Seems like Georgia allows the adjustment to income. This is on their dept of revenue site. 

https://dor.georgia.gov/rules-policies/income-tax/income-tax-federal-tax-changes

Updated July 8, 2020

The Governor signed House Bill 846 into law which includes the annual Internal Revenue Code update. Consequently, for taxable years beginning on or after January 1, 2019, except as discussed below, Georgia has adopted the provisions of all federal tax acts (as they relate to the computation of Federal Adjusted Gross Income or Federal Taxable Income for corporations) that were enacted on or before March 27, 2020.