State tax returns use the federal AGI as a starting point, so states would generally have to pass specific state legislation to disallow spreading the income over three years by requiring an add-back of the deferred income and in subsequent years a subtraction for the income already included. It would also create a nightmare with respect to reporting any repayments. I can't imagine such legislation ever getting passed since it would almost certainly mean the end of the careers of any legislators who supported such legislation.
