Latest COST Conscious ISSUE 26-11; May 29, 2026 Concerns with State Tax Swap Proposals – State tax “swap” proposals—such as shifting reliance from corporate or individual income taxes to consumption-based taxes—or otherwise restructuring existing tax bases—can have significant implications for multistate businesses. These proposals often raise important considerations related to revenue stability, competitiveness, administrative complexity, and
Latest Legislative Alert ISSUE 26-22; May 27, 2026 COST Joins Coalition Letter Opposing Select Tax Provisions in California Governor’s Latest Budget Proposal; Illinois Schedules Public Hearing on Proposed Amendments to Addback Regulations
Latest Practitioner Connection ISSUE 26-10; May 22, 2026 SALT Shaker Podcast: Federal Preemption Primer: The Supremacy Clause and State Tax Limits – In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor introduce federal preemption and how the Supremacy Clause limits state taxing authority. When federal and state laws conflict, federal law controls, requiring state law to give way. Jeremy Gove and Chelsea Marmor, Eversheds
