State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.  

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • February 25, 2026

    Wis. Tax Panel Says Natural Gas Co. Qualifies For Tax Break

    A Wisconsin company's facility that is used to filter, dry and treat biogas qualifies for a manufacturing tax classification, according to the state Tax Appeals Commission, reversing the determination of the state tax department.

Expert Analysis

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

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