New York was the first state to decouple from CARES

The list below contains the states who have decoupled from either the CARES act or the IRC statement issued in conjunction.

State	Colorado
Position on Conformity	Bill to decouple passed the House

State	Conneticut
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	Georgia
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	Iowa
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	Minnesota
Position on Conformity	Bill to decouple from CARES act in the House

State	Mississippi
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	Missouri
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	New York
Position on Conformity	NY passed and signed "Budget" decoupling from CARES

State	South Carolina
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	Texas
Position on Conformity	Decouples from the limitation under IRC 163 (j)

State	Position on Conformity
Colorado	Bill to decouple passed the House
Conneticut	Decouples from the limitation under IRC 163 (j)
Georgia	Decouples from the limitation under IRC 163 (j)
Iowa	Decouples from the limitation under IRC 163 (j)
Minnesota	Bill to decouple from CARES act in the House
Mississippi	Decouples from the limitation under IRC 163 (j)
Missouri	Decouples from the limitation under IRC 163 (j)
New York	NY passed and signed "Budget" decoupling from CARES
South Carolina	Decouples from the limitation under IRC 163 (j)
Texas	Decouples from the limitation under IRC 163 (j)