State legislatures have been busy formulating responses to changes brought by the TCJA. Many have already passed conformity statutes. Others have issued preliminary reports to clarify for the public how the TCJA impacts their state income taxes, including changes to standard and itemized deductions, personal exemptions and more. Still, other states have enacted laws to decouple from specific changes. For example, the state of Nebraska has reinstated the personal exemption eliminated by the TCJA.