Each State has its own reference materials. Example:

@Rpiano 

https://www.nj.gov/treasury/taxation/covid19.shtml

"Pensions, IRA, and 401K Distributions

The CARES Act amended IRC section 72

which includes the early withdrawal penalty and when to report distributions.

New Jersey does not follow IRC section 72 and did not adopt the CARES Act amendment. New Jersey has its own methods for reporting distributions. Taxpayers must follow New Jersey's rules when reporting pension income. See GIT-1&2 Retirement Income

for additional information on how to properly report this income."

You should confirm they are not currently making a change to conformity, of course.