Many states have their income tax calculations “piggyback” the Federal income tax calculation. In other words, these states’ income tax calculations incorporate many of the Federal calculations and deductions to make both compliance and verification of tax liability easier. However, given the significant legislative changes implemented in late 2017, some state legislatures have passed laws modifying some of these rules for state purposes. How are states reacting to the 2017 legislative changes to personal casualty losses, the excess business loss limitation, and the net operating loss changes (no carryback and 80% of taxable income limitation)? Be sure to state the sources for your answer.