The 2018 state legislative sessions ended with 16 states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. Reducing effective tax rates in response to broader tax bases resulting from federal tax conformity was a common theme. Of the 16 states that substantially reduced taxes in 2018, a full 14 did so as a part of conforming state tax codes to the new federal code following the passage of the federal Tax Cuts and Jobs Act (TCJA). The annual Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index illustrates how certain tax and fiscal policies lead states to prosper and others to fall behind. Fortunately, state legislators are heeding this message. Six states cut taxes unrelated to federal tax conformity, saving taxpayers more than $600 million in tax liability in 2019 alone.