On February 10, 2026, Assembly Bill 1790 (AB 1790) was introduced in the California Legislature. Although recently placed in the suspense file, AB 1790 could still be put up for a vote this budget cycle or influence later budget proposals.
Latest from SeeSALT
California Trial Court Finalizes Ruling for Taxpayer in Smithfield Apportionment Dispute
Following its February 26, 2026 Proposed Statement of Decision, the California Superior Court issued a final Statement of Decision in Smithfield Packaged Meats Corp. v. California Franchise Tax Board directly rebuking the Franchise Tax Board’s (“FTB”) reflexive application of the
IAAO-LA 2026 Spring Webinar
Join Pillsbury SALT partner Breann Robowski for the IAAO-LA 2026 Spring Webinar.
On May 6, Breann will present “Intangibles Update: Post-Olympic and Georgia Partners Decision” during the 2026 Spring Webinar.
Participants will enjoy an insightful discussion and earn up to
2026 Wall Street Tax Association Spring Tax Conference
SALT partner Zachary Atkins will be presenting at the 2026 Wall Street Tax Association Spring Tax Conference.
Zack will be presenting on a State & Local Taxation panel covering sales tax, income tax, and legislative developments.
Registration for the Wall
New York Imposes Shareholder-Level Tax on Corporate Asset Sale
In Matter of Petosa, the New York Tax Tribunal forced a state tax S corporation election on a corporation doing business in New York because its gain from the sale of corporate goodwill caused gain and income from investment
2026 COST Spring Conference
SALT partners Aruna Chittiappa and Evan Hamme will be speaking at COST’s Spring Conference taking place April 20-23, 2026 in Coral Gables, FL.
Evan Hamme – The Evolving Landscape of SALT Litigation and Legislation – Key Issues and Insights
Tuesday,
California Groups File Signatures for Initiative to Curtail Local Taxes
A coalition of business and antitax groups announced that it has submitted more than 1.3 million signatures to qualify the “Local Taxpayer Protection Act to Save Proposition 13” for the November 2026 ballot. These groups include the Howard Jarvis Taxpayers
TEI’s 2026 Midyear Conference
Pillsbury SALT attorney Jack Camillo will be speaking at TEI’s 2026 Midyear Conference on March 18.
Jack and his fellow panelists will be speaking on the topic “The Invisible Customer: Navigating State Look-Through Sourcing.” TEI’s Midyear Conference, running from March
Not the CAT’s Meow: Ohio Supreme Court Reins in the Continuous Delivery Theory for Situsing Receipts
Recent Ohio Supreme Court decisions addressing the situsing of receipts under the Commercial Activity Tax (CAT) underscore both the limits of the “continuous delivery theory” and the evidentiary hurdles taxpayers face when seeking refunds for transactions involving Ohio distribution centers.
2026 ABA-IPT Advanced State Income Tax Seminar
Pillsbury SALT partner Carley Roberts will be presenting at the 2026 ABA-IPT Advanced State Income Tax Seminar on March 17.
Carley will be speaking on the topic “Factor Fiction: Navigating Denominator Dilemmas.” With many states shifting to a single sales