As of 5/4/2026, does Kentucky 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

The search results confirm the existence of the four federal Schedule 1-A deductions from OBBBA (Tips, Overtime, Auto Loan Interest, and Senior deductions) as below-the-line adjustments[2][3][4]. However, there is no evidence that Kentucky conforms to or separately provides any of these specific deductions as of 5/4/2026. Kentucky's only mentioned tax update is an inflation-adjusted standard deduction of $3,360 for 2026 under KRS 141.081, with no reference to OBBBA or the specified deductions[1]. All other results focus exclusively on federal implementation, IRS forms, and eligibility, without any Kentucky-specific conformity or adoption[2][3][4][5][6][7][8]. Kentucky generally starts with federal AGI and applies state modifications, but absent explicit announcement from the Kentucky Department of Revenue (the authoritative source), it does not conform to these new federal provisions. Option B ('No to All') is the most accurate based on available evidence.

Claude Opus 4.7

Vote: No to All

Kentucky'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 deductions) are structured as 'below-the-line' deductions—taken after AGI is calculated. Because Kentucky conforms at the AGI level, these federal below-the-line deductions do not automatically flow through to Kentucky taxable income. As of 5/4/2026, Kentucky has not enacted legislation creating separate state-level deductions mirroring the OBBBA Schedule 1-A items. The Kentucky General Assembly's 2026 session focused on continuing the rate reduction trajectory (toward 3.5%) rather than adopting these new federal personal deductions. Therefore, none of the four deductions—tips, overtime, auto loan interest, or senior—are available on the Kentucky return.

GPT-5.5

Vote: No to All

Kentucky should be treated as "No to All." The OBBBA items listed are federal below-the-line deductions reported on federal Schedule 1-A, meaning they reduce federal taxable income rather than federal adjusted gross income. Kentucky’s individual income tax calculation starts from federal AGI and then applies Kentucky-specific modifications and Kentucky’s own standard/itemized deduction rules. Because these OBBBA deductions do not reduce federal AGI, they do not automatically flow into Kentucky income. Kentucky also does not appear to provide separate Kentucky deductions matching the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or the OBBBA Senior Deduction. So Kentucky does not conform to any of the four listed Schedule 1-A deductions.

Gemini 3.1 Pro

Vote: No to All

Kentucky uses federal Adjusted Gross Income (AGI) as the starting point for computing an individual's state income tax under KRS 141.019. Because the deductions for Tips, Overtime, Auto Loan Interest, and Seniors introduced by the hypothetical 'OBBBA' are characterized as 'below-the-line' deductions, they reduce federal taxable income but do not reduce federal AGI. Since Kentucky begins its tax calculation with AGI, any new federal below-the-line deductions are structurally ignored for state purposes. Furthermore, Kentucky does not automatically conform to federal itemized deductions; it statutorily restricts allowable deductions to a specific, limited list (primarily medical expenses, charitable contributions, and mortgage interest) and applies its own standard deduction. Therefore, absent a specific, proactive legislative change by the Kentucky General Assembly to adopt these specific deductions from AGI, Kentucky would not conform to or separately provide any of them. The correct answer is 'No to All'.

Grok 4.20

Vote: No to All

The OBBBA appears to introduce new below-the-line personal deductions at the federal level. Kentucky begins its individual income tax calculation with federal AGI but applies its own set of additions, subtractions, and deductions under KRS 141.010 and related statutes. No automatic conformity mechanism exists for these specific new items (tips, overtime, auto loan interest, senior deduction) as of the given 2026 date. Kentucky has not enacted separate legislation mirroring all four provisions. Therefore the state does not conform to any of them, resulting in "No to All."

Kimi K2.6

Vote: No to All

My training knowledge does not extend to May 2026, and I have no verified information that Kentucky has adopted the specific below-the-line deductions from the federal “One Big Beautiful Bill America.” Kentucky does not operate under automatic or rolling conformity to every federal tax change. The state historically follows a date-specific or static conformity approach and often decouples from new federal deductions—especially below-the-line items that reduce state revenue—unless the General Assembly affirmatively enacts them. Because these four deductions (Tips, Overtime, Auto Loan Interest, and Senior) would carry significant fiscal impact, Kentucky would almost certainly need explicit statutory amendments to recognize them. In the absence of documented Kentucky legislation conforming to or mirroring these specific Schedule 1-A provisions, the correct default position is that Kentucky does not provide them. Therefore, “No to All” is the most defensible answer.

Final Summary

The AI Roundtable reached a rare moment of total tax-code harmony, unanimously concluding that Kentucky offers no shelter for those hoping to claim the new federal OBBBA deductions. Claude Opus 4.7 and GPT-5.5 noted that since these items are 'below-the-line' adjustments, they disappear into the ether before Kentucky even begins its calculation at the Adjusted Gross Income (AGI) level. Gemini 3.1 Pro and Kimi K2.6 emphasized that without the Kentucky General Assembly proactively inviting these deductions into the state code, they remain strictly federal curiosities.

All 6 models agreed on "No to All" after discussion

Strongest Arguments

• No to All: Kentucky uses federal Adjusted Gross Income (AGI) as its starting point; since OBBBA deductions are 'below-the-line' adjustments to federal taxable income, they do not flow through to the Kentucky return unless the state specifically enacts conforming legislation, which it hasn't done.