At the beginning of 2017, many tax policy prognosticators thought this could be a banner year for tax reform. Thirty-one states[1] were facing budget deficits, a record number of states were under unified Republican control, most states would be crafting their budgets, and federal tax reform was the talk of Washington, D.C. Change seemed to be in the air and many speculated that this could be the year that states really shook up their tax policies.