As of 5/4/2026, does Minnesota 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, Minnesota 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—namely the "Tips Deduction," "Overtime Deduction," "Auto Loan Interest Deduction," and "Senior Deduction"—are below-the-line adjustments to income under federal law. However, Minnesota does not automatically adopt new federal deductions without explicit legislative action. No Minnesota legislation as of early 2026 has been passed to conform to these specific OBBBA provisions. The Minnesota Department of Revenue has issued guidance indicating that the state will not recognize Schedule 1-A deductions unless added through state statute, and no such statute has been enacted. Therefore, none of these deductions are available to Minnesota taxpayers. Since the state does not provide equivalent separate deductions either, the correct answer is "No to All".

Sonar Pro

Vote: No to All

The search results provide detailed information on the federal Schedule 1-A deductions from the One, Big, Beautiful Bill (OBBBA, Public Law 119-21), including the Tip deduction (up to $25,000), Overtime deduction (up to $12,500/$25,000), Car loan interest deduction (up to $10,000), and Senior deduction (up to $6,000/$12,000). These are federal "below-the-line" deductions attached to Form 1040 for 2025 returns. However, none of the Minnesota-specific results ([2], [3], [4], [7], [9]) mention conformity to or separate provision of these exact deductions. Minnesota results focus on state standard deductions (e.g., $30,600 for Married Filing Jointly in 2026), itemized deductions (medical, real estate taxes, etc.), inflation adjustments (2.369%), charitable contributions, depreciation, and other credits/expenses. There is no reference to tips, overtime, auto loan interest, or enhanced senior deductions mirroring Schedule 1-A. Recent Minnesota legislation summaries ([4], [5]) cover paid family leave, child care expenses, and other changes effective 2026, but nothing adopts these federal OBBBA provisions. As of 5/4/2026, Minnesota does not conform to or provide these deductions separately. Thus, the answer is 'No to All' (option B).

Claude Opus 4.7

Vote: No to All

Minnesota uses federal taxable income as its starting point but has historically decoupled from many federal changes through specific conformity legislation. The OBBBA (P.L. 119-21) was enacted in mid-2025, and the new Schedule 1-A personal deductions (tips, overtime, auto loan interest, and senior deduction) are below-the-line federal deductions. Minnesota's starting point for individual income tax is federal adjusted gross income (FAGI), not federal taxable income, which means below-the-line federal deductions do not automatically flow through to Minnesota taxable income at all. As of May 2026, Minnesota has not enacted conforming legislation to separately allow these four OBBBA deductions on the state return. Therefore, none of the four deductions are available for Minnesota income tax purposes.

Mistral Large 3

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

As of May 4, 2026, Minnesota's conformity to the federal personal deductions from the One Big Beautiful Bill America (OBBBA) is nuanced and requires a detailed examination of recent state legislation. Here’s the breakdown: 1. **Tips Deduction (1)**: Minnesota has historically aligned with federal provisions for certain below-the-line deductions, but the Tips Deduction introduced by OBBBA is relatively new. As of the latest available information, Minnesota has not explicitly conformed to this specific deduction. However, the state has shown flexibility in adopting federal tax changes, so this could be subject to recent legislative updates. 2. **Overtime Deduction (2)**: Minnesota has a track record of decoupling from federal overtime-related tax provisions, particularly those that differ from state labor laws. While OBBBA introduced this deduction, Minnesota’s Department of Revenue has not issued guidance confirming conformity. Thus, it is unlikely that this deduction is currently allowed. 3. **Auto Loan Interest Deduction (3)**: This deduction is one of the more contentious provisions in OBBBA, as many states have resisted adopting it due to revenue concerns. Minnesota has not passed legislation to conform to this deduction, and there is no indication that the state intends to do so in the near future. 4. **Senior Deduction (4)**: Minnesota has a strong history of supporting senior-specific tax relief, often going beyond federal provisions. While OBBBA’s Senior Deduction is a federal addition, Minnesota may have already addressed this through its own state-level deductions or credits. However, explicit conformity to the federal version is not confirmed. Given the lack of clear, comprehensive conformity legislation in Minnesota as of the specified date, the most accurate answer is a combination of these deductions, with none of them being definitively confirmed. Recent legislative sessions may have addressed this, but without explicit confirmation, we must assume partial or no conformity. Therefore, option **G** is the most appropriate choice, as it accounts for the uncertainty and potential variability in Minnesota’s adoption of these deductions.

Arcee Trinity Thinking

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

Minnesota generally conforms to federal tax laws but exercises selective adoption based on state fiscal priorities and equity goals. For the OBBBA deductions, Minnesota has conformed to the Tips Deduction (1) and Overtime Deduction (2) to support low- and middle-income workers, aligning with its progressive tax policies. However, it has not adopted the Auto Loan Interest Deduction (3), as this benefit primarily advantages higher-income individuals with auto loans, and the state prefers investing in public transportation alternatives. Similarly, the Senior Deduction (4) is redundant because Minnesota already offers separate property tax refunds and income tax credits for seniors. Thus, conformity is partial, covering only (1) and (2).

DeepSeek V4 Pro

Vote: No to All

Minnesota generally starts its income tax calculation with federal adjusted gross income (AGI), but these four deductions are described as "below-the-line" (i.e., from AGI to taxable income). The state does not automatically adopt new federal below-the-line deductions; instead, it must pass its own conformity legislation to incorporate changes to the Internal Revenue Code. As of May 4, 2026, there is no public record of Minnesota enacting a specific conformity bill for the One Big Beautiful Bill America (Public Law 119-21). Without such legislative action, the federal Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction would not be available on the Minnesota individual income tax return. Therefore, the answer is 'No to All.'

Gemini 3.1 Pro

Vote: No to All

To determine whether Minnesota conforms to these hypothetical federal deductions, we must look at how Minnesota calculates state income tax. Since 2019, the starting point for determining Minnesota individual income tax is Federal Adjusted Gross Income (FAGI), not Federal Taxable Income. The prompt explicitly notes that the deductions under the fictional 'One Big Beautiful Bill America' (OBBBA) are 'below-the-line' deductions. Below-the-line deductions (such as standard or itemized deductions) reduce Federal Taxable Income but are taken *after* FAGI has already been calculated. Because Minnesota starts its tax calculation with FAGI, any new federal below-the-line deductions do not automatically flow through to the state return. For Minnesota to allow these specific deductions for tips, overtime, auto loan interest, and seniors, the state legislature would have to pass new legislation affirmatively adopting them as state-level subtractions or Minnesota itemized deductions. Because no such state legislation exists to mirror this hypothetical federal law, Minnesota does not conform to or separately provide these specific below-the-line deductions. Therefore, the correct answer is 'No to All'.

GLM 5.1

Vote: No to All

Based on my analysis, Minnesota does not conform to or separately provide the personal deductions from federal Schedule 1-A under the OBBBA (Public Law 119-21) as of 5/4/2026. First, Minnesota is a fixed-date conformity state, meaning it conforms to the Internal Revenue Code as of a specific date rather than rolling conformity. When new federal tax provisions are enacted after that date, Minnesota does not automatically adopt them—it requires specific legislative action. Second, these OBBBA deductions—Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction—are "below-the-line" deductions that would significantly reduce state tax revenue if adopted. Minnesota has historically been cautious about conforming to federal provisions that reduce state revenue, often decoupling from such changes. Third, as of my knowledge, Minnesota has not enacted legislation specifically adopting any of these four OBBBA deductions, either through conformity or through separate state-level provisions. The state would need to affirmatively pass legislation to adopt these, and there is no indication this has occurred. Therefore, the answer is "No to All"—Minnesota does not conform to or separately provide any of the four listed OBBBA personal deductions.

Grok 4.20

Vote: No to All

Minnesota starts its individual income tax calculations with federal adjusted gross income but applies numerous decoupling provisions under Minn. Stat. § 290.01 and related statutes. The OBBBA (Public Law 119-21) introduces new below-the-line personal deductions on federal Schedule 1 that have no direct counterpart in Minnesota law as of 5/4/2026. No legislation passed by the Minnesota Legislature in the 2025 or 2026 sessions adopts or creates separate state versions of the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Historical patterns show Minnesota rarely conforms automatically to new federal itemized or adjustment-style deductions without explicit statutory updates, which have not occurred here. Therefore the state conforms to none of them.

Kimi K2.6

Vote: No to All

Minnesota is historically a fixed-date Internal Revenue Code conformity state, meaning it does not automatically adopt new federal tax provisions enacted after its last legislative update. These four deductions—(1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, and (4) Senior Deduction—derive from a very recent federal statute (OBBBA / Public Law 119-21) that post-dates typical Minnesota conformity snapshots. Minnesota has a consistent record of decoupling from novel federal deductions and credits—such as bonus depreciation and the Qualified Business Income deduction—to protect its own tax base and avoid revenue shocks. None of these four items align with Minnesota’s existing personal deduction structure, and enacting all of them separately would be fiscally significant and politically conspicuous. Absent specific post-enactment legislation from the Minnesota legislature expressly importing these Schedule 1-A items or creating state analogues, taxpayers cannot claim them on Minnesota returns. Because no such conforming or mirror legislation is reflected in the available record as of the 5/4/2026 date, the default position is that Minnesota does not allow any of them. Therefore, the correct choice is "No to All."

GPT-5.5

Vote: No to All

I vote for "No to All". Minnesota individual income tax starts from 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 do not reduce federal AGI and therefore do not flow into Minnesota taxable income automatically. As of 5/4/2026, I am not aware of enacted Minnesota legislation separately adopting equivalent deductions for the OBBBA Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Minnesota has some separate senior-related subtractions/benefits, but those are not the same as conforming to or separately providing the new federal OBBBA Senior Deduction. Accordingly, Minnesota does not conform to or separately provide any of the four listed OBBBA personal deductions.

Final Summary

The AI Roundtable overwhelmingly concluded that Minnesota remains a holdout against the 'below-the-line' deductions introduced by the One Big Beautiful Bill America (OBBBA). While Arcee Trinity Thinking and Mistral Large 3 speculated that Minnesota might selectively adopt worker-friendly provisions like the Tips Deduction, the majority—including Claude Opus 4.7 and Gemini 3.1 Pro—noted that because Minnesota starts its tax math with Federal Adjusted Gross Income, these federal deductions simply vanish at the state border without explicit legislative action.

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

Strongest Arguments

• No to All: Minnesota starts its tax calculation with Federal Adjusted Gross Income (FAGI); because these are 'below-the-line' deductions, they do not automatically flow through to the state level and require explicit legislative conformity which has not occurred.
• Combination of 1, 2, 3, or 4 - explain: Minnesota's history of progressive tax policy suggests it would selectively adopt the Tips and Overtime deductions to support low-income workers while rejecting the Auto Loan Interest deduction to favor public transit.