COST - News

Latest COST Conscious

ISSUE 26-20; October 2, 2026

Your perspective matters in COST meeting programming. Whether you joined us in San Antonio for COST's 57th Annual Meeting or were unable to attend, we invite you to help shape next year's program by sharing what would provide the greatest value to you and your state tax team. (Select one.)

Latest Legislative Alert

ISSUE 26-35; October 7, 2026

Illinois Delays Implementation Date of Digital Asset Tax; COST Requests Removal of Provisions Unrelated to Transition to Finnigan

Latest Practitioner Connection

ISSUE 26-20; October 9, 2026

Third Quarter State and Local Tax Developments (October 2026) – This issue presents a compilation of third quarter income tax and indirect tax developments including apportionment, IRC conformity, tax rates, digital and data taxes, and sourcing. Dorothy Lo, Chris Sharpe, Donna Daday, and Victoria Torchen, PricewaterhouseCoopers LLP, October 9, 2026.

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.