I doubt if there is a comprehensive list of this since I would imagine most tax preparers are only concerned about the states that they prepare, and they can go on the applicable state websites to find the answer...

I doubt you'll find a list for this, you'd need to research the state your'e working with. Ive heard some states will let you file Married Separate for the state when you file Jointly for IRS. Im in a community property state so Ive never prepared a return using this option.

The curious side of me popped up once again.  Are you currently preparing returns for all 54 states?  If not why would you need to have such a list.  Because of all of the anvils over the years, my memory garage isn't as large as it used to be so I hate to clutter it up with extra stuff I don't need to know.  If Rhode Island was on such a list, I would hate to clutter up the garage with those extra nuts and bolts since I have never prepared a return for that state and I'm guessing I am not going to do so in the near future.  I focus on what I need to know for today and not worry about tomorrow until maybe tomorrow.