An interesting concept of AB 150 is that while reducing Federal liability, it does not have an impact on the state's budget, as state and local income taxes were not, and continue to be, not deductible. At the time of writing this post, seventeen states had enacted similar provisions. Spend some time researching other states that have enacted a similar provision.

What is similar to California and what is different?

Why do you think the state you chose to research decided to enact the provision?