COST - Council on State Taxation

Amicus Briefs

Jobs & Housing Coalition v. City of Oakland

COST filed an amicus brief in support of the Jobs & Housing Coalition on the California super-majority vote issue. COST supported the Jobs & Housing Coalition’s argument that the California Constitution has long required local special taxes to be passed by a two-thirds majority vote of the electorate, pursuant to Proposition 13 and Proposition 218 of the California Constitution.

COST - Council on State Taxation

COST Studies, Articles & Reports

Five Tax Administration Issues State Lawmakers Should Address in 2021 (State Tax Notes, January 11, 2021, p.145)

This article by Fred Nicely and Aziza Farooki for Tax Notes State details COST’s five proactive legislative initiatives to simplify both compliance and administration as states seek to revitalize their economies due to the COVID-19 pandemic.

COST - Council on State Taxation

COST Comments & Testimony

Testimony in Opposition to Portions of H.F. 991, as Amended – GILTI, and Processing Federal Tax Adjustments

COST opposes portions of Minnesota H.F. 991, as amended by A21-0146 (House Omnibus Tax Bill), which would require controlled foreign corporations that earn global intangible low-taxed income in a particular year to be included in the domestic combined filing group if they are unitary with the group, unless the unitary group elects to make a worldwide election. COST also recommends an equitable mod