IR not working on Attiny85
If you are trying to toggle the LED when a signal comes in, then there is a glitch in the code and I have no idea how the UNO worked for you as I tried and it only spat out Serial, but didn't do anything with the LED.

Try changing this line of code:

state != state;

to 

state = !state

you are not actually toggling the LED state with the other line, but instead doing a logical not equal to which won't do what you want.