As of 5/5/2026, does Mississippi 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.

Sonar Pro

Vote: Yes to All

Mississippi has adopted “rolling conformity” to the One Big Beautiful Bill Act (OBBBA, Public Law 119-21), which introduced the four new federal below-the-line deductions on Schedule 1-A: (1) Tips Deduction up to $25,000, (2) Overtime Deduction up to $12,500 ($25,000 joint), (3) Auto Loan Interest Deduction up to $10,000, and (4) Senior Deduction up to $6,000 ($12,000 joint).[1][2] This conformity allows Mississippi filers to use the same itemized deductions as federal, and since these are additional below-the-line deductions available to both itemizers and standard deduction filers, they conform for state purposes without needing separate provision.[1][3] No recent legislation in the search results decouples Mississippi from these OBBBA deductions as of 5/5/2026; state DOR info confirms alignment with federal except for minor adjustments like state income tax deductibility.[3][5] Thus, the answer is **Yes to All**, matching option A.

Claude Opus 4.7

Vote: No to All

Mississippi uses federal Adjusted Gross Income (AGI) as the starting point conceptually, but actually computes its own state taxable income using its own deductions and exemptions. The OBBBA Schedule 1-A deductions (Tips, Overtime, Auto Loan Interest, and Senior) are below-the-line federal deductions that reduce federal taxable income, not AGI. Because Mississippi does not start from federal taxable income and has its own standard/itemized deduction structure, these federal below-the-line deductions do not automatically flow through to Mississippi returns. As of 5/5/2026, Mississippi has not enacted legislation specifically conforming to or separately providing for the OBBBA Tips, Overtime, Auto Loan Interest, or Senior deductions. The 2025 Mississippi legislative session focused on the income tax phase-out under HB 1 (the 'Build Up Mississippi Act'), gradually reducing the flat rate, rather than adopting OBBBA below-the-line deductions. No separate Mississippi tip, overtime, auto loan interest, or senior deduction mirroring OBBBA has been enacted. Therefore, the correct answer is 'No to All.'

GLM 5

Vote: No to All

I cannot verify the existence of the 'One Big Beautiful Bill America' (OBBBA) or Public Law 119-21, nor am I aware of any federal Schedule 1-A containing deductions for tips, overtime, auto loan interest, or a 'Senior Deduction.' These provisions do not match any current federal tax law or IRS forms that I am familiar with. Schedule A (for itemized deductions) and Schedule 1 (for adjustments to income) do not currently include these specific below-the-line deductions. Without verified federal legislation establishing these deductions, there would be nothing for Mississippi to conform to or decouple from. States can only conform to federal provisions that actually exist. Mississippi does have general income tax conformity to certain federal provisions, but I have no information indicating the state has enacted legislation conforming to or providing separate deductions matching these four items, nor am I aware of this federal legislation itself existing as described. Therefore, the most accurate answer based on available information is that Mississippi does not conform to any of these deductions, as I cannot verify they exist at the federal level.

Gemini 3.1 Pro

Vote: No to All

The "One Big Beautiful Bill America (OBBBA)" (Public Law 119-21) and the specific federal Schedule 1-A deductions mentioned (Tips, Overtime, Auto Loan Interest, and Senior deductions) are hypothetical or speculative future legislation that do not exist as of present. Therefore, Mississippi cannot currently conform to them. Furthermore, even if this hypothetical federal legislation were enacted by 2026, Mississippi would not automatically conform to these new federal deductions. For individual income tax, Mississippi is a non-conforming state that does not use Federal Adjusted Gross Income (AGI) or Federal Taxable Income as its starting point. Instead, Mississippi calculates state taxable income based on its own statutory definitions of gross income and explicitly enumerated deductions (Miss. Code Ann. § 27-7-15 and § 27-7-17). Because Mississippi does not have automatic or "rolling" conformity for federal below-the-line deductions, the state would require a specific, affirmative act by the Mississippi Legislature to adopt these new deductions. Since no such state legislation exists to adopt these specific hypothetical deductions, Mississippi does not conform to them. (Note: While Mississippi currently excludes Social Security and qualified retirement income from taxation, this operates as an exclusion from gross income under state law, not as a conformity to a federal below-the-line "Senior Deduction.")

Grok 4.20

Vote: No to All

Mississippi begins its individual income tax calculations with federal AGI but applies its own set of additions and subtractions. The OBBBA (Public Law 119-21) created new below-the-line deductions on federal Schedule 1-A, specifically the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction. As of 5/5/2026, Mississippi has enacted no statute automatically conforming to these provisions or creating parallel state-level deductions. Recent legislative sessions focused on unrelated tax cuts and broadband incentives; no bill mirrored the federal changes. Without explicit adoption, taxpayers cannot claim these items on Mississippi returns. This differs from full conformity states and rules out "Yes to All" or any partial "Yes" options. The correct selection is therefore "No to All".

Kimi K2.6

Vote: No to All

Mississippi generally adheres to a static conformity date for the Internal Revenue Code rather than a rolling conformity regime. This means new federal below-the-line deductions—such as the Tips, Overtime, Auto Loan Interest, and Senior deductions enacted by Public Law 119-21—do not automatically flow through to Mississippi personal income tax returns unless and until the state legislature affirmatively updates its conformity statute or independently enacts equivalent state-level deductions. I am not aware of Mississippi legislation that either advances the state’s IRC conformity date to capture these specific OBBBA provisions or creates separate Mississippi analogs for them. Without such legislative action, these deductions remain unavailable for Mississippi tax purposes. Consequently, Mississippi does not conform to, and does not separately provide, any of the four listed deductions.

GPT-5.5

Vote: No to All

Mississippi should be treated as "No to All." Mississippi individual income tax does not start with federal taxable income after federal below-the-line deductions. It generally uses Mississippi income/adjustments tied much more closely to federal AGI and then applies Mississippi’s own deductions and exemptions. The OBBBA Schedule 1-A items — "Tips Deduction," "Overtime Deduction," "Auto Loan Interest Deduction," and "Senior Deduction" — are federal below-the-line personal deductions. Because they do not reduce federal AGI, they are not automatically imported into Mississippi taxable income. I am not aware of Mississippi legislation, as of 5/5/2026, separately adopting equivalent state deductions for qualified tips, qualified overtime, qualified auto loan interest, or the new federal senior deduction. Mississippi may have other senior-related tax benefits, but those are not conformity to or a separate enactment of the OBBBA Schedule 1-A "Senior Deduction."

Final Summary

The AI Roundtable was overwhelmingly skeptical of Mississippi's conformity to the OBBBA, resulting in a 6-1 split against the proposed deductions. While Sonar Pro stood alone in arguing that the state's 'rolling conformity' automatically absorbs these federal changes, the majority—led by Claude Opus 4.7 and Gemini 3.1 Pro—maintained that Mississippi's distinct tax structure requires explicit legislative action to adopt federal below-the-line deductions, which has not occurred. Notably, GLM 5 and Gemini 3.1 Pro cast doubt on the very existence of the 'One Big Beautiful Bill America,' treating it as a hypothetical or unverified piece of legislation.

No agreement after 1 rounds of discussion. Final vote: Yes to All: 1, No to All: 6

Strongest Arguments

• Yes to All: Mississippi has adopted rolling conformity to federal tax law, allowing these new federal below-the-line deductions to flow through to state returns without requiring separate legislative provisions.
• No to All: Mississippi does not use federal taxable income as its starting point and computes its own state taxable income, meaning federal below-the-line deductions do not automatically apply without specific state-level enactment.