Doesn’t matter, this is a nothingburger.

The state returned payments to you, so you didn’t pay state tax. Since you didn’t pay the tax, the tax you didn’t pay is now not deductible elsewhere (for the small percentage of people for whom this matters).

I hope the state government refunds even more tax next year. Good that Baker set the precedent for how this must be done which will make it very difficult for Healy to do it another way.