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 25-19; April 22, 2025

COST Opposes California Legislation Removing the Tax Bar in the State’s False Claims Act; COST Opposes Washington’s Expansion of Sales Tax to Business Services

Latest Practitioner Connection

SALT Alert: Alabama Edition – Mobile Workforce/Remote Worker Legislation Could Impact Your Business – Well-respected House Ways & Means-Education Committee Chair Danny Garrett (R-Trussville) has introduced HB 379, a bill designed to provide guidelines and a safe harbor for employers who have traveling employees or remote workers. The current version of the bill is based in part on the Council on S

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.