COST - News

Latest COST Conscious

ISSUE 25-21; October 24, 2025

Transition Planning & COST Engagement – A Follow-Up

Latest Legislative Alert

ISSUE 25-39; October 29, 2025

COST Opposes Massachusetts Digital Advertising Tax Proposals

Latest Practitioner Connection

AI and SALT: A New Frontier – In this episode of the SALT Shaker Podcast, SALT Counsel Jeremy Gove and Chelsea Marmor dive into the evolving intersection of artificial intelligence (AI) and SALT. Jeremy Gove and Chelsea Marmor, Eversheds Sutherland (US) LLP, October 28, 2025.

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.