The federal return is being calculated correctly.  The Louisiana return is showing the deferred amount on Louisiana schedule E as a exempt retirement benefit, in essence, reducing taxable income.   The AGI on line one of schedule E is correct, but the exempt benefits should not be there.    Louisiana returns received the benefit of the deferrals in 2020 also.  I believe Louisiana schedule 3, Line 4 should not reflect exempt income for the deferred amounts.  What is the fix?