Latest COST Conscious

ISSUE 26-16; August 7, 2026

AI Maturity Assessment – Building on last week's survey identifying the AI platforms members use, this week's question focuses on the maturity of AI adoption within tax departments. Which statement best describes your organization's current use of AI for SALT-related activities? (Select one)

Latest Legislative Alert

ISSUE 26-29; August 12, 2026

COST Joins Coalition Opposing California Executive Compensation Deduction Bill; Arizona Revenue Department Responds to Legislation Removing Key Unclaimed Property Exemptions

Latest Practitioner Connection

ISSUE 26-16; August 14, 2026

SALT Scoreboard | Quarter 2, 2026 – This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2026. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition discusses the unitary business principle and federal restr