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 Joint Letter re. Proposed Rules Implementing the Digital Asset Tax Act On October 30, 2026, COST signed onto a joint letter with the Taxpayers’ Federation of Illinois and the Illinois Bankers Association, submitted to the Illinois Department of Revenue in response to its proposed rules implementing the Illinois Digital Asset Tax Act.
