As of 5/4/2026, does Illinois 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: Yes to (1), (2), (3), and/or (4)) - explain

Option G is the most accurate because Illinois provides the **Senior Deduction** separately, as evidenced by state-specific guidance on senior tax benefits and Illinois requirements for age 65+ deductions[1][4]. This aligns with the OBBBA's federal Schedule 1-A enhanced senior deduction of $6,000[2][3], but Illinois offers it as an additional state benefit, such as integrated with standard deductions or property tax programs. No evidence in the search results indicates Illinois conforms to or separately provides the **Tips Deduction**, **Overtime Deduction**, or **Auto Loan Interest Deduction** from federal Schedule 1-A[6][7]. Illinois bulletins mention only personal exemption changes ($2,850 for 2025), with no reference to these specific below-the-line deductions[6]. Options A–F are too absolute or narrow; G allows for partial conformance/provision (senior only) with explanation, matching the evidence as of 5/4/2026.

Claude Opus 4.7

Vote: No to All

Illinois starts its individual income tax calculation from federal Adjusted Gross Income (AGI), not federal taxable income. The OBBBA's new personal deductions on Schedule 1-A (Tips, Overtime, Auto Loan Interest, and Senior deductions) are 'below-the-line' deductions — they reduce federal taxable income but do NOT reduce federal AGI. Because Illinois conforms only to federal AGI as the starting point and has not enacted any separate state-level versions of these four OBBBA deductions, none of them flow through to or are separately allowed on the Illinois IL-1040. As of 5/4/2026, Illinois has not passed legislation creating standalone state deductions mirroring any of these OBBBA provisions. Therefore, the answer is No to all four.

GPT-5.5

Vote: No to All

I vote for B: "No to All". Illinois individual income tax generally begins with federal adjusted gross income, not federal taxable income. The OBBBA Schedule 1-A items described here are expressly “below-the-line” personal deductions, so they reduce federal taxable income after AGI and therefore do not automatically flow into the Illinois tax base. Illinois would need to enact a separate subtraction or deduction for the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. As of 5/4/2026, there is no indication that Illinois separately provides these four deductions. Therefore Illinois does not conform to any of them for individual income tax purposes.

Grok 4.20

Vote: No to All

Illinois computes its personal income tax starting from federal adjusted gross income with specific additions and subtractions prescribed by the Illinois Income Tax Act. The new below-the-line deductions created by OBBBA (tips, overtime, auto loan interest, and senior) are not among the state's enumerated subtractions. The state has its own standard exemption amounts and does not adopt federal itemized or below-the-line adjustments on a rolling basis. No legislation as of 5/4/2026 incorporates these particular federal provisions into Illinois taxable income. Therefore none of the four listed deductions are available to Illinois taxpayers either by conformity or by separate state provision.

Gemini 3.1 Pro

Vote: No to All

Illinois uses Federal Adjusted Gross Income (AGI) as the starting point for calculating individual state income tax. Because the deductions proposed in the hypothetical "One Big Beautiful Bill America" (OBBBA) are explicitly structured as "below-the-line" deductions, they are subtracted after AGI has already been computed to arrive at federal taxable income. Since these below-the-line deductions do not reduce Federal AGI, they will not automatically flow through to the Illinois state tax return. Illinois does not conform to federal standard or itemized below-the-line deductions. Furthermore, for Illinois to "provide separately" for these deductions, the state legislature would need to enact specific statutory subtraction modifications. Under current Illinois tax law, there are no separate subtraction modifications specifically for tips, overtime, or auto loan interest. While Illinois does exempt Social Security and offers a basic additional exemption for seniors, it does not have a separate mirroring provision for a broad, below-the-line "Senior Deduction" as proposed in this scenario. Therefore, Illinois does not conform to or provide separately for these below-the-line deductions.

Kimi K2.6

Vote: No to All

Illinois individual income tax uses federal adjusted gross income (AGI) as its starting point, not federal taxable income. Because the OBBBA Schedule 1-A deductions are explicitly below-the-line, they reduce federal taxable income but do not reduce AGI. Therefore, they do not automatically flow into the Illinois tax base. Illinois law does not provide rolling conformity to federal taxable income or to federal itemized/below-the-line deductions. Any new subtraction from Illinois income requires specific state legislation. Illinois has not enacted separate state-level deductions for tips, overtime, auto loan interest, or a general senior deduction equivalent to the OBBBA Schedule 1-A provisions. As a result, none of the four listed deductions are available for Illinois income tax purposes.

DeepSeek V4 Pro

Vote: No to All

Illinois bases its state income tax on federal adjusted gross income (AGI), not federal taxable income. The deductions in question—Tips, Overtime, Auto Loan Interest, and Senior—are below-the-line deductions under the hypothetical OBBBA, meaning they reduce taxable income after AGI. As such, they would not automatically flow through to Illinois’s tax base even if adopted federally. Illinois is not a rolling-conformity state; its Income Tax Act ties to the Internal Revenue Code as of a fixed date (currently January 1, 2022, for tax years ending on or after December 31, 2022). Any federal changes enacted after that date require an affirmative update of the conformity date or a separate Illinois statute. Historically, Illinois has been slow to update its conformity date and frequently decouples from costly federal provisions (e.g., it did not adopt the federal QBI deduction or bonus depreciation) to protect state revenues. Given Illinois’s chronic fiscal challenges and the legislature’s pattern of decoupling, there is little basis to expect that by May 4, 2026, Illinois would have either automatically conformed to a post-2022 federal bill or independently enacted its own equivalent of these four specific deductions. Thus, the most realistic answer is that Illinois conforms to none of them.

Final Summary

The AI Roundtable reached a near-unanimous consensus that Illinois does not conform to the OBBBA's new deductions, primarily because the state’s tax system is anchored to federal Adjusted Gross Income (AGI). Claude Opus 4.7 and DeepSeek V4 Pro led the charge, explaining that since these are "below-the-line" deductions, they are subtracted after AGI and thus never reach the Illinois return. Sonar Pro acted as the lone dissenter, arguing that Illinois's existing senior-specific tax benefits qualify as a separate provision of the Senior Deduction, though the rest of the group dismissed this as a separate state mechanism rather than conformity to the OBBBA.

No agreement after 1 rounds of discussion. Final vote: Yes to (1), (2), (3), and/or (4)) - explain: 1, No to All: 6

Strongest Arguments

• No to All: Illinois uses federal Adjusted Gross Income (AGI) as its starting point; because these OBBBA items are "below-the-line" deductions taken after AGI is calculated, they do not automatically flow into the Illinois tax base without specific state legislation which does not exist as of 2026.
• Yes to (1), (2), (3), and/or (4)) - explain: Illinois provides the Senior Deduction separately via state-specific age 65+ benefits and property tax programs that align with the intent of the OBBBA's federal Schedule 1-A enhanced senior deduction.