Stephen Kranz, Alysse McLoughlin, Diann Smith and Kathleen Quinn wrote this bylined article analyzing how taxpayers and state taxing authorities are responding to the new tax law. The states, especially in the Northeast, are focusing on the law’s foreign earnings deemed repatriation provisions affecting Internal Revenue Code section 965, while taxpayers have created a new multistate coalition to represent their concerns as the states begin to adapt to the new tax code.