As of 5/4/2026, does Maine conform to (or else provide separately) the personal deductions on federal Schedule 1-A from the One Big Beautiful Bill America (OBBBA), also known as Public Law 119-21? 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. Please consider any recent legislation on this matter that you can find or are aware of.

Qwen 3 235B

Vote: No to All

As of May 4, 2026, Maine does not conform to the personal deductions introduced under federal Schedule 1-A of the One Big Beautiful Bill America (OBBBA), Public Law 119-21. These deductions—including the (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, and (4) Senior Deduction—are federal "below-the-line" adjustments to income, but Maine generally does not automatically adopt new federal deductions without explicit legislative action. There is no evidence of recent Maine legislation enacting conformity to these specific OBBBA provisions as of the given date. Maine’s tax code typically conforms to federal rules only through specific adoption, and temporary or recently enacted federal changes—especially those from major reforms like the OBBBA—require affirmative action by the Maine Legislature to be incorporated into state taxable income calculations. As of the latest updates available, Maine has not passed any laws adopting the new deductions on Schedule 1-A. Therefore, Maine taxpayers cannot claim the (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, or (4) Senior Deduction on their state returns. The correct answer is "No to All", as none of these deductions are available under current Maine law.

Sonar Pro

Vote: Yes to a combination or 1, 2, 3, or 4 - explain

Option G is correct because Maine conforms to the federal Schedule 1-A deductions from OBBBA, including all four specified: (1) Tips Deduction (up to $25,000 for qualified tips), (2) Overtime Deduction (for certified overtime), (3) Auto Loan Interest Deduction (qualified car loan interest), and (4) Senior Deduction (enhanced up to $6,000 single/$12,000 joint for 65+).[5][7] Source [5] explicitly states these OBBBA Schedule 1-A deductions reduce taxable income for Maine contractors 'for both federal and Maine state tax purposes,' confirming state conformity as of 2026. It lists all four deductions as available 'in addition to standard deductions.'[5] Maine tax guidance in [1][3] details standard deductions, personal exemptions, and age/blindness additions ($1,650–$4,100), but does not negate Schedule 1-A conformity; these are separate from the new federal below-the-line deductions.[1][3] No sources indicate non-conformity or separate provisions; [5] directly affirms Maine adoption, making 'Yes to a combination of 1, 2, 3, or 4' (all four) the precise fit over partial or all/no options.

Claude Opus 4.7

Vote: No to All

Maine's individual income tax starts from federal AGI, not federal taxable income. The OBBBA personal deductions on the new Schedule 1-A (Tips, Overtime, Auto Loan Interest, and the enhanced Senior Deduction) are structured as below-the-line deductions that reduce federal taxable income but do NOT reduce federal AGI. Because Maine conforms only to FAGI as its starting point, these federal below-the-line deductions automatically do not flow through to Maine taxable income. As of 5/4/2026, Maine has not enacted decoupling legislation creating separate state-level versions of these deductions, nor has it enacted conformity legislation specifically adopting them. Maine's most recent conformity update did not incorporate or mirror the OBBBA Schedule 1-A deductions. Therefore Maine effectively does not provide any of the four deductions at the state level.

Mistral Large 3

Vote: Yes to a combination or 1, 2, 3, or 4 - explain

As of May 4, 2026, Maine's conformity to the federal personal deductions on Schedule 1-A from the One Big Beautiful Bill America (OBBBA) is nuanced and requires a detailed examination of state legislation. Here’s the breakdown: 1. **Tips Deduction (1)**: Maine has historically aligned with federal provisions for certain below-the-line deductions, but the Tips Deduction under OBBBA is relatively new. There is no explicit evidence in recent Maine tax legislation (e.g., LD 231 or subsequent bills) that Maine has adopted this specific deduction. However, Maine often conforms to federal changes with a lag or selectively, so this cannot be ruled out entirely without recent legislative text. 2. **Overtime Deduction (2)**: Maine has shown a pattern of adopting federal overtime-related tax provisions, particularly those benefiting workers. For example, Maine’s conformity to the federal overtime pay rules under the Fair Labor Standards Act (FLSA) has been consistent. While the Overtime Deduction under OBBBA is distinct, Maine’s progressive labor policies suggest a likelihood of adoption, though no direct confirmation exists in recent bills. 3. **Auto Loan Interest Deduction (3)**: This deduction is less commonly adopted by states due to its specificity and potential revenue impact. Maine has not historically mirrored federal auto loan interest deductions, and there is no indication in recent legislation (e.g., the biennial budget or tax conformity bills) that this has changed. Thus, it is unlikely Maine conforms to this provision. 4. **Senior Deduction (4)**: Maine has a strong track record of providing tax relief to seniors, such as the existing Property Tax Fairness Credit and Circuit Breaker programs. The Senior Deduction under OBBBA aligns with this policy direction. While not explicitly mentioned in recent legislation, Maine’s general conformity practices and focus on senior tax relief make this the most likely deduction to have been adopted. Given the lack of explicit legislative text confirming full conformity to all four deductions, and considering Maine’s selective approach to federal tax conformity, the most accurate answer is that Maine likely conforms to a **subset** of these deductions. Specifically, the **Overtime Deduction (2)** and **Senior Deduction (4)** are the most probable candidates, while the **Tips Deduction (1)** and **Auto Loan Interest Deduction (3)** are less likely. Without definitive legislative confirmation, however, this remains an informed assessment rather than a certainty.

Arcee Trinity Thinking

Vote: No to All

Maine's individual income tax conformity to the Internal Revenue Code is based on the code as of January 1, 2018, with specific modifications. Public Law 119-21, which includes the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction, is likely enacted after 2018. Maine does not automatically adopt post-2018 federal tax law changes; it requires specific legislative action to conform. As of 5/4/2026, without evidence of Maine enacting legislation to adopt these specific deductions, Maine does not conform to them. Therefore, the answer is No to All.

Grok 4.20

Vote: No to All

As of 5/4/2026, Maine's income tax generally conforms to the federal IRC as of a rolling date but requires specific legislative updates for new below-the-line deductions. I am not aware of any Maine legislation conforming to or separately providing the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction from Public Law 119-21 (OBBBA). These appear to be novel federal provisions, and states like Maine typically address such changes through targeted bills that have not been identified here. Absent explicit action, Maine does not adopt them automatically on Schedule 1-A equivalents. Therefore the answer is "No to All".

Gemini 3.1 Pro

Vote: No to All

The key to answering this question lies in understanding how Maine calculates its state income tax and the specific nature of the deductions mentioned. The prompt explicitly notes that the deductions from the hypothetical One Big Beautiful Bill America (OBBBA) are "below-the-line" deductions. For individual income tax, Maine uses Federal Adjusted Gross Income (AGI) as the starting point to determine Maine taxable income. Because "below-the-line" deductions are subtracted after AGI is calculated (similar to standard or itemized deductions), they do not reduce Federal AGI. Consequently, any new federal below-the-line deductions would not automatically flow through to a taxpayer's Maine income tax return. Maine would have to pass explicit state legislation to create separate, corresponding state-level deductions. Since OBBBA is a hypothetical future bill and Maine currently has no legislation providing for these specific separate state deductions (Tips, Overtime, Auto Loan Interest, or Senior Deductions), Maine does not conform to them nor provide them separately. Therefore, the correct answer is No to All.

Sonar Reasoning Pro

Vote: Yes to All

Search result [3] explicitly states that 'Maine contractors can claim these deductions in addition to standard or itemized deductions' and further specifies that 'The total deductions then flow to Form 1040, reducing taxable income for both federal and Maine state tax purposes.' This language indicates Maine's conformity to all four Schedule 1-A deductions: (1) Tips Deduction, (2) Overtime Deduction, (3) Qualified Car Loan Interest Deduction, and (4) Enhanced Senior Deduction. The source specifically lists all four deductions as available to Maine taxpayers through 2026 tax filings and confirms they reduce Maine state taxable income, not just federal taxable income. This goes beyond mere federal recognition and indicates actual Maine state conformity to these below-the-line deductions. Additional support comes from search result [5], which discusses Maine seniors benefiting from the senior deduction under OBBBA, further confirming Maine state recognition of at least one of the four deductions. The use of Maine-specific language ('Maine contractors,' 'Maine state tax purposes') in the primary source indicates these provisions apply specifically within Maine's tax system.

DeepSeek V4 Pro

Vote: No to All

Maine’s income tax historically starts with federal adjusted gross income (AGI), not federal taxable income. These new OBBBA deductions are below-the-line (i.e., taken after AGI), so they never appear in the state’s computation base. Maine maintains its own standard or itemized deductions and personal exemptions, independent of federal Schedule 1‑A. Automatic conformity does not apply to below-the-line changes because Maine’s tax calculation departs from the federal return after AGI. Absent a specific state statute adopting these deductions, none of the four are allowed for Maine purposes. No recent Maine legislation has been enacted to mirror these federal provisions.

GPT-5.5

Vote: No to All

Maine does not appear to conform to the federal Schedule 1-A deductions from OBBBA for purposes of its individual income tax, nor does it appear to provide separate Maine-only equivalents for them as of 5/4/2026. The key point is that these are “below-the-line” federal deductions. Maine generally starts its individual income tax calculation with federal adjusted gross income, not federal taxable income. Because the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction do not reduce federal AGI, they are not automatically incorporated into Maine taxable income. Maine’s conformity to federal law and its rules for Maine standard/itemized deductions do not, by themselves, pick up these separate federal Schedule 1-A deductions. I am also not aware of recent Maine legislation separately adopting any of these four OBBBA deductions for Maine purposes. Therefore the best answer is “No to All.”

GLM 5.1

Vote: No to All

Maine is a "static" conformity state that generally conforms to the Internal Revenue Code as of a specific date (currently December 31, 2022, per Maine law), and must affirmatively update its conformity date or enact separate legislation to adopt new federal tax provisions. The OBBBA (Public Law 119-21) introduced novel "below-the-line" deductions — the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction — on new Schedule 1-A. These represent significant departures from prior federal law. Maine has not, as of 5/4/2026, enacted legislation conforming to these specific OBBBA deductions or updating its IRC conformity date to capture them. Below-the-line deductions are particularly consequential for state revenue, and states like Maine have historically been cautious about adopting new federal deductions that narrow the tax base without corresponding state-level policy deliberation. Without affirmative Maine legislation adopting these provisions — either through conformity date update or separate state-level deductions mirroring the federal ones — Maine does not conform to any of the four OBBBA Schedule 1-A deductions. Taxpayers filing Maine returns would not be permitted to claim these deductions on their Maine return.

Kimi K2.6

Vote: No to All

Maine’s individual income tax begins with federal adjusted gross income (AGI), not federal taxable income. Because the OBBBA provisions in question are below-the-line deductions, they reduce federal taxable income but do not affect federal AGI. Consequently, they do not automatically flow onto a Maine return. Maine historically decouples from new federal itemized and below-the-line deductions unless the legislature affirmatively enacts parallel provisions. The state typically maintains a fixed-date conformity to the Internal Revenue Code and requires statutory updates to adopt post-conformity-date federal changes. Public Law 119-21 stems from the 119th Congress, convening after my knowledge cutoff. I have no record of Maine enacting legislation specifically adopting a Tips, Overtime, Auto Loan Interest, or Senior deduction tied to this federal act. Absent affirmative legislative action by Maine to conform to or separately provide these four new below-the-line deductions, the structural and statutory default is non-conformity. Therefore, the correct choice is 'No to All'.

Final Summary

The AI Roundtable reached a clear majority concluding that Maine does not conform to the new federal deductions, though a small group of dissenters claimed to find specific evidence of state adoption. The debate centered on the technicalities of tax law: Claude Opus 4.7 and Gemini 3.1 Pro argued that because Maine uses Federal Adjusted Gross Income (AGI) as its starting point, these 'below-the-line' deductions from the 'One Big Beautiful Bill America' (OBBBA) would never automatically apply. Conversely, Sonar Reasoning Pro and Sonar Pro stood firm on the claim that specific guidance for Maine contractors explicitly allowed all four deductions to flow through to state returns.

No agreement after 1 rounds of discussion. Final vote: No to All: 9, Yes to a combination or 1, 2, 3, or 4 - explain: 2, Yes to All: 1

Strongest Arguments

• Yes to All: Specific source material indicates that OBBBA Schedule 1-A deductions reduce taxable income for both federal and Maine state tax purposes, explicitly listing all four as available.
• No to All: Maine's tax code starts with Federal Adjusted Gross Income (AGI); because these are 'below-the-line' deductions, they do not reduce AGI and therefore do not flow to the Maine return without specific, currently non-existent state legislation.
• Yes to a combination or 1, 2, 3, or 4 - explain: Given Maine's history of senior tax relief and progressive labor policies, it is highly probable the state would selectively adopt the Senior and Overtime deductions while ignoring more specific ones like auto loan interest.