COST - Council on State Taxation Date Title 2/10/2025 The Boomerang Effect of the Business ‘Fair Share’ Tax Debate (Tax Notes State, February 10, 2025) 6/23/2025 Revisiting the Debate Over State Taxation Of Foreign-Source Income (Tax Notes State, June 23, 2025) 8/11/2025 Should States Fear the OBBBA: The Impact of the OBBBA on State Taxation of Foreign-Source Income (Tax Notes State, August 11, 2025) 12/30/2025 FY24 State And Local Business Tax Burden Study 1 ... 1 2 3