COST - Council on State Taxation

Amicus Briefs

Pfizer, Inc. v. Alabama Department of Revenue

COST’s motion to file an amicus brief in Pfizer, Inc. v. Alabama DOR if the Alabama Supreme Court grants Pfizer’s Petition for a Writ of Certiorari. The case is about Alabama’s addback statute and disallowance of corporate income tax deductions for interest and royalty payments to foreign affiliates.

COST - Council on State Taxation

COST Studies, Articles & Reports

2026 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2026.

COST - Council on State Taxation

COST Comments & Testimony

Letter to Request Removal of Provisions Unrelated to Finnigan in Bill 26-708

COST sent a letter to members of the DC Council requesting requesting the removal of provisions in Bill 26-708 that are not necessary for the transition to the Finnigan corporate tax apportionment method