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 26-04; February 27, 2026 The Patchwork of State Conformity to the OBBBA – State tax considerations are complicated as states separately determine how to implement the provisions of the One Big Beautiful Bill Act (OBBBA). As states continue to make conformity decisions, taxpayers need to consult their tax advisers to understand how to navigate their path forward. Mike Santoro, Crowe LLP, February 26, 2026.
