Resources

Click a state on the map to visit the state's resource page. For Puerto Rico, click here.

You can also take a look at our general resources:

• Our Advocacy Packet explains our key point: that states blindly conforming to the IRC is not the right answer, and for businesses, conformity without modification is a significant tax increase.  It also provides guidance for states in each major issue area.

• Guidelines for Rolling Conformity States: lawmakers in states which automatically conform to the most recent version of the Internal Revenue Code must take special attention. Rolling conformity creates an accidental tax policy change—a large business tax increase—with no legislative input, and may negatively impact investment and job creation.

• Our FAQ answers frequently asked questions about the TCJA's state impact and why states should avoid conforming to certain provisions of the IRC.