Why does the amount of student loan interest deducted in the Federal section not match the amount in the State section?

[MaryK4]

The states may have different deductible amounts than the federal or other restrictions or calculations.  Which state tax return is it?

[andygrose]

We are in Virginia. The amount is will not make a big difference, but I'm just wondering why there is a difference between Federal and State. For reference, the actual amount of student loan paid is about $260, and when we are doing state it says something like "In your Federal return, you claimed $208."

[MaryK4]

If your income was in the "phase out" it would have been reduced.  See  Effect of the Amount of Your Income on the Amount of Your Deduction