I cannot understand any person with any degree of common sense stating there should not be a deduction for federal taxes paid.  There should be a 100% deduction in my mind.  Why should a state be able to tax me on dollars that I never received?  As an example, let me say that I made $50,000 and paid $5,000 in federal income tax.  That is $5,000 I never received yet you want me to pay taxes on that amount?  What degree of insanity says we should not only pay taxes, but pay taxes on other taxes?