Which provision of the TCJA does the State conform to in regards to the treatment of Kiddie Tax?

Select one:

a. All of it, since the TCJA changes have been rolled back.

b. The lack of requirement for minor dependents to report their income on their parent's return

c. The separation of the "kiddie" from tax considerations in regards to the financial status of their siblings through the reporting on the parents' return(s)

d. None of it; The State conforms to the IRC as of January 1st, 2015, before the passage of the TCJA.