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Cadwalader, Wickersham & Taft LLP

Wyden’s Partnership Tax Bills: A Mouthful and Then Some

Cadwalader, Wickersham & Taft LLP on

On June 17, 2025, Senator Ron Wyden introduced two extensive partnership tax reform bills in the Senate (collectively, the “Bills,” and available here and here).  The Bills expanded upon and incorporated many of Wyden’s 2021...more

Cadwalader, Wickersham & Taft LLP

Taxpayers Worked Up About PTET Workarounds

Cadwalader, Wickersham & Taft LLP on

The Senate’s version of the One Big Beautiful Bill Act (the “Act”) was released on June 16th, following the House’s passing of its version of the bill in late May. Among the many tax-related changes in both versions of the...more

Ropes & Gray LLP

South Korea Re-enters the Race for Asia’s First Mandatory Human Rights Due Diligence Law

Ropes & Gray LLP on

On June 13, Representative Jung Tae-ho re-introduced the “Legislative Bill for the Act on the Protection of Human Rights and the Environment for Sustainable Business Management,” also known as the Corporate Human Rights and...more

Brownstein Hyatt Farber Schreck

Nevada Enacts Corporate Legislation and Advances Dedicated Business Court

Brownstein Hyatt Farber Schreck on

Continuing its tradition of bipartisan, thoughtful development of corporate laws and fostering an atmosphere supportive of responsible businesses, the Nevada Legislature has approved—and Gov. Joe Lombardo has signed—Assembly...more

Akerman LLP - SALT Insights

What’s Next for the Evolution of Public Law 86-272?

Akerman LLP - SALT Insights on

For over 65 years, Public Law 86-272 has dictated a state’s ability to assert income tax on an out-of-state business. While the 1959 federal law predated the emergence of e-commerce and digital services and could not have...more

Husch Blackwell LLP

Major Changes in the Jurisdictional Laws in Illinois

Husch Blackwell LLP on

Senate Bill 328, as amended, makes significant changes to the law governing jurisdiction in Illinois, which would change Illinois from a specific jurisdiction state to a general jurisdiction state for actions that allege...more

Vinson & Elkins LLP

Potential Changes to the Texas Business Courts’ Jurisdiction and Operation

Vinson & Elkins LLP on

On May 13, 2025, the Texas House of Representatives — by a vote of 99–40 — passed House Bill 40 (“H.B. 40”), which would enact significant changes to the recently adopted business court system in Texas. Those changes include...more

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