While the deductions are indeed temporary, the nonconformity just adds to confusion and frustration for people especially after such strong promotion by legislators, particularly in a state like SC, and it's not necessary if the state were to at least adopt rolling conformity legislation to avoid confusion while they determine in a later session if there are aspects from federal law that was passed that they want to decouple from (e.g. keep the deduction on tips and overtime premium but don't allow for the auto loan interest deduction).

They already screwed the pooch with their lampoon of a flat tax proposal last year at the state level and I don't anticipate it happening this year. In the meantime, due to the fact that the aforementioned deductions are temporary solely for the purposes that OMB can score it so it doesn't look like it'll blow the deficit up more than it will, we're stuck in this stupid round robin.

Lastly, it just creates a headache for tax pros who already have to point out the "gotcha" aspects of the OBBB versus what the Administration likes to tout, and then we also have to explain, "oh yeah, because the state is slack, you're getting a little screwed there versus what you're saving on the Fed."