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Newsletters & Media

Legislative Alert

ISSUE 26-39; November 4, 2026

COST Coalition Letter Raises Technical Concerns with Draft Proposed Illinois Digital Asset Tax Regulations; COST Submits Comments on DC Council Revenue Proposals for Fiscal Year 2028 Budget

Cost Conscious

ISSUE 26-22; October 30, 2026

Will Illinois’s Digital Advertising Tax Survive Judicial Scrutiny? Illinois's targeted advertising services tax is already facing multiple legal challenges, including claims under the Internet Tax Freedom Act, the Commerce Clause, the Due Process Clause, and the First Amendment. Based on the issues raised in the pending litigation, which challenge do you believe poses the greatest threat to the ta

Featured Resources

COST - Council on State Taxation

Amicus Briefs

Pfizer, Inc. v. Alabama Department of Revenue

COST’s motion to file an amicus brief in Pfizer, Inc. v. Alabama DOR if the Alabama Supreme Court grants Pfizer’s Petition for a Writ of Certiorari. The case is about Alabama’s addback statute and disallowance of corporate income tax deductions for interest and royalty payments to foreign affiliates.

COST - Council on State Taxation

COST Studies, Articles & Reports

2026 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2026.

COST - Council on State Taxation

COST Comments & Testimony

Joint Letter re. Proposed Rules Implementing the Digital Asset Tax Act

On October 30, 2026, COST signed onto a joint letter with the Taxpayers’ Federation of Illinois and the Illinois Bankers Association, submitted to the Illinois Department of Revenue in response to its proposed rules implementing the Illinois Digital Asset Tax Act.