As of 5/4/2026, does Louisiana conform to (or else 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.

Qwen 3 235B

Vote: No to All

As of May 4, 2026, Louisiana does not conform to the personal deductions introduced by the One Big Beautiful Bill America (OBBBA) on federal Schedule 1-A. Louisiana tax law generally does not adopt new federal deductions unless explicitly stated in state legislation. The Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction are all newly created 'below-the-line' deductions under OBBBA and have not been incorporated into Louisiana's tax code. Louisiana maintains a close linkage to federal tax provisions but requires affirmative legislative action to adopt any new federal adjustments to income or deductions. There is no evidence that Louisiana has passed such legislation to conform to these specific OBBBA provisions. Therefore, none of these deductions are available to Louisiana taxpayers as of this date. The correct answer is therefore 'No to All'.

Sonar Pro

Vote: No to All

Louisiana does not conform to the federal Schedule 1-A deductions from the OBBBA, including the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction. Search results [1][2][4][5] detail these federal deductions, but Louisiana's 2025 tax instructions [6][9] only reference standard/itemized deductions from federal Form 1040, with no mention of Schedule 1-A or the specific OBBBA deductions (tips, overtime, auto loan interest, or enhanced senior deduction). Louisiana provides its own standard deduction increases [7] ($12,500 for single/MFS, double for joint/HOH, effective 2025), a flat 3% tax rate [10], and optional federal itemized deductions [9], but nothing indicates adoption or separate provision for the four queried below-the-line deductions. No results show Louisiana conformity as of 5/4/2026; if conformed, official LA DOR documents [6][7][8][9][10] would explicitly list them, as they do for other changes. Thus, the answer is no to all.

Claude Opus 4.7

Vote: No to All

Louisiana's individual income tax starts with federal adjusted gross income (AGI), not federal taxable income. The OBBBA Schedule 1-A deductions (Tips, Overtime, Auto Loan Interest, and Senior) are 'below-the-line' deductions taken after AGI on the federal return — meaning they reduce federal taxable income but not federal AGI. Because Louisiana's starting point is federal AGI, these federal below-the-line deductions do not automatically flow through to the Louisiana return. As of 5/4/2026, Louisiana has not enacted legislation to specifically conform to or separately provide any of these four OBBBA Schedule 1-A deductions for state income tax purposes. Therefore, the correct answer is 'No to All'.

Sonar Reasoning Pro

Vote: No to All

Based on the available search results, there is no evidence that Louisiana conforms to or provides the federal Schedule 1-A deductions from the One Big Beautiful Bill. The only Louisiana-specific information in the search results shows that Louisiana modified its standard deduction for seniors (doubling it to $25,000 for individuals 65 and older), which is a different approach from the federal Schedule 1-A's below-the-line Senior Deduction. The search results contain no information indicating Louisiana conformity to the Tips Deduction, Overtime Deduction, or Auto Loan Interest Deduction. Louisiana's handling of senior taxation appears to diverge from the federal Schedule 1-A structure rather than conform to it.

Mistral Large 3

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

As of May 4, 2026, Louisiana's conformity to the federal Schedule 1-A deductions introduced by the One Big Beautiful Bill America (OBBBA) is not straightforward and requires careful analysis of state tax law updates. Here’s why option "G: Yes to 1, 2, 3, and/or 4 - please explain" is the most accurate choice: First, Louisiana has historically exhibited a pattern of selective conformity to federal tax changes. The state often decouples from certain federal provisions while adopting others, particularly when it comes to below-the-line deductions. This means a blanket "Yes to All" or "No to All" is unlikely without specific legislative action. Second, the OBBBA deductions in question—Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction—are relatively new and may not have been addressed uniformly in Louisiana’s tax code by 2026. For example: - The **Tips Deduction (1)** and **Overtime Deduction (2)** are labor-related and may align with Louisiana’s existing tax policies, but this is not guaranteed without explicit legislative adoption. - The **Auto Loan Interest Deduction (3)** is a consumer-focused benefit that Louisiana might exclude to avoid revenue loss, as it has done with other federal interest deductions in the past. - The **Senior Deduction (4)** could be more likely to receive conformity, given Louisiana’s history of providing tax relief to seniors, but this would depend on legislative priorities. Third, the question specifies that these are "below-the-line" deductions, which Louisiana has often treated differently from above-the-line adjustments. The state’s conformity process typically involves a legislative review, and deductions like these may not be automatically adopted. Without explicit confirmation from Louisiana’s Department of Revenue or recent legislative updates, we cannot assume full or partial conformity. Given these uncertainties, the safest and most precise answer is to acknowledge that Louisiana *may* conform to some, none, or all of these deductions, but this would require further explanation based on the latest state tax statutes or administrative guidance. Option G allows for this nuance, whereas the other options make overly broad assumptions.

MiniMax M2.7

Vote: No to All

Louisiana generally conforms to federal tax law but on a delayed basis with specific conformity dates. The state typically does not automatically adopt every new federal provision, particularly "below-the-line" deductions that would reduce state tax revenue. As of May 2026, Louisiana would likely not have conformed to the new Schedule 1-A deductions introduced by the One Big Beautiful Bill America (OBBBA), which include: (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, and (4) Senior Deduction. Louisiana has historically been selective about adopting federal deductions, especially those that would erode the state's tax base. These specific deductions from OBBBA are relatively new provisions, and states typically take time to study and legislate conformity to such provisions. Given that Louisiana typically maintains its own conformity date (often the prior tax year or a specific reference year) and is cautious about revenue-impacting provisions, the most likely scenario is that Louisiana has not conformed to these four specific Schedule 1-A deductions as of 5/4/2026.

Gemini 2.5 Pro

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

The question is based on a fictional premise. The "One Big Beautiful Bill America (OBBBA)" is not a real piece of federal legislation, and the specific deductions listed do not currently exist in the federal tax code in this form. Furthermore, the question is dated in the future (5/4/2026), making it impossible to state with certainty what Louisiana's tax laws will be at that time. State tax laws are subject to change by their respective legislatures. While Louisiana uses federal adjusted gross income (AGI) as a starting point for its individual income tax, it does not automatically conform to all federal deductions, especially "below-the-line" deductions. State-level conformity with any future federal tax changes would require a specific act by the Louisiana Legislature. Given that the premise is entirely hypothetical and set in the future, none of the definitive "Yes" or "No" options (A-F) can be factually correct. The only appropriate response is one that acknowledges the speculative nature of the query and provides context, which is precisely what option G, "Yes to 1, 2, 3, and/or 4 - please explain", allows for.

Gemma 4 31B

Vote: No to All

The "One Big Beautiful Bill America (OBBBA)" is not a real piece of federal legislation. Because the bill does not exist, Louisiana cannot conform to any of its purported deductions, including the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Therefore, the only logically consistent answer is "No to All".

Gemini 3.1 Pro

Vote: No to All

The starting point for computing Louisiana individual income tax is Federal Adjusted Gross Income (AGI), as defined in La. R.S. 47:293. Because Louisiana begins its state tax calculations with Federal AGI, any federal "below-the-line" deductions (deductions taken after AGI to arrive at federal taxable income, such as the standard deduction or itemized deductions) do not automatically flow through to the Louisiana state return. Furthermore, Louisiana does not conform to federal below-the-line deductions. The state repealed its deduction for excess federal itemized deductions effective for tax years beginning on or after January 1, 2022, and strictly utilizes its own state-specific personal exemptions and standard deductions. Therefore, Louisiana would not conform to any of the newly introduced federal below-the-line deductions listed in the OBBBA, making "No to All" the correct answer.

Grok 4.20

Vote: No to All

As of 5/4/2026, Louisiana computes its state income tax starting from federal AGI but applies its own additions, subtractions, and deductions under La. Rev. Stat. Ann. § 47:293. The state has not updated its conformity statutes to include the new below-the-line deductions introduced in the OBBBA. Specifically, Louisiana does not provide for the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction either by direct conformity or through a separate state-level provision. Taxpayers must add these amounts back when computing Louisiana taxable income. This leads directly to "No to All" rather than any partial yes option such as "Yes to (1)" or "Yes to 1, 2, 3, and/or 4 - please explain".

DeepSeek V4 Pro

Vote: No to All

Louisiana’s individual income tax calculation starts with federal adjusted gross income (FAGI), not federal taxable income. The deductions on federal Schedule 1‑A (tips, overtime, auto loan interest, senior) are “below‑the‑line” deductions — they are subtracted from AGI to reach taxable income, not from gross income to reach AGI. Because Louisiana uses FAGI as its starting point, it automatically incorporates only above‑the‑line adjustments (Schedule 1); below‑the‑line deductions are excluded unless the state explicitly adopts them by statute. As of the 2026 filing season, Louisiana has not enacted any legislation creating separate, state‑level versions of these four OBBBA deductions. Nor has it updated its IRC conformity provision (currently fixed at a date predating the OBBBA) to automatically import new federal Schedule 1‑A items. Absent such conformity or stand‑alone provisions, none of the deductions is available for Louisiana income tax purposes.

GLM 5.1

Vote: No to All

Louisiana is a rolling conformity state that uses federal Adjusted Gross Income (AGI) as its starting point for state income tax calculations. However, the question specifically notes that the OBBBA deductions in question (Tips, Overtime, Auto Loan Interest, and Senior Deduction) are "below-the-line" deductions. Below-the-line deductions occur after AGI is calculated and are part of itemized deductions or separate deduction schedules. States that begin with federal AGI do not automatically conform to federal below-the-line deductions—they only conform to provisions that affect AGI itself. For Louisiana to adopt any of these below-the-line deductions, the state legislature would need to specifically enact legislation conforming to or creating parallel deductions. Without specific Louisiana legislation adopting these OBBBA Schedule 1-A provisions, the state does not conform to them. As of 5/4/2026, there is no indication that Louisiana has enacted legislation to conform to or separately provide these novel federal below-the-line deductions. Therefore, Louisiana does not conform to any of the four specified deductions.

Kimi K2.6

Vote: No to All

Louisiana’s individual income tax uses federal adjusted gross income (FAGI) as its starting point, not federal taxable income. Because the OBBBA deductions on Schedule 1-A are explicitly described as "below-the-line," they reduce federal taxable income but do not affect FAGI. A state that conforms to FAGI therefore does not automatically pick up any below-the-line federal deduction, no matter what the federal label or schedule. These items would only be available in Louisiana if the legislature enacted a separate state-specific deduction for each one. There is no indication Louisiana has separately provided any of these four deductions. Consequently, Louisiana does not conform to, nor separately provide, the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction from the OBBBA.

GPT-5.5

Vote: No to All

Louisiana should be treated as "No to All" because its individual income tax does not automatically pick up federal below-the-line deductions that are taken on federal Schedule 1-A. Louisiana generally starts from federal adjusted gross income, and these OBBBA deductions are specifically below AGI, so they do not flow into the Louisiana starting point. They also are not ordinary federal Schedule A itemized deductions. Therefore, Louisiana’s use of its own deduction structure or any limited reference to federal itemized deductions would not incorporate the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Louisiana may have separate age-related or retirement-income preferences, but those are not the same as conforming to or separately providing the OBBBA Schedule 1-A Senior Deduction. Thus the best answer is "No to All".

Arcee Trinity Thinking

Vote: Yes to (4)

Louisiana does not automatically adopt federal below-the-line deductions. The state starts with federal AGI but then makes adjustments that add back many federal items, effectively decoupling from them. As of 2026, Louisiana has not enacted legislation to adopt the OBBBA's Tips, Overtime, or Auto Loan Interest deductions. However, Louisiana provides a separate senior deduction by increasing the standard deduction for taxpayers aged 65 and older or blind. Therefore, Louisiana only provides the senior deduction (4) among the listed options.

Final Summary

The AI Roundtable largely coalesced around a technical refusal of the hypothetical federal deductions, with 12 models concluding that Louisiana's tax structure naturally excludes them. Led by Claude Opus 4.7 and DeepSeek V4 Pro, the majority argued that because the 'One Big Beautiful Bill America' (OBBBA) deductions are 'below-the-line,' they do not impact the federal Adjusted Gross Income (AGI) that serves as Louisiana's starting point. A few models, like Gemini 2.5 Pro, took a meta-approach by highlighting the fictional nature of the bill itself, while Arcee Trinity Thinking stood alone in picking Option F, noting that Louisiana already provides its own version of a senior-specific deduction through an increased standard deduction.

No agreement after 1 rounds of discussion. Final vote: No to All: 12, Yes to 1, 2, 3, and/or 4 - please explain: 2, Yes to (4): 1

Strongest Arguments

• No to All: Louisiana's tax calculation starts with federal AGI; since these are 'below-the-line' deductions taken after AGI, they do not automatically flow through to the state return without explicit legislative adoption, which has not occurred.
• Yes to 1, 2, 3, and/or 4 - please explain: The 'One Big Beautiful Bill America' is a fictional premise set in the future, meaning any definitive 'Yes' or 'No' is speculative, though Louisiana's history of selective conformity suggests a nuanced, rather than blanket, outcome.
• Yes to (4): While Louisiana may not conform to the OBBBA specifically, it provides a separate state-level benefit for seniors by doubling the standard deduction for those 65 and older, effectively mirroring the intent of the federal senior deduction.