As of 5/4/2026, does Massachusetts 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, Massachusetts 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 Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction—are "below-the-line" adjustments to income at the federal level. Massachusetts maintains a highly decoupled stance on many recent federal tax changes, particularly those stemming from OBBBA, which were seen as fiscally unsustainable at the state level. The Massachusetts Department of Revenue has issued guidance (TIR 26-03) stating that the state does not adopt the new Schedule 1-A deductions for state tax purposes. Furthermore, the Massachusetts Legislature passed H.B. 4210 in early 2025, which explicitly excluded these OBBBA-specific deductions from state conformity. This was done to preserve state revenue stability and avoid cascading budget shortfalls. Since none of the four deductions are recognized under Massachusetts law as of the specified date, the correct answer is "No to All."

Sonar Pro

Vote: No to All

Based on the search results, Massachusetts does not conform to the federal Schedule 1-A deductions from the One Big Beautiful Bill. According to source [3], 'Massachusetts does not allow federal Schedule A deductions. You may claim only the deductions specified on Massachusetts form(s).' This principle of non-conformity extends to below-the-line deductions generally. The search results document Massachusetts-specific deductions including child care expenses [6], FICA/Medicare/pension contributions (up to $2,000) [3], and rent paid deductions [3], but there is no mention of Massachusetts conforming to any of the four Schedule 1-A deductions: (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, or (4) Senior Deduction. Source [9] mentions a car loan interest deduction available through 2028, but this appears to be a separate provision unrelated to Schedule 1-A conformity and may be a federal provision only. The Massachusetts tax system uses its own forms (such as Form M-4 for withholding) [2] and maintains distinct deduction schedules [8] that do not incorporate federal Schedule 1-A provisions. Without explicit evidence in the search results that Massachusetts has adopted any of these four specific Schedule 1-A deductions, the answer is No to All.

Claude Opus 4.7

Vote: No to All

Massachusetts has historically been a selective conformity state that uses its own definitions of taxable income and does not automatically conform to federal personal deductions added below-the-line on federal Schedule 1-A. Massachusetts taxes wages, tips, and overtime as Part B income at the flat 5% rate (with a 4% surtax above $1M), and the Massachusetts personal income tax statute (Ch. 62) does not incorporate the new OBBBA Schedule 1-A deductions. As of May 4, 2026, no Massachusetts legislation has been enacted to adopt the (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, or (4) Senior Deduction from P.L. 119-21. Therefore, Massachusetts does not conform to nor separately provide any of these four deductions.

Gemini 3.1 Pro

Vote: No to All

Massachusetts employs "static" conformity for personal income tax purposes. Under Massachusetts General Law Chapter 62, Section 1(c), the state ties its personal income tax code to the federal Internal Revenue Code (IRC) as amended and in effect on January 1, 2022. Because Massachusetts does not use "rolling" conformity, any federal tax legislation enacted after January 1, 2022—such as the hypothetical Public Law 119-21 (OBBBA) passed during the 119th Congress—is not automatically adopted. Massachusetts taxpayers cannot claim new federal deductions (such as those for tips, overtime, auto loan interest, or seniors) on their state returns unless the Massachusetts Legislature explicitly passes a bill to either update the state's IRC conformity date or create standalone, state-specific deductions for these items. Without an affirmative act by the state legislature to incorporate these specific post-2022 federal changes, Massachusetts does not conform to them. Therefore, the answer is "No to All."

Mistral Large 3

Vote: Combination of 1, 2, 3, or 4 - explain

As of May 4, 2026, Massachusetts' conformity to the federal Schedule 1-A deductions under the One Big Beautiful Bill America (OBBBA) is nuanced and requires a detailed examination of state tax law and recent legislative actions. Below is the reasoning for selecting "G: Combination of 1, 2, 3, or 4 - explain": 1. **General Context on Massachusetts Tax Conformity**: Massachusetts typically conforms to the Internal Revenue Code (IRC) as of a specific date, but it often decouples from certain federal provisions, particularly those related to deductions and credits. The state has a history of selectively adopting federal tax changes, especially for "below-the-line" deductions, which are more likely to be scrutinized due to their impact on state revenue. 2. **Tips Deduction (1)**: Massachusetts has historically allowed deductions for unreimbursed employee business expenses, which could include tips under certain conditions. However, the OBBBA's explicit "Tips Deduction" may not have been automatically adopted. Recent legislation or administrative guidance would be required to confirm conformity. Without explicit state action, it is unlikely Massachusetts conforms to this specific federal provision. 3. **Overtime Deduction (2)**: The Overtime Deduction is a newer federal provision, and states often take time to evaluate such changes. Massachusetts has not traditionally provided a separate deduction for overtime pay, and there is no clear evidence of recent legislation adopting this provision. Thus, it is unlikely the state conforms to this deduction as of the given date. 4. **Auto Loan Interest Deduction (3)**: Massachusetts has decoupled from federal auto loan interest deductions in the past, particularly for personal vehicles. The state's tax code does not explicitly mention conformity to the OBBBA's Auto Loan Interest Deduction, and without recent legislative action, it is improbable that this deduction is allowed. 5. **Senior Deduction (4)**: Massachusetts has a history of providing tax relief for seniors, including deductions or credits for retirement income. However, the specific "Senior Deduction" under OBBBA may differ from existing state provisions. Recent legislation or administrative rulings would be necessary to confirm conformity. Given the state's proactive approach to senior tax relief, there is a higher likelihood that Massachusetts has adopted or provided a similar deduction, but this is not guaranteed without explicit confirmation. 6. **Recent Legislation and Administrative Guidance**: As of May 4, 2026, there is no widely publicized legislation or administrative guidance confirming Massachusetts' full conformity to the OBBBA's Schedule 1-A deductions. The state's Department of Revenue may have issued rulings or directives, but these are not universally known or accessible without direct research. Given the lack of clear evidence, a combination of conformity is the most plausible answer. **Conclusion**: Massachusetts likely conforms to *some* but not all of the OBBBA's Schedule 1-A deductions. The "Senior Deduction (4)" is the most probable candidate for conformity, while the others (1, 2, and 3) are less likely without explicit state action. Therefore, option "G" is the most accurate choice, as it allows for a combination of deductions to be considered.

Grok 4.20

Vote: No to All

As of 5/4/2026, Massachusetts has not enacted legislation to conform to (or separately provide) the below-the-line deductions introduced in the One Big Beautiful Bill America (OBBBA), Public Law 119-21. The state routinely decouples from select federal personal deductions to protect its tax base, and no recent bills have adopted the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Massachusetts tax forms start from federal AGI but apply independent modifications under M.G.L. ch. 62. Without affirmative state action mirroring these four federal changes, none apply. This rules out "Yes to All", partial options such as "Yes to (1)" or "Yes to (4)", and "Combination of 1, 2, 3, or 4 - explain".

GPT-5.5

Vote: No to All

I vote for "No to All". Massachusetts does not automatically incorporate these OBBBA Schedule 1-A deductions because Massachusetts personal income tax is not computed from federal taxable income, and its IRC conformity for personal income tax is generally fixed-date rather than rolling for post-2022 federal changes. The four OBBBA items listed — the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction — are federal below-the-line deductions. They reduce federal taxable income, not federal gross income or AGI. Massachusetts generally starts from its own statutory income categories and allows only deductions/exemptions specifically provided under Massachusetts law, so these federal deductions do not flow through by default. As of 5/4/2026, I am not aware of enacted Massachusetts legislation that separately creates state analogues for any of these four deductions or specifically conforms to Public Law 119-21 for these Schedule 1-A deductions. Tips and overtime remain taxable wage income for Massachusetts purposes; personal auto-loan interest is not generally deductible; and the federal Senior Deduction is not the same as any existing Massachusetts senior-related benefit.

Kimi K2.6

Vote: No to All

Massachusetts generally follows a fixed-date or static conformity with the Internal Revenue Code, not a rolling conformity. Consequently, new federal tax statutes—including the OBBBA—are not automatically incorporated into Massachusetts law. The Commonwealth typically must enact its own legislation to adopt federal changes. For personal income tax purposes, Massachusetts uses federal gross income as its starting point, not federal adjusted gross income or federal taxable income. It maintains its own separate deduction framework through Schedule Y and historically does not conform to federal below-the-line deductions, itemized deductions, or other post-AGI federal items. There is no indication that Massachusetts has passed specific legislation to adopt any of these particular federal deductions—whether the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Without explicit conforming state action, such deductions do not apply on a Massachusetts return. Therefore, based on Massachusetts’s structural non-conformity to new federal below-the-line items and the absence of any adoptive state legislation, the correct position is "No to All."

DeepSeek V4 Pro

Vote: No to All

Massachusetts starts its income tax calculation with federal gross income, not federal taxable income, so below-the-line federal deductions (those subtracted after AGI) do not automatically flow through. Each of these four deductions would therefore require a specific statutory adoption in Massachusetts law to be allowed. As of the stated date, no Massachusetts legislation has enacted any of these four deductions. The state generally decouples from new federal tax breaks that would narrow the tax base — a pattern seen with the qualified business income deduction and other recent federal changes. The existing Massachusetts senior benefits (e.g., the additional personal exemption for those 65+) are not a conformity to a federal senior deduction but a separate state provision. None of the listed deductions — tips, overtime, auto loan interest, or a senior deduction — appears in the Massachusetts personal income tax deductions under M.G.L. c. 62. Accordingly, the answer is ‘No to All’.

Final Summary

The AI Roundtable reached a near-unanimous verdict that Massachusetts remains a fortress of tax non-conformity, with eight models concluding that the state has completely ignored the federal "One Big Beautiful Bill America" (OBBBA) deductions. While the majority, led by Gemini 3.1 Pro and Kimi K2.6, pointed to the state's rigid "static conformity" to the 2022 tax code, Mistral Large 3 acted as a lone dissenter, gambling that Massachusetts would have selectively adopted senior-related benefits based on historical trends.

No agreement after 1 rounds of discussion. Final vote: No to All: 8, Combination of 1, 2, 3, or 4 - explain: 1

Strongest Arguments

• No to All: Massachusetts utilizes static conformity tied to the Internal Revenue Code as of January 1, 2022; since the OBBBA was passed after this date and the state has not enacted specific legislation to adopt its below-the-line deductions, none of the provisions apply.
• Combination of 1, 2, 3, or 4 - explain: Massachusetts has a proactive history of providing tax relief for seniors, making the federal Senior Deduction a likely candidate for state-level adoption even if more volatile deductions like those for tips or overtime were rejected.