COST - Council on State Taxation Amicus Briefs AT&T Mobility, LLC v. Board of Supervisors of Lamar County, Mississippi COST filed an amicus brief requesting the Supreme Court of Mississippi to accept an interlocutory appeal to address both the legality of, and constitutional issues with, a county assessor’s property tax valuation of a telecommunications company’s personal property. The brief pointed out concerns with the assessor not following the State’s valuation process which for industrial personal property is
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 Coalition Letter in Opposition to Decoupling 162(m) in AB 2222 COST joined a coalition led by CalTax filing a letter opposing CA AB 2222. The letter recommends the CCalifornia legislature maintain 162(m) conformity. The bill proposes de-coupling from 162(m), which currently imposes a $1 million limit on the deductibility of compensation paid to covered executives. The letter was submitted to the Committee on Appropriations for the Aug 3 hearing.
