Did you prepare it in the Lacerte program?  Why would Lacerte not treat it correctly?  Lacerte has never not subtracted it on the Illinois return.  Why are they not following the state tax laws if it's truly not deductible?  Luckily I don't have many clients with the D code, none this year so far.  I would like to get a definitive answer as to why Lacerte is subtracting it?  There are thousands of tax returns being prepared in Lacerte in Illinois.  I'm surprised I haven't heard more about this issue.  Seems like a major software error.