Jaye Calhoun of Kean Miller discusses key tax issues that states will likely address in 2026, including One Big Beautiful Bill Act provisions and the adoption of artificial intelligence tools. 

For related tax news, read the following in Tax Notes:

• Iowa DOR Issues Withholding Guidance on OBBBA Tax Deductions
• U.S. Chamber Backs Florida Bid to Challenge California Apportionment Rule
• States to Face Budget, Tax Policy Questions in 2026 Conformity Debate

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.