The Tax Cuts and Jobs Act (TCJA) will give most taxpayers a tax cut in 2018, but taxpayers will see different effects depending on where they live. Residents of some states will get larger average tax cuts than others based on the economic, fiscal, and demographic features of their state. In addition, because state income tax systems often link to federal rules, some states might change their tax laws because of the TCJA. Visit our new feature page to find more research and model estimates (plus some IRS statistics) to help you understand what the TCJA means for states.