State & Local
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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.
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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.
Expert Analysis
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.