Peter Faber wrote this bylined article, which compares the tax reform plans proposed by House Republicans and President Trump and outlines the ways in which each may affect state taxation. Given the proposals’ uncertain outcome, Mr. Faber wrote, “I would not recommend that companies start restructuring their operations now in anticipation of what Congress and the president may do over the next year or so, but they should at least be thinking about what they may do if some scenarios come to pass.”