Deductions & credits

what are you asking? the state taxes are eligible to be deducted on Line 9b... did you read the instructions? maybe I don't understand your point. 

 

Line 9b—State, Local, and Foreign Income Tax Include state, local, and foreign income taxes you paid for the tax
year that are attributable to net investment income.

 

https://www.irs.gov/pub/irs-pdf/i8960.pdf