Texas has two bills making headway through the legislature to abolish their margins tax, the third largest source of tax revenue for the state. California, which is often on the leading edge of unitary issues, has recently tried to harmonize the various tests for unitariness and other states, such as New York, have recently adopted unitary combined reporting. This panel will provide insight and analysis into the unitary developments in Michigan and across the nation and explore various issues impacting taxpayers.