Latest 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,
Latest Legislative Alert ISSUE 26-33; September 23, 2026 COST Urges California Governor to Veto Executive Compensation Deduction Bill
Latest Practitioner Connection ISSUE 26-19; September 25, 2026 Matson’s Musings: The Imperfect State of Perfection Periods – The IRS developed the Modernized e-File (MeF) system in the early 2000s and first deployed it in 2004. MeF is an Internet-based system that allows taxpayers to electronically file corporate, individual, partnership, exempt-organization, and excise tax returns. Working with the Federation of Tax Administrators and 28 state tax agencies,
