Corporate tax reform is stalled on Capitol Hill these days, but in the states, it’s full steam ahead.  In recent weeks, the governors of Iowa, Massachusetts, Michigan, New York, North Carolina, and Pennsylvania have all proposed that their state adopt a key reform outlawing a variety of abusive income-tax-avoidance strategies practiced by corporations such as Wal-Mart.  On April 1 New York became the 20th state to adopt this reform, known as “combined reporting.