gistfile1.txt

###INPUT (tab-separated text file)

CA  12
CA  11
CA  10
AL  11
AL  19
AK  20
AR  28
AK  11
GA  10
GA  32

###OUTPUT (text file)

update _ca set active = 0 where id in(12,11,10)
update _al set active = 0 where id in(11,19)
update _ak set active = 0 where id in(20,11)
update _ar set active = 0 where id in(28)
update _ga set active = 0 where id in(10,32)

File
  .read(my_file)
  .lines
  .map(&:split)
  .group_by(&:first)
  .map { |g, v| [g, v.map(&:last)] }
  .to_h
  .map { |k, v| "update_#{k.downcase} set active = 0 where id in (#{v.join(',')})" }