As of 5/4/2026, does Idaho 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.

Claude Opus 4.7

Vote: No to All

Idaho's individual income tax starts with federal taxable income (not AGI), but Idaho has historically required addbacks/adjustments for federal changes it does not conform to, and Idaho's conformity statute fixes the IRC date as of a specific point. The OBBBA's Schedule 1-A deductions (tips, overtime, auto loan interest, and senior bonus deduction) are new federal below-the-line deductions enacted in mid-2025. As of 5/4/2026, Idaho has not enacted legislation specifically conforming to or separately providing these four OBBBA personal deductions—Idaho's 2026 conformity update did not adopt these provisions, and Idaho requires an addback so they do not flow through to Idaho taxable income. Therefore the answer is 'No to All.'

Gemini 3.1 Pro

Vote: No to All

The core issue here is structural tax conformity. For individual income tax, Idaho uses Federal Adjusted Gross Income (AGI) as its starting point to calculate state taxable income, not Federal Taxable Income. The prompt explicitly notes that the deductions under the hypothetical 'One Big Beautiful Bill America' (OBBBA) are 'below-the-line' deductions. Below-the-line deductions are applied *after* calculating AGI to arrive at federal taxable income. Because Idaho starts with AGI, any new federal below-the-line deductions are automatically excluded from the state tax calculation. Idaho would not conform to them structurally, nor would they be provided separately unless the Idaho legislature proactively passed new legislation to create corresponding state-level subtractions. Therefore, without explicit state action, Idaho conforms to none of them.

Grok 4.20

Vote: No to All

The OBBBA introduces new below-the-line deductions on federal Schedule 1-A, including no tax on tips, overtime pay, auto loan interest, and an enhanced senior deduction. These are not standard provisions in pre-2026 federal tax law and represent targeted changes. Idaho generally conforms to the IRC as of a specific snapshot date and starts its individual income tax calculations from federal taxable income. However, the state has historically decoupled from certain federal "below-the-line" adjustments and special interest deductions to protect its own tax base. No legislation or revenue department guidance as of 5/4/2026 adopts or separately provides these four OBBBA deductions. Absent explicit conformity language or state-specific statutes mirroring all four items, Idaho taxpayers cannot claim them on their state return. This leads to "No to All" rather than a partial match under option G.

GPT-5.5

Vote: Yes to All

I vote for A: "Yes to All". As of 5/4/2026, Idaho conforms to the Internal Revenue Code in effect after OBBBA’s enactment and uses federal taxable income concepts in computing Idaho taxable income, subject to Idaho-specific additions and subtractions. These Schedule 1-A items are below-the-line deductions, but they still reduce federal taxable income rather than merely federal adjusted gross income. I do not see an Idaho-specific addback or decoupling provision for the OBBBA Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Because Idaho has not separately disallowed them, they should flow through by conformity. So Idaho conforms to all four: (1), (2), (3), and (4).

Final Summary

The AI Roundtable delved into the hypothetical future of state tax law, specifically whether Idaho would embrace the 'One Big Beautiful Bill America' (OBBBA). While GPT-5.5 stood alone in arguing that federal deductions flow through by default, the majority—Claude Opus 4.7, Gemini 3.1 Pro, and Grok 4.20—concluded that Idaho remains a fortress of non-conformity, refusing to adopt the new federal perks without explicit state legislation.

No agreement after 1 rounds of discussion. Final vote: No to All: 3, Yes to All: 1

Strongest Arguments

• Yes to All: Since Idaho uses federal taxable income as its base and has not enacted specific addbacks or decoupling provisions for the OBBBA deductions, these four items flow through to the state return automatically.
• No to All: Idaho structurally decouples from federal 'below-the-line' deductions because the state calculation starts with Adjusted Gross Income (AGI), meaning any deductions applied after that point are ignored unless the state legislature proactively creates a matching subtraction.