for state and local tax payments, decoupling from the new federal $40,000 limit, under legislation heard by the House Ways and Means Committee on Thursday.
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February 26, 2026
Ind. Lawmakers OK Income Tax Deduction For Overtime, Tips
Indiana would conform to some definitions updated in the federal budget bill and allow taxpayers to deduct tipped and overtime income from their income tax under a bill passed by the state Legislature.
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February 26, 2026
Md. House Bill Seeks Income Tax Break For Overtime
Maryland would adapt to recent changes in federal law and allow a tax break for overtime income under legislation touted by its sponsor to a House panel Thursday.
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February 26, 2026
Ore. Lawmakers OK Depreciation Decoupling Plan
Oregon would decouple from the federal first-year depreciation of certain business property and from a tax break for small-business stock gains under legislation passed by state lawmakers that would also create a tax credit for job creation.
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February 26, 2026
Holland & Knight Revamps Business Section With New Teams
Holland & Knight LLP will reorganize its business section into separate units focusing on corporate, financial services and tax law effective March 1, the firm announced Thursday, with a slate of new leaders to helm the teams.
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February 26, 2026
3 Key Areas Where Tax Administrations Are Using AI
Tax administrations across the globe are increasingly turning to artificial intelligence for everything from flagging suspicious returns to analyzing satellite imagery, allowing authorities to cast a wider net for revenue while potentially raising data bias and privacy risks. Here, Law360 breaks down three key areas where tax administrations are using AI, including the benefits and risks.
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February 26, 2026
Minn. Senate Bill Seeks To End Fed. Tax On State Workers
Minnesota would not withhold or remit federal income taxes from the pay of state employees under a bill introduced Thursday in the state Senate.
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February 26, 2026
W.Va. Legislature OKs Federal Income Definition Conformity
West Virginia would align with the federal definition of federal adjusted gross income under a bill passed in the House of Delegates.
Expert Analysis
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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.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.