The Tax Cuts and Jobs Act of 2017 (Act) introduced numerous significant changes to Section 162(m) of the Internal Revenue Code (IRC). These changes raise many questions about how companies will adapt with respect to disclosure practices and pay structures. One question that has not been raised, but will also have an impact on employers, is what these changes to Section 162(m) will mean for state taxes. To learn more about this issue, please see our recent LawFlash.