Can someone direct me to a site that illustrates which states conform (would allow the catch-up be deductible) with the catch-up contributions on IRAs?

Thanks.

The American Benefits Council has some older material on Issues/Retirement/States. Among others:

www.abcstaff.org/documents/state_update022703.pdf
www.ncsl.org/statefed/TaxConformity_report.htm Includes IRAs; June 2002
www.abcstaff.org/issues/retirement/seyfarthchart.pdf December 2001