State & Local
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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.
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February 26, 2026
Va. Lawmakers OK Free E-File Program For Income Taxpayers
Virginia would require its Department of Taxation to develop a free electronic tax return filing program for state individual income taxpayers under a bill unanimously approved by state lawmakers and next headed to the governor.
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February 26, 2026
Md. Deputy Comptroller To Depart Agency After 18 Years
Maryland's chief deputy comptroller, an 18-year veteran of the agency, will depart the office on June 1, the state comptroller announced.
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February 26, 2026
NC Revenue Collection Through Jan. Up $480M
North Carolina's revenue collection from July through January rose $480 million from the same period last year, according to the Office of the State Controller.
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February 25, 2026
Ohio House OKs Immediate Effect For Federal Conformity
Ohio's House of Representatives agreed Wednesday to fast-track the effective date of a bill that would update the state's conformity to the federal tax code, reversing course from a prior action in which the chamber voted against putting the legislation into immediate effect upon enactment.
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February 25, 2026
Tech Cos. Pitch $200M Change To Md. Data Services Tax
Maryland's new 3% tax on many data services would be altered to exclude those used in taxable services under a bill that technology companies recommended to a state Senate panel Wednesday and that is projected to cost upward of $200 million a year.
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February 25, 2026
Wisconsin Democrats Introduce Cannabis Legalization Bill
Democratic lawmakers in the Wisconsin Legislature introduced a bill Tuesday to legalize simple possession of marijuana for recreational purposes and to tax and regulate its sale, along with a slew of other cannabis reforms.
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February 25, 2026
Justices Skeptical That Mich. Tax Sale Is Unconstitutional
U.S. Supreme Court justices seemed skeptical Wednesday that a Michigan county violated the U.S. Constitution when it took the title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner.
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February 25, 2026
Ore. Senate OKs Extension Of SALT Cap Workaround
Oregon would extend its workaround of the federal cap on deductions for state and local tax payments by two years under a bill passed in the state Senate.
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February 25, 2026
Va. Lawmakers Vote To Extend Film Tax Credit
Virginia would extend its film production tax credit by four years under a bill approved by state lawmakers and headed to the governor for consideration.
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February 25, 2026
Insurers Weighing Economic Substance In Clean Energy Deals
As deals involving clean energy tax credits continue to proliferate, some tax insurers say they are increasingly underwriting the structural risks with an eye toward potential Internal Revenue Service scrutiny over the economic substance of the arrangements.
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February 25, 2026
Tax Group Of The Year: Baker McKenzie
Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.
Expert Analysis
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.