Alan D. Viard (American Enterprise Institute), Rethinking the State and Local Business Tax Deduction, 173 Tax Notes Fed. 1261 (Nov. 29, 2021):

In this article, Viard examines the federal tax deduction for state and local business taxes, and he analyzes reform options that can narrow or eliminate the preferential treatment for some business taxes.

Conclusion
The deduction for state and local business taxes has received much less scrutiny than the deduction for state and local nonbusiness taxes. State and local business taxes often receive preferential federal tax treatment relative to other state and local taxes. Although reform may be difficult, there is a strong case for narrowing or eliminating the disparate federal tax treatment.