COST - News

Latest COST Conscious

ISSUE 25-08; April 25, 2025

Spring Conference Topics of Interest: Which one of the following sessions offered at the 2025 COST Spring Meeting and Audit Conference are you most excited for? (choose one)

Latest Legislative Alert

ISSUE 25-22; May 14, 2025

COST Opposes Proposed Minnesota Excise Tax on Social Media Businesses; COST to Offer Webinar on California Corporate Income Tax Developments

Latest Practitioner Connection

Public Law 86-272 – Federal Law Seeks to Giveth what the States Continue to Taketh Away with a Retroactive Twist – The U.S. states’ tireless attempts at diminishing protections afforded under Public Law 86-272 (“P.L. 86-272”) have been headlining the state tax press for the last several years. For example, we saw, among other developments: (1) the MTC publish its revised Statement of Information

TCJA/CARES Act Conformity Maps

These maps track specific state corporate tax law conformity to the recent federal changes made to IRC § 163(j) interest expense limitation, 80% cap rules, and Qualified Improvement Property asset life, and NOL carryback in the CARES Act and TCJA. If you have any questions please contact Karl Frieden or Stephanie Do.

Quarterly Enacted Legislation Roundups

COST publishes a quarterly summary of state tax legislation tracked by COST that was enacted during each calendar quarter. Although these summaries are not all inclusive, they are a useful tool for supplementing COST members’ internal controls and financial reporting requirements.

"Ask a Practitioner" Forum

Ask the community of COST Practitioner Partners questions on state and local tax technical, policy, and procedural issues that taxpayers face.

Member Directory

The COST Member Directory contains contact information for all COST Corporate members.