Latest COST Conscious ISSUE 25-04; February 20, 2026 5% Disclosures: Ready or Not? As public companies begin adopting FASB’s new income tax disclosure standard (ASU 2023‑09), which requires significantly expanded transparency into effective tax rate drivers and jurisdiction‑level reporting of cash taxes paid, including states, how prepared is your organization to comply with these new requirements and manage the potential state tax implications?
Latest Legislative Alert ISSUE 26-10; March 11, 2026 COST Urges Veto of New Mexico’s Taxation of Foreign Source Income; COST Opposes Tennessee Legislation Creating Data Transaction Privilege Tax
Latest Practitioner Connection ISSUE 26-05; March 13, 2026 Multistate: More States Tell Taxpayers What to Do with OB3 – This article has recent state legislation and guidance on conforming to or decoupling from the One Big Beautiful Bill Act (P.L. 119-21) (OB3). Gianluca Pitetti, Ryan Dahlkamp, Dan De Jong, Arthur Orzame, Dale Busacker, and James Kaczorowski, KPMG LLP, March 9, 2026.
