Many states that have corporate income taxes "piggyback" onto the Federal corporate income tax calculation. In other words, these states' corporate income tax calculations incorporate many of the Federal calculations and deductions to make both compliance and verification of tax liability easier. However, some state legislatures were concerned that the domestic production activities deduction, if allowed for state tax purposes, would result in significant revenue losses. Determine whether states with corporate income taxes allow or disallow the domestic production activities deduction in the calculation of the state's corporate income tax liability. Be sure to state the sources for your answer.