Bill Backstrom, a partner in and leader of the firm's Tax Practice Group in the New Orleans office, was quoted in the Tax Notes article “Offset Provision Guidance Could Be Thorny for States Eyeing Tax Cuts.” Bill explains that the guidance regards the offset provision with an integrative approach, rather than considering bill-by-bill. He anticipates that the burden will be on the state revenue estimators to determine if state tax policies will not comply with the offset provision so that states can avoid having to return any federal funds to the US Treasury.