By Jessica Manivasager, John Erhart and Kurt Rempe (April 25, 2018, 12:00 PM EDT) -- It was not long ago when Congress passed the Tax Cut and Jobs Act, dramatically rewriting the U.S. tax code and making sweeping changes impacting both businesses and individuals. Now that the dust is beginning to settle, the battle has shifted from Washington, D.C., to state capitols as lawmakers grapple with how to conform their tax systems to the TCJA. While this process is fraught with longstanding partisan divisions over tax policy, it is a generational opportunity for state lawmakers to craft a tax regime that is both pro-growth, focused on reducing rising income inequality and investing in shared public priorities, such as education and infrastructure. Striking the right balance presents a unique challenge to lawmakers because, unlike the federal government, the vast majority of the states, including Minnesota, need to balance their budgets....