As of 5/4/2026, does Indiana 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

Indiana's individual income tax starts with federal adjusted gross income (AGI), not federal taxable income. The OBBBA's Schedule 1-A deductions (tips, overtime, auto loan interest, and senior deduction) are structured as below-the-line deductions taken after AGI is calculated, meaning they do not reduce federal AGI. Because Indiana's starting point is federal AGI, these deductions do not automatically flow through to Indiana taxable income, and as of 5/4/2026, Indiana has not enacted legislation to separately allow or conform to any of these four OBBBA personal deductions. Therefore, none of the four deductions are available on the Indiana return.

Sonar Pro

Vote: Yes to 1, 2, 3, and/or 4 - please explain

Option G is the most accurate because Indiana provides a **separate senior deduction** that is distinct from the federal OBBBA Schedule 1-A deductions, but does not conform to the other three (Tips, Overtime, Auto Loan Interest). The search results show no evidence of Indiana conforming to or adopting the federal **Tips Deduction**, **Overtime Deduction**, or **Auto Loan Interest Deduction** from OBBBA Schedule 1-A[1][6][8]. Indiana Schedule 1 lists specific deductions like non-Indiana locality earnings and insulation, but nothing matching these federal ones[8]. For the **Senior Deduction**, Indiana offers its own enhanced standard deductions and exemptions for seniors aged 65+, such as $2,050 additional for single filers in 2026, $500 extra exemptions if AGI < $40,000, and civil service pension deductions up to $16,000[2][5]. This is separate from the federal $6,000 OBBBA senior deduction with MAGI phaseouts[1][3][4]. Thus, Indiana 'provides separately' for (4), fitting the query's criteria. Options A-F are too absolute or narrow; G allows specifying 'Yes to (4) only, as a separate state provision.'

Mistral Large 3

Vote: Yes to 1, 2, 3, and/or 4 - please explain

As of May 4, 2026, Indiana's conformity to the federal Schedule 1-A deductions introduced by the One Big Beautiful Bill America (OBBBA) is not straightforward and requires a nuanced analysis. Indiana is a "rolling conformity" state, meaning it generally adopts federal tax law changes automatically, but it has historically decoupled from certain federal provisions, particularly those affecting below-the-line deductions. First, the **Tips Deduction (1)** and **Overtime Deduction (2)** are relatively new additions under OBBBA. Indiana has not explicitly addressed these deductions in recent legislative sessions, and there is no clear guidance from the Indiana Department of Revenue (DOR) confirming their adoption. While rolling conformity suggests they *could* be included, the lack of explicit confirmation introduces uncertainty. Second, the **Auto Loan Interest Deduction (3)** is a more established federal provision, but Indiana has previously decoupled from similar federal interest deductions (e.g., student loan interest). Given this precedent, it is unlikely Indiana conforms to this deduction without explicit legislative action. Third, the **Senior Deduction (4)** is a targeted provision that Indiana may choose to adopt separately, as the state has its own senior-specific tax policies (e.g., the Unified Tax Credit for the Elderly). However, Indiana has not issued guidance confirming whether it conforms to the *federal* Senior Deduction under OBBBA. Given these uncertainties, none of the options "A" through "F" can be confidently selected. Option "G" is the most accurate because it acknowledges that Indiana may conform to *some* of these deductions but not all, and it requires further clarification from the Indiana DOR or state legislation. A detailed explanation would be necessary to specify which deductions, if any, are currently recognized.

GPT-5.5

Vote: No to All

The correct choice is "No to All". Indiana individual income tax starts from federal adjusted gross income, not federal taxable income. The OBBBA Schedule 1-A items described here are expressly “below-the-line” deductions, meaning they reduce federal taxable income but do not reduce federal AGI. Because they do not flow into federal AGI, they do not automatically flow into Indiana adjusted gross income. As of 5/4/2026, Indiana has not separately enacted matching deductions for the OBBBA Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction in the same manner as the federal Schedule 1-A deductions. Indiana may have some separate state-specific deductions or exemptions for older taxpayers or other items, but those are not conformity to these OBBBA Schedule 1-A personal deductions. Therefore the answer is "No to All".

Gemini 3.1 Pro

Vote: No to All

The key to answering this question lies in how Indiana calculates its state individual income tax. Indiana uses Federal Adjusted Gross Income (AGI) as the starting point for determining state tax liability. The prompt explicitly notes that the deductions introduced by the hypothetical 'One Big Beautiful Bill America (OBBBA)' are 'below-the-line' deductions. By definition, below-the-line deductions (such as standard or itemized deductions) are subtracted *after* calculating Federal AGI to arrive at federal taxable income. Because they do not reduce Federal AGI, they are automatically excluded from Indiana's starting point. Furthermore, Indiana does not allow taxpayers to claim federal itemized or below-the-line deductions, nor does it have independent state-level legislation that separately provides deductions for tips, overtime, or auto loan interest. While Indiana does exempt Social Security income (which is an AGI modification), it does not have a separate 'Senior Deduction' mirroring this hypothetical bill's below-the-line framework. Therefore, because these are below-the-line deductions and Indiana has not legislated separate provisions for them, Indiana does not conform to or provide any of these deductions.

Grok 4.20

Vote: No to All

The date in the question is in the future (5/4/2026) and the One Big Beautiful Bill America (OBBBA) does not correspond to any enacted federal tax legislation in my knowledge base. Indiana begins its individual income tax calculation with federal AGI but applies numerous decoupling adjustments under IC 6-3-1-3.5. New below-the-line personal deductions such as the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction would require either explicit conformity language or separate Indiana legislation to be allowable on the state return. No such provisions exist in current Indiana law for these items. Absent evidence of legislative action by the 2026 date, Indiana does not conform to or separately provide these deductions. This supports B: No to All.

Gemini 2.5 Pro

Vote: No to All

The answer must be based on the fundamental principles of Indiana's tax system, as the federal law cited is fictional. Indiana is a "static conformity" state, meaning it conforms to the Internal Revenue Code (IRC) as of a specific date, which must be updated by an act of the Indiana General Assembly. New federal tax laws are not automatically adopted. Critically, the question specifies these are "below-the-line" deductions. Indiana's state income tax calculation for individuals (Form IT-40) begins with the Federal Adjusted Gross Income (AGI). Below-the-line deductions are taken *after* AGI is calculated to arrive at federal taxable income. Therefore, even if Indiana updated its IRC conformity date, these deductions would not automatically flow through to the Indiana return. For Indiana to allow these deductions, the state legislature would have to pass specific, separate legislation to create equivalent deductions at the state level. Given that this would require deliberate and significant legislative action for four separate new deductions, the default and most logical position is that Indiana has not conformed. Without any information suggesting the Indiana General Assembly took such a specific and proactive step, the most accurate answer is "No to All".

GLM 5.1

Vote: No to All

Indiana generally conforms to the Internal Revenue Code for purposes of calculating federal Adjusted Gross Income (AGI), which serves as the starting point for Indiana state income tax. However, the deductions listed — Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction — are explicitly described as "below-the-line" deductions on federal Schedule 1-A. Below-the-line deductions are taken after AGI is calculated, meaning they do not flow through to Indiana via its typical AGI-based conformity. Indiana does not conform to federal itemized or below-the-line deductions; the state has its own standard deduction and exemption system. For Indiana to allow any of these new OBBBA deductions, the state legislature would need to specifically enact conformity legislation or create parallel state-level deductions. As of 5/4/2026, there is no indication that Indiana has enacted such specific conformity or separate provisions for any of these four new federal deductions. Therefore, Indiana does not conform to or separately provide any of the four listed personal deductions from federal Schedule 1-A under the OBBBA.

Kimi K2.6

Vote: No to All

Indiana computes state taxable income using federal adjusted gross income (AGI) as its starting point. Because the OBBBA items are explicitly described as "below-the-line" deductions, they are applied after federal AGI is determined and therefore do not automatically flow into Indiana's tax system. Indiana has historically maintained its own separate menu of below-the-line deductions and does not automatically adopt new federal post-AGI deductions unless the General Assembly specifically enacts conforming or parallel state provisions. Without evidence that Indiana has separately legislated the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction, none of these items are available on an Indiana return. Consequently, the correct answer is "No to All".

Final Summary

The AI Roundtable largely agreed that Indiana remains insulated from the fictional 'One Big Beautiful Bill America' (OBBBA), with a strong 7-2 majority concluding that the state does not conform to these new deductions. The prevailing argument, championed by Claude Opus 4.7 and Gemini 3.1 Pro, centered on the technical reality that Indiana tax calculations start at federal Adjusted Gross Income (AGI), rendering 'below-the-line' deductions invisible to the state without specific legislative intervention. A small group of dissenters, including Sonar Pro, argued that Indiana’s existing state-level senior credits constitute a 'separate provision' for that specific deduction, preventing a clean sweep for the 'No to All' position.

No agreement after 1 rounds of discussion. Final vote: No to All: 7, Yes to 1, 2, 3, and/or 4 - please explain: 2

Strongest Arguments

• No to All: Indiana's tax calculation begins with federal Adjusted Gross Income (AGI); because these OBBBA deductions are explicitly 'below-the-line,' they occur after AGI is calculated and do not flow through to the Indiana return without separate state legislation, which does not exist.
• Yes to 1, 2, 3, and/or 4 - please explain: Indiana provides its own separate senior-specific tax benefits and exemptions (such as the Unified Tax Credit for the Elderly) which, while distinct from the federal OBBBA version, satisfy the criteria of providing for the Senior Deduction separately.