Latest COST Conscious ISSUE 26-13; June 26, 2026 Business Activity Tax Simplification Act – Member Perspectives – On June 10, Congressman Pat Harrigan introduced H.R. 9244, the Business Activity Tax Simplification Act (BATSA), to “modernize federal rules governing state taxation of interstate commerce” by creating a clear, nationwide physical presence standard and updating longstanding protections to reflect today’s digital economy. As drafted,
Latest Legislative Alert ISSUE 26-26; July 1, 2026 Pennsylvania Senate Returns Tax Omnibus Bill to House for Consideration of Amendments; Second Quarter Enacted Legislation Supplemental Update
Latest Practitioner Connection ISSUE 26-12; June 19, 2026 The California Billionaire Tax Act: Constitutional Limits on Implementation – The California Billionaire Tax Act (the “BTA”) contains multiple constitutional defects built into its design. It implicates the Due Process Clause, the Dormant Commerce Clause, and other constitutional limits in ways that could lead a court to narrow or invalidate the initiative in whole or in part. These are not theore
