COST’s Proactive Legislative Initiatives

The current pandemic has highlighted several preexisting state tax administration and compliance issues. As state lawmakers work towards dealing with the impact of the pandemic on their states, they should address these issues to make both state tax administration and compliance clear, efficient and fair. For more information on COST’s proactive legislative initiatives, please contact Aziza Farooki.

Five Tax Administration Issues State Lawmakers Should Address in 2021 (State Tax Notes, January 11, 2021, p.145

Model Legislation for One-Month Extension Beyond Federal Extension for State Corporate Income Tax Returns

Model Legislation for 30-Day Safe Harbor for Nonresident Employees and Their Employers

Model Legislation for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments (MTC Model)

Model Legislation for Utilizing Streamlined Sales and Use Tax Services Act

Model Legislation for Electronic Signatures