Latest COST Conscious

ISSUE 26-02; January 23, 2026

Assessing the Impact of USPS Postmark Delays on State Tax Responsibilities – Given the USPS’s Delivering for America (DFA) network redesign, which increases the likelihood that a document is postmarked one or more days after deposit, how much impact do you expect on your organization’s state tax compliance, dispute management, and filing workflows?

Latest Legislative Alert

ISSUE 26-05; February 4, 2026

Oregon 2026 Session Begins, COST Weighs in on Foreign-Source Income Tax Legislation; Alaska House Introduces Companion Legislation to Implement Governor’s Statewide Sales Tax Plan; Sets Hearing Schedule

Latest Practitioner Connection

ISSUE 26-02; January 30, 2026

Multistate: OB3 Guidance and Proposals Keep Rolling In – As state legislative sessions begin to pick up the pace, several governors have used their budget proposals (or veto pen) to weigh in on conformity to the One Big, Beautiful Bill Act (OB3). Alexander Townsend, Nikhil Sequeira, Diana Smith, Aaron Balken, and Robert Weyman, KPMG LLP, January 26, 2026.