Latest COST Conscious ISSUE 25-13; July 3, 2025 Time to Digitize? – The Interstate Commerce Simplification Act of 2025 (H.R. 427) was introduced in the U.S. House of Representatives on January 15, 2025, and its language could potentially be included in the “Big Beautiful Bill.” The language seeks to modernize Public Law 86-272 by expanding the definition of “solicitation of orders” to include certain digital and online business activities, pote
Latest Legislative Alert ISSUE 25-28; July 2, 2025 COST Joins Coalition Letter Opposing Digital Ad Tax Proposal in Michigan; Maine Adopts Sourcing Rule Amendments
Latest Practitioner Connection ISSUE 25-13; June 27, 2025 Update on State Research Credit Developments – Several states recently have taken steps to advance utilization of the research and development (R&D) credit at the state level. These tax law changes may have a significant impact on certain taxpayers and industries looking to claim the R&D credit in these states. Taxpayers should review the impact of these R&D credit developments on their operation
