2026 IRS Mileage Rates Have Been Announced

The IRS has announced the 2026 mileage rates that may be used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes.  Specifically, as of January 1, 2026, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) are:

• 72.5 cents per mile driven for business use, up two and one-half cents from the rate for 2025;
• 20.5 cents per mile driven for medical, or moving purposes for active-duty members of the Armed Forces, down one-half cent from the rate for 2025; and
• 14 ...

The California Privacy Protection Agency (CPPA) has initiated enforcement of its automated decision-making regulations under the California Privacy Rights Act (CPRA). These regulations address algorithmic profiling, behavioral scoring and automated systems that make or inform decisions about consumers. As the CPPA begins audits, companies must update their compliance programs to reflect the new requirements.

The CPRA authorizes the CPPA to regulate automated decision-making technology. The regulations apply to businesses that use algorithms to evaluate personal ...

Many employers pay a signing bonus or advance incentivize a candidate to accept an employment offer.  Some employers pay for education or training for an employee to enhance skills or further the possibility of promotion within a company.  These payments often come with strings attached, as employers understandably want to make sure that they receive value for the payment.  In most cases, the employer requires the employee to work for a “retention period” over which the bonus or training payment is earned; if employment ends during the retention period, all or some of the bonus or ...

On March 14, 2025, President Donald Trump issued Executive Order 14236, titled “Additional Rescissions of Harmful Executive Orders and Actions.” This Order revoked Executive Order 14026 of April 27, 2021, “Increasing the Minimum Wage for Federal Contractors’, that had dramatically raised the federal contractor minimum wage and provided annual adjustments based on the Consumer Price Index for Urban Wage Earners and Clerical Workers, with the most recent increase occurring on January 1, 2025, to $17.75 per hour. 

Rescinding the 2021 Executive Order means that the ...

California remains at the forefront of U.S. consumer privacy regulation. Recent developments in the California Consumer Privacy Act (“CCPA”), amended by the California Privacy Rights Act (“CPRA”), and ongoing rule-making by the California Privacy Protection Agency (“CPPA”) reflect a shift toward stronger enforcement and broader data-security obligations. Businesses operating in or with exposure to California must act now to align with the evolving standards.

The CPPA announced new monetary thresholds and increased civil penalties for violations of the ...

Effective January 1, 2026, the California Department of Industrial Relations has issued a new compensation threshold for exempt computer software employees, reflecting an increase of 3.3% from last year. 

To qualify for the overtime exemption, computer software employees must be paid a salary of at least $122,573.13 annually ($10,214.44 monthly), or an hourly wage of at least $58.85.  In addition, a computer software employee must also meet the duties test set forth in California Labor Code Section 515.5, which are also included in all Wage Orders except Orders 14 and 16. 

More ...

A California law prohibiting employers from forcing employees to attend meetings regarding religious and/or political matters remains on hold pending resolution of a lawsuit challenging the law.

Originally enacted at the beginning of 2025, SB 399, codified as California Labor Code § 1137 and formally titled the California Worker Freedom from Employer Intimidation Act, bans an employer from firing, discriminating against, or retaliating against an employee if the employee declines to attend or participate in any employer-sponsored meeting held for the purpose of ...

The M&A environment in the United States is undergoing a noteworthy transformation. While macroeconomic factors such as easing interest rates and abundant private-equity “dry powder” (i.e. the uncalled capital that a fund has available to invest) have sparked optimism, dealmakers must also grapple with an evolving regulatory, governance and antitrust backdrop.

At the federal level, under the Clayton Act (15 U.S.C. §§ 12-27) and the Hart-Scott-Rodino Antitrust Improvements Act (15 U.S.C. §§ 18a-18i), merging parties must file notifications with the Federal Trade ...

The Ninth Circuit has affirmed a trademark injunction in iyO, Inc. v. IO Products, Inc., a case that underscores how quickly branding conflicts can escalate in the technology and hardware sectors. The dispute centers on two companies developing next-generation computing devices: iyO, Inc., a startup developing an AI-centric device and the owner of the registered mark “IYO,” and IO Products, a hardware startup acquired by OpenAI earlier in 2025.

iyO sued IO Products after IO Products began promoting an upcoming device under the name “IO,” alleging that the marks are nearly ...

The U.S. Department of Labor (DOL) recently issued an Opinion Letter (FLSA2025-05), offering important clarification for employers operating multiple, related legal entities regarding their responsibilities under the Fair Labor Standards Act (FLSA), specifically concerning overtime compensation.  The opinion underscores that adherence to corporate formalities alone will not exempt separate legal entities from joint liability.  For situations involving "horizontal" joint employment, where an employee works for two or more legally distinct but related companies, the ...

What goes up continues to go up!  As we pointed out here last year, the trend of increasing the minimum wage throughout the State of California continues, as follows:

State:

On January 1, 2026, the California state minimum wage, excluding fast food industry employers and certain healthcare facilities, will increase from $16.50 per hour to $16.90 for employers of all sizes, reflecting a 2.49% increase, which is based on the expected rate of inflation.  The state minimum wage also governs the exempt employee threshold salary, which will increase accordingly.  The new minimum salary for ...

Governor Newsom recently signed into law a bill that temporarily revives certain claims seeking damages resulting from a sexual assault that would otherwise be time barred on January 1, 2026.  Touted as a victory for survivors of sexual assault, Assembly Bill 250, will provide a two-year period from January 1, 2026 to December 31, 2027, within which a plaintiff may bring certain claims seeking damages from sexual assault that would otherwise be time-barred.

To be eligible for revival, the claim must seek damages suffered as a result of a sexual assault that occurred when the plaintiff ...

Brand owners face a changing landscape at the U.S. federal registration level as the U.S. Patent and Trademark Office (“USPTO”) implements a new fee structure. These changes have important implications for trademark registration strategies, budget planning, and risk management around trademark prosecution and maintenance. The USPTO’s key regulatory changes include fee revisions under 37 C.F.R. Part 2.  In addition, the USPTO has published new data regarding first action and total pendency of trademark applications. While the underlying statutory framework under the ...

A recent California appellate decision offers new guidance on when an employer may be held responsible for harassment that occurs away from the workplace—and specifically when the alleged harasser is a coworker rather than a supervisor.

The case, Kruitbosch v. Bakersfield Recover Services, et al., involves claims brought by an employee, Steven Kruitbosch, against both his former employer, Bakersfield Recovery Services, Inc., and his former co-worker, Lisa Sanders.  According to Kruitbosch, while he was on personal leave following the death of his longtime partner, Sanders ...

For businesses operating in California, the rules of the game are changing once again, this time concerning data security breaches of employee or consumer information. California’s new Senate Bill 446, which becomes effective on January 1, 2026, replaces a former flexible standard with a hard deadline that demands immediate attention from every employer that handles the personal information of California residents, including employee data. This change shifts the regulatory landscape from one based on “unreasonable delay” to one based on a fixed calendar deadline.

California continues to update laws regarding notices that employers are required to provide to their employees. We have previously written about a new notice required regarding California’s Victims’ Leave law under Assembly Bill 2499 – check out our previous article here.

With the passing of Senate Bill 294, the “Workplace Know Your Rights Act”, employers will need to be cognizant of another new notice – this one regarding employee rights in the workplace.  SB 294 also provides that employers must allow employees to designate an emergency contact to be notified if the ...

Generative artificial intelligence is moving from experimental pilot projects into enterprise-wide deployment at an unprecedented pace. Yet as companies accelerate adoption, regulatory bodies in the United States and abroad have issued new rulemaking, enforcement guidance and governance frameworks that create legal exposure. The evolution from pilot programs to production and deployment now requires structured compliance, contractual protection and board-level oversight.

California enacted Senate Bill 53 (“SB 53”) in 2025, establishing transparency ...

California has once again expanded employee leave protections and benefits—this time through two significant bills signed by Governor Gavin Newsom: Assembly Bill 406 and Senate Bill 590. Together, these new laws broaden employee rights to protected time off, create new obligations for employers, and increase the administrative burden of tracking, approving, and documenting leaves of absence. Employers should carefully review and update their leave policies, manager training, and HR practices to ensure full compliance.

AB 406 – Expanded Qualifying Reasons for Use of ...

Effective January 1, 2026, Senate Bill 513 amends California’s Labor Code section 1198.5 to broaden the definition of “personnel records” to include certain education and training records when maintained by the employer.  Employers should act now to ensure compliance and avoid penalties.

What SB 513 Changes

1. Expanded Definition of Personnel Records

Under existing law, current and former employees (or their authorized representative) had the right to inspect and receive copies of personnel records that the employer maintains which relate to the employee’s ...