Many states that have income taxes “piggyback” onto the Federal income tax calculation. In other words, these states’ income tax calculations incorporate many of the Federal calculations and deductions to make both compliance and verification of tax liability easier. However, some state legislatures are concerned that the TCJA of 2017 changes could result in significant revenue losses. Determine how states are reacting to the TCJA of 2017. Be sure to state the sources for your answer.