The State Taxes After Reform (STAR) Partnership was formed after the enactment of the Tax Cuts and Jobs Act (TCJA) at the end of 2017 in order to help the business community navigate the state legislative, executive, and regulatory reaction to federal tax reform. Because states base their income tax codes on federal law, the TCJA had far-reaching policy and revenue impacts at the state level.

The driving force behind federal business tax reform was the desire to remove disincentives to invest and create jobs in the U.S. for all businesses. The STAR Partnership works with the business community to urge states to conform only to those changes that further this goal—by decoupling from federal base broadening provisions in order to remove barriers to investment and job creation.

The STAR Partnership helps leading businesses with national interests shape state tax reform debates, and since inception we’ve succeeded in influencing the outcome in nearly all states passing TCJA implementation legislation in one or more of our key issue areas. As states continue to deal with the aftermath of federal tax reform, the STAR Partnership similarly continues to partner with the business community and state policymakers to send the message that blindly conforming to all federal changes results in a significant state-level business tax increase, counteracting many of the economic growth goals of tax reform.