Stephen Kranz, Diann Smith and Mark Nebergall wrote this bylined article on the state tax implications of the Tax Cuts and Jobs Act (TCJA). “Because most state income tax regimes key off of federal taxable income, the base-broadening provisions of the TCJA will have implications for state income taxes, but without the tempering of the federal rate reduction,” the authors wrote, adding that this will directly impact state income tax liabilities.