Per the State guidelines and form instructions, Intuit is incorrect.  Line 27 has nothing to do with any other line item on the Federal or State returns.  It is based on Box 1 Wages and self-employment income.  I looked back on 2020 and it also was calculating incorrectly.

The problem creates a refund on School District for the taxpayer that will eventually have to be paid back.  This is not the first time Intuit has had SD100 wrong.