What is the dating law in the state of taxes if both are still in high school?

There are none. As far as I know, there are no laws governing dating in the US (and most other countries). Any laws regulating the relationship between two people involve sexual activity. So if you are not having sex (which you shouldn't be while in HS), then there are no legal concerns.

No laws on dating, it is having sex where the laws are

If you don't touch him/her, you'll be in the clear. Not JUST sex either, touching can be used against you as sexual harassment- especially since you're underage. It's best to draw the line at a little kiss. Passionate kissing is just adding fuel to the fire, and can lead to stuff that you'll regret, or get in trouble for. Make some physical boundaries and don't go beyond them until you are a legal adult.

Where is the state of TAXES?? Do you mean TEXAS?