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The two think tanks framed action taken by other states differently in their descriptions of Section 163(j) legislation around the country. While MTF said “several other states have already taken action to address this issue,” MassBudget wrote that “decoupling from Section 163(j) is not especially common among the states.” But both organizations agreed that eight states â€” Alabama, Connecticut, Georgia, Indiana, Missouri, South Carolina, Tennessee and Wisconsin â€” have decoupled from Section 163(j).
“If Massachusetts decouples, it will be an outlier,” MassBudget said.