As of 5/4/2026, does Hawaii conform to (or provide separately) the personal deductions on federal Schedule 1-A from the One Big Beautiful Bill America (OBBBA)? In particular, this includes the (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, and (4) Senior Deduction. Note that these are "below-the-line" deductions.

Sonar Pro

Vote: No to all

Hawaii does not conform to any of the four new federal Schedule 1-A deductions (Tips, Overtime, Auto Loan Interest, Senior) from the OBBBA as of 5/4/2026. Search results [1][2][6][8] detail the federal deductions on Schedule 1-A for 2025-2028 tax years, but no source mentions Hawaii adopting or providing equivalents. Hawaii's tax forms [4] stick to traditional itemized deductions (medical, taxes, interest) without reference to OBBBA provisions. Allowance tables [3] include age 65+ but no special senior deduction matching the federal $6,000/$12,000. Standard deductions are listed [5], but nothing on below-the-line OBBBA items. [7] notes federal overtime withholding changes, but this is federal guidance for Hawaii payroll, not state conformity. No evidence of state-level adoption for tips, overtime, auto loans, or enhanced senior deductions, making 'No to all' the accurate choice over partial or combination options.

Claude Opus 4.7

Vote: No to all

Hawaii uses its own state-defined standard/itemized deductions and does not automatically conform to federal below-the-line deductions. The OBBBA Schedule 1-A deductions (Tips, Overtime, Auto Loan Interest, Senior) were enacted at the federal level in 2025, and as of 5/4/2026 Hawaii has not passed conforming legislation to adopt any of these four new federal personal deductions, nor has it created separate state-level versions. Hawaii's IRC conformity date and recent legislative sessions have not incorporated these provisions, so taxpayers must add them back when computing Hawaii taxable income.

DeepSeek V4 Pro

Vote: No to all

Hawaii conforms to the Internal Revenue Code (IRC) on a rolling basis but typically with a significant lag, adopting federal changes by specific legislative update rather than automatically. As of May 4, 2026, the One Big Beautiful Bill America (OBBBA) is still recent legislation, and Hawaii has not yet enacted conforming legislation to adopt its new below-the-line deductions. The four listed deductions—Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction—are all below-the-line, meaning they are taken after federal adjusted gross income (AGI) is calculated. Hawaii’s tax calculation begins with federal AGI, so adjustments that occur below that line (like itemized deductions or new special deductions) require explicit state adoption. Without a legislative update, Hawaii’s tax code does not recognize these federal Schedule 1-A deductions. Therefore, Hawaii currently allows none of them.

Gemini 3.1 Pro

Vote: No to all

Hawaii is a "static" or "fixed-date" conformity state, meaning it does not automatically adopt changes to the Internal Revenue Code (IRC). Instead, the Hawaii State Legislature must pass an annual conformity bill to adopt the IRC as it existed on a specific date (typically December 31 of the previous year). Because Hawaii does not have "rolling conformity," any new federal legislation—such as the hypothetical "One Big Beautiful Bill America (OBBBA)"—would not automatically apply to Hawaii state tax law. Furthermore, Hawaii routinely decouples from new federal personal deductions that would significantly reduce state tax revenues, requiring explicit state-level legislation to adopt such provisions. Since these specific below-the-line deductions (Tips, Overtime, Auto Loan Interest, and Senior Deductions) do not exist in Hawaii's independently established tax code, and automatic conformity to new federal bills is not permitted under Hawaii law, the state would not conform to them without a specific legislative act. Therefore, the answer is "No to all".

Grok 4.20

Vote: No to all

The One Big Beautiful Bill America (OBBBA) appears to be a hypothetical or future legislative proposal not yet enacted as of current knowledge. Hawaii's tax code generally starts from federal AGI but applies numerous state-specific additions and subtractions under HRS Chapter 235. New below-the-line personal deductions like the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction would require either explicit conformity legislation or an updated IRC conformity date adopted by Hawaii lawmakers. No such updates are in effect for a 2026 bill that has not been passed. Without specific Hawaii legislation mirroring these federal changes by 5/4/2026, the state does not conform to or separately provide these deductions. This leads to no conformity on any of the four items listed.

Kimi K2.6

Vote: No to all

Hawaii's income tax code generally does not automatically conform to new federal tax provisions, especially below-the-line deductions enacted after its fixed conformity date. The state typically requires specific legislative action to adopt federal changes. The Tips, Overtime, Auto Loan Interest, and Senior deductions referenced appear to be new federal items from the OBBBA that would not automatically flow into Hawaii's tax base. Absent clear evidence that the Hawaii legislature affirmatively passed bills to mirror each of these specific Schedule 1-A deductions by May 4, 2026, the safe and legally consistent position is that Hawaii does not conform to them. Therefore, Hawaii provides none of these deductions.

GPT-5.5

Vote: No to all

I vote for B: "No to all". Hawaii’s individual income tax computation starts from federal adjusted gross income and then applies Hawaii-specific additions, subtractions, itemized/standard deductions, and exemptions. The OBBBA Schedule 1-A items are expressly below-the-line federal deductions, so they do not reduce federal AGI and therefore do not automatically flow into Hawaii taxable income. As of 5/4/2026, Hawaii had not enacted separate state deductions matching the federal Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or the OBBBA Senior Deduction. Hawaii’s existing senior/retirement-related provisions are not the same as conforming to or separately providing the federal Schedule 1-A Senior Deduction.

Final Summary

The AI Roundtable achieved total consensus, with all seven models concluding that Hawaii does not conform to the new federal OBBBA deductions as of May 2026. Gemini 3.1 Pro and DeepSeek V4 Pro led the charge by highlighting Hawaii's 'static' or fixed-date conformity status, which prevents federal tax changes from automatically applying at the state level. Claude Opus 4.7 and GPT-5.5 further clarified that because these are 'below-the-line' deductions, they do not impact the federal Adjusted Gross Income that Hawaii uses as its starting point, necessitating explicit state legislation that has not yet materialized.

No agreement after 1 rounds of discussion. Final vote: No to all: 7

Strongest Arguments

• No to all: Hawaii is a 'fixed-date' conformity state, meaning it does not automatically adopt changes to the Internal Revenue Code (IRC). Because these OBBBA items are 'below-the-line' deductions that do not affect the federal Adjusted Gross Income (AGI), they do not flow into Hawaii taxable income without specific, affirmative legislative action by the state, which has not occurred as of 5/4/2026.