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 Creating 162(m) Outlier in AB 2222 COST joined a CalTax led coalition filing a letter opposing CA AB 2222. The letter recommends the California legislature maintain pre-2025 162(m) conformity, which currently imposes a $1 million limit on the deductibility of compensation paid to the top five covered executives. The bill proposes post-2025 conformity for 162(m), which expands the limit to the top ten covered executives, making it a
