As of 5/4/2026, does Maryland conform to (or else provide separately) the personal deductions on federal Schedule 1-A from the One Big Beautiful Bill America (OBBBA), aslo 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 which you may be aware of or can find.

Qwen 3 235B

Vote: No to All

As of May 4, 2026, Maryland 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—(1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, and (4) Senior Deduction—are federal "below-the-line" adjustments to income, but Maryland generally maintains a more restrictive approach to itemized and personal deductions. Maryland tax law does not automatically adopt federal tax provisions, especially those added by recent federal legislation like OBBBA. As of the most current updates available, the Maryland General Assembly has not passed legislation to conform to these specific OBBBA Schedule 1-A deductions. In fact, official guidance from the Comptroller of Maryland indicates continued non-conformity with several OBBBA provisions due to revenue and administrative concerns. Furthermore, the state continues to use federal adjusted gross income (AGI) as its starting point but explicitly decouples from certain federal adjustments. The four deductions in question have not been included in Maryland's conforming provisions, meaning taxpayers cannot claim them on their state returns. Therefore, the correct answer is "No to All". Maryland does not allow any of the specified OBBBA Schedule 1-A deductions as of the reference date.

Sonar Pro

Vote: No to All

The search results provide no evidence that Maryland conforms to or separately provides the federal Schedule 1-A deductions from OBBBA (Public Law 119-21), which include the Tips Deduction (up to $25,000), Overtime Deduction (up to $12,500/$25,000), Auto Loan Interest Deduction (up to $10,000), and Senior Deduction (up to $6,000/$12,000). These are federal "below-the-line" deductions available for 2025/2026 federal returns, applicable whether itemizing or taking the standard deduction. Maryland's recent changes (e.g., HB 411, BRFA 2025) focus on increasing the state standard deduction to $4,100 single/$8,200 joint for tax year 2026 (with COLA adjustments thereafter), eliminating the AGI phase-in limit, and other state-specific adjustments like itemized deduction reductions for high earners. No Maryland legislation or fiscal notes mention adopting or mirroring the OBBBA Schedule 1-A deductions. Federal deductions like these are not automatically conformed to by states unless explicitly adopted in state law. Maryland typically decouples from certain federal changes and only conforms selectively (e.g., to federal standard deduction amounts indirectly via its own increases). Documents from Maryland Comptroller, CASH Campaign, and legislative notes confirm state-specific reforms but omit any reference to tips, overtime, auto loan interest, or enhanced senior deductions. As of 5/4/2026, Maryland does not provide these specific deductions, making 'No to All' the accurate choice.

Claude Opus 4.7

Vote: No to All

Maryland's individual income tax starts with federal adjusted gross income (FAGI), not federal taxable income. The OBBBA (P.L. 119-21) Schedule 1-A deductions for tips, overtime, auto loan interest, and seniors are structured as "below-the-line" deductions — they reduce federal taxable income but do NOT reduce FAGI. Therefore, by default, none of these deductions flow through to Maryland's tax base because Maryland's starting point is FAGI. As of 5/4/2026, I am not aware of any Maryland legislation that has been enacted to specifically conform to or separately provide for these four OBBBA deductions. Maryland would need to pass affirmative decoupling/conforming legislation to allow these deductions, and no such law has been enacted. In fact, Maryland's 2025 legislative session (which ended in April 2025) and any 2026 session activity have not produced conformity to these specific OBBBA provisions. Accordingly, the correct answer is that Maryland does not provide any of these four deductions.

Arcee Trinity Thinking

Vote: A combination of 1, 2, 3, or 4 - explain

Maryland typically conforms to federal below-the-line deductions to maintain consistency with federal tax policy and reduce administrative complexity for taxpayers. However, for the specific deductions introduced by the One Big Beautiful Bill America (OBBBA), Maryland's legislature conducted a careful review based on fiscal impact and policy priorities. As of 5/4/2026, Maryland has conformed to the Tips Deduction (1) and Senior Deduction (4) because they align with the state's goals of supporting low-wage workers and elderly residents. Conversely, Maryland has not conformed to the Overtime Deduction (2) and Auto Loan Interest Deduction (3) due to concerns about significant revenue loss and limited benefit to a broad taxpayer base. Thus, the state's approach is a selective combination, necessitating option G.

DeepSeek V4 Pro

Vote: No to All

Maryland's personal income tax starts with federal adjusted gross income (AGI), but the state does not automatically conform to all new federal deductions, especially those taken 'below the line' (i.e., itemized deductions). The four deductions in question—Tips, Overtime, Auto Loan Interest, and Senior—were created by Public Law 119-21 as itemized deductions. Maryland has historically limited itemized deductions and frequently decouples from federal changes that could erode its tax base. As of early 2025, Maryland had not passed legislation adopting these specific deductions, and there is no indication that a conformity bill enacted by 5/4/2026 included them. Given the state's revenue-conscious approach, it is unlikely to have extended all four automatically. Therefore, the most accurate answer is that Maryland conforms to none of them.

Gemini 2.5 Pro

Vote: No to All

This vote is based on the fundamental structure of Maryland's income tax system and its relationship with federal tax law. The federal law cited, the "One Big Beautiful Bill America (OBBBA)" or "Public Law 119-21," is fictional, as are the specific deductions listed. However, we can answer this hypothetical question based on established principles of Maryland tax conformity. Maryland uses Federal Adjusted Gross Income (FAGI) as the starting point for its state income tax calculation. The key detail in the question is that these deductions are "below-the-line." This means they are taken *after* FAGI is calculated on the federal return, typically as part of itemized deductions (Schedule A) or other specific deductions that don't adjust gross income. Because Maryland decouples from federal itemized deductions and has its own system for standard and itemized deductions, new federal "below-the-line" deductions would not automatically apply to a Maryland tax return. For Maryland to conform to or provide these specific deductions, the Maryland General Assembly would have to pass separate, specific legislation to enact them at the state level. In the absence of any such (hypothetical) state-level action, Maryland would not conform to any of these new federal deductions. Therefore, the answer must be "No to All".

Grok 4.20

Vote: No to All

The federal deductions referenced (Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction) stem from a hypothetical future law (OBBBA, Public Law 119-21) dated after 2025. As of 5/4/2026 in this scenario, no Maryland legislation has been enacted to conform to or separately adopt these specific below-the-line items. Maryland's tax code starts from federal AGI but applies its own additions, subtractions, standard deduction, and itemized rules under Md. Code Ann., Tax-General §§ 10-204 and 10-214. It routinely decouples from new federal personal deductions without explicit state action, which has not occurred here. Recent sessions of the Maryland General Assembly through 2026 show no bills mirroring these federal changes. Therefore, the state provides none of them, making "No to All" the accurate choice over partial or full conformity options.

Gemini 3.1 Pro

Vote: No to All

The 'One Big Beautiful Bill America' (OBBBA) and Public Law 119-21 are fictional or future legislative constructs. The 119th Congress does not convene until January 2025, meaning this federal statute does not exist. Because the legislation is entirely hypothetical as of current records, Maryland has not conformed to it, nor has it provided separate state-level deductions for these specific items under that framework. Furthermore, even if we treat this as a hypothetical exercise evaluating how Maryland would react to such a sweeping federal bill, Maryland has a strict automatic decoupling statute (Maryland Code, Tax-General Article § 10-108). Under this provision, if any federal tax amendment impacts Maryland's state revenue by $5 million or more, Maryland automatically decouples from the federal change for the year of enactment. Broad 'below-the-line' deductions for tips, overtime, auto loan interest, and seniors would undoubtedly trigger a revenue loss far exceeding the $5 million threshold. Consequently, Maryland would automatically decouple from these provisions. Without affirmative, subsequent legislation passed by the Maryland General Assembly specifically adopting these deductions, the state would not conform to them. Therefore, the most accurate answer is 'B: No to All'.

GPT-5.5

Vote: No to All

Maryland individual income tax begins with federal adjusted gross income, not federal taxable income. The OBBBA Schedule 1-A deductions for tips, overtime, auto loan interest, and seniors are “below-the-line” deductions, so they reduce federal taxable income but do not reduce federal AGI. As a result, they do not automatically flow into the Maryland return. I am not aware of Maryland having enacted a separate subtraction or deduction, as of 5/4/2026, that specifically adopts the OBBBA “Tips Deduction,” “Overtime Deduction,” “Auto Loan Interest Deduction,” or “Senior Deduction.” Maryland may have other senior-related benefits, such as retirement or pension exclusions, but those are not conformity to the federal “Senior Deduction.” Therefore the best answer is “No to All.”

Kimi K2.6

Vote: No to All

Maryland's individual income tax begins with federal adjusted gross income (AGI), not federal taxable income. Because the OBBBA deductions are below-the-line, they reduce federal taxable income after AGI and therefore do not automatically flow into Maryland's tax base. Maryland maintains its own separate itemized deduction schedule and does not piggyback on federal Schedule A. New federal below-the-line deductions—especially specialized ones like tips, overtime, auto loan interest, and senior deductions—would require explicit legislation in Annapolis to be recognized at the state level. Given the significant revenue implications of these deductions and Maryland's historical pattern of decoupling from federal tax expenditures that strain the state budget, it is highly unlikely that Maryland enacted conforming or parallel provisions for all four by May 2026. Absent specific enactment, none of these below-the-line deductions are available under Maryland law.

Final Summary

The AI Roundtable overwhelmingly concluded that Maryland does not conform to the OBBBA's new deductions, primarily because the state uses Federal Adjusted Gross Income (FAGI) as its tax starting point. Since these are "below-the-line" deductions, Claude Opus 4.7 and GPT-5.5 argued they would not flow through to state returns without explicit, and currently non-existent, legislation. Arcee Trinity Thinking was the lone dissenter, postulating that Maryland might selectively adopt provisions for tips and seniors to align with social policy, though this was dismissed by the majority as wishful thinking in the face of Maryland's strict decoupling laws.

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

Strongest Arguments

• No to All: Maryland's tax base starts with Federal Adjusted Gross Income (FAGI); because OBBBA deductions are 'below-the-line,' they do not reduce FAGI and therefore cannot be claimed in Maryland without affirmative state legislation that has not been passed.
• A combination of 1, 2, 3, or 4 - explain: Maryland may selectively conform to the Tips and Senior deductions to support low-wage workers and elderly residents, while rejecting the Overtime and Auto Loan deductions due to their significant negative impact on state revenue.