Upcoming National Meeting 57th Annual Meeting The Annual Meeting offers sessions for every state tax and government affairs professional with tax responsibilities. The Meeting has an extensive program covering all types of state and local taxes that business taxpayers are confronted with on a daily basis. The ever-popular audit sessions and state chamber of commerce roundtables are included, and other conference sessions provide updates on
Legislative Alert ISSUE 26-33; September 23, 2026 COST Urges California Governor to Veto Executive Compensation Deduction Bill
Cost Conscious ISSUE 26-19; September 18, 2026 Over the past several weeks, our polling has shown that COST members are increasingly using AI in their SALT functions, particularly for state tax research, drafting communications, and summarizing information. At the same time, respondents indicated that AI-generated outputs are generally subject to professional review and verification before being used. Given this measured approach to adoption,
COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
COST - Council on State Taxation COST Studies, Articles & Reports Redrawing the Lines: The Evolution of Alternative Apportionment (The Tax Lawyer, Spring 2026) This article, authored by Marilyn Wethekam of COST, traces the constitutional and statutory foundation of fair apportionment and the evolution of the Uniform Division of Income Tax Purposes Act (UDITPA) Section 18 as a statutory mechanism for addressing fair apportionment.
COST - Council on State Taxation COST Comments & Testimony Coalition Letter Requesting Veto of AB 2222 - Decoupling 162(m) COST joined a coalition led by CalTax in sending a letter to Governor Newsom requesting his veto of AB 2222 (Ward), which would increase taxes on publicly traded companies by conforming State law to Internal Revenue Code Section 162(m), relating to the non-deductibility of executive pay, to offset the cost of a new tax hiring credit related to journalism.
