You know how unfriendly those Southern states can be.  This could be done with a 4-line postcard, right?  

Deduction allowed with 10% limit _______

Deduction allowed with 7.5% limit_______

Difference____________

Multiply times 5.25% flat tax rate__________

--But the easier they make it, the more they have to pay out, and like other states they are suffering from revenue shortfalls.  

Is it really that difficult to prepare an amended return, using manual overrides?