At least, if you prefer the Arizona Attorney General's opinion to that of the IRS Commissioner (neither of whom have much training in tax law).

I'm not including it on returns I prepare.  There is a court hearing April 7 where both sides can explain their opinions to a federal judge. 

https://www.azag.gov/press-release/attorney-general-mayes-sues-irs-over-taxation-state-issued-tax-re...