I do not believe we know which state is involved, but here is a California publication https://www.ftb.ca.gov/forms/2019/2019-737-publication.pdf that states:

Line 12 – Health savings account (HSA) deduction If contributions (other than employer contributions) were made to your HSA for 2019, you may be able to take this deduction. Get federal Form 8889, Health Savings Accounts (HSAs), for additional information. 

A “tax-favored account” means an individual account, plan, or arrangement that is exempt from tax under federal law, including an HSA. Where the treatment of an RDP as a spouse would result in a tax-favored account that would not be qualified as a tax-favored account for federal income tax purposes, the RDP will not be treated as a spouse for California tax purposes with respect to that account.