California does, but I'm not aware of any others. Oklahoma, Colorado, North Dakota, Louisiana, and Utah do not.

I have a hard time believing that your client is just going to go out and move to a state where hey would get to deduct 2% misc.  So providing them a list of those states is probably useless.  If you are asking about a particular state why don't you just tell us which state it is?  Or are we to guess?  At least the first letter of state would be a start?

Try these:

https://taxfoundation.org/state-conformity-one-year-after-tcja/

https://taxfoundation.org/state-conformity-federal-tax-reform/

What states are you looking at?