John Fletcher, a partner on the state and local tax team in the Jackson office, presented during the Council on State Taxation (COST) 2026 SALT Basics School on May 18, 2026, in Atlanta, Georgia. John presented the "State and Local Practice Overview" session, which introduced the major types of state and local taxes, including income/franchise, sales/use, property, and employment taxes, as well as credits, incentives, and unclaimed property. He also spoke during the "Foundational Concepts for SALT" session, where he provided a basic understanding of the concepts found in the most important SALT cases and a brief overview of the federal tax provisions that impact SALT. Additionally, John participated in the "Federal Concepts That Impact SALT" session, where he explored key federal tax laws and judicial developments that shape state and local tax obligations for businesses through practical insights into how federal legislation, regulations, and court decisions influence state conformity, nexus standards, and multistate compliance.