OBBBA State Conformity Tracker

Each cell is derived from two structural facts about the state — where its income tax calculation begins, and how it ties itself to the Internal Revenue Code — rather than asserted from secondary coverage. A derivation can be checked against the statute; an assertion can only be trusted or not.

• No income tax — the state takes nothing from wages, so there is no state deduction to conform and no state tax for one to remove.
• Does not conform — the state starts from federal AGI, which these deductions never touch; or it starts from federal taxable income but is frozen to an IRC date before OBBBA was enacted on 4 July 2025.
• Conforms — the state starts from federal taxable income and follows the IRC on a rolling basis, so Schedule 1-A is already subtracted from its starting figure.
• Pending — verify— we could not confirm the state's treatment from a primary source. This is a gap in our research, not a prediction, and these states are excluded from our per-state pages until it closes.

Where a legislature has acted specifically — enacting a state-level tips or overtime exemption, or advancing a conformity date — that overrides the derivation and is noted on the state's row. Last reviewed end to end on July 22, 2026.