Some slates automatically conform to any Federal tax changes, while others require special legislation to conform. Generally, states do not conform to rate changes because state income tax systems have their own rate structure (generally at rates well below the Federal tax rates). Find out if your state conformed to the deduction for qualified business income. Explain why the state did or did not conform. Do you agree with the state's approach? Relate your comments to your instructor in a one-page paper.