As of 5/5/2026, does Missouri 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 5, 2026, Missouri 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. Missouri generally conforms to federal adjusted gross income (AGI) with modifications, but explicitly decouples from many recently added federal deductions unless adopted through state legislation. A review of Missouri's tax code updates through early 2026 shows no legislative action—such as a statutory amendment or budget proviso—adopting these specific OBBBA Schedule 1-A deductions. The Missouri Department of Revenue has issued guidance indicating that, absent explicit conformity language from the General Assembly, these new federal deductions are not allowed on Missouri state returns. Furthermore, the state's fiscal impact analysis from the 2025 legislative session highlighted significant revenue loss concerns related to full or partial adoption of OBBBA deductions, leading to a decision not to conform. Therefore, Missouri does not provide any of the four specified deductions, either through conformity or separate state provision.

Mistral Large 3

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

As of May 5, 2026, Missouri's conformity to the federal Schedule 1-A deductions introduced by the One Big Beautiful Bill America (OBBBA) requires careful analysis of recent state legislation and conformity practices. Missouri typically follows a rolling conformity approach to federal tax law, but it selectively decouples from certain provisions. Here’s the breakdown: 1. **Tips Deduction (Option 1)**: Missouri has historically aligned with federal provisions for tip income reporting and deductions, as it benefits the service industry, which is significant in the state. There is no recent legislation indicating decoupling from this deduction. 2. **Overtime Deduction (Option 2)**: Missouri has not explicitly addressed the federal overtime deduction in recent legislative sessions. However, the state has shown a tendency to conform to federal labor-related tax provisions to simplify compliance for employers. Unless recent legislation explicitly decouples from this, conformity is likely. 3. **Auto Loan Interest Deduction (Option 3)**: Missouri has traditionally decoupled from certain federal interest deductions, particularly those related to consumer debt. For example, Missouri does not conform to the federal mortgage interest deduction beyond the first $1 million of debt. Given this precedent, it is unlikely Missouri conforms to the Auto Loan Interest Deduction without explicit legislation. 4. **Senior Deduction (Option 4)**: Missouri has a history of providing additional tax relief for seniors, often through state-specific provisions rather than federal conformity. While the state may offer similar benefits, it is unlikely to conform directly to the federal Senior Deduction without a specific legislative action to do so. Given these considerations, Missouri likely conforms to some but not all of the Schedule 1-A deductions. Specifically, the state probably conforms to the **Tips Deduction (1)** and possibly the **Overtime Deduction (2)**, but not the **Auto Loan Interest Deduction (3)** or the **Senior Deduction (4)**. Without explicit recent legislation confirming full conformity, option G is the most accurate choice, as it accounts for a partial or selective conformity scenario.

Claude Opus 4.7

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

Missouri's income tax starts with federal adjusted gross income (AGI) as the starting point, not federal taxable income. Because the four OBBBA deductions on Schedule 1-A (Tips, Overtime, Auto Loan Interest, Senior) are "below-the-line" deductions — meaning they reduce federal taxable income but NOT federal AGI — they would not automatically flow through to Missouri merely via federal conformity to AGI. However, Missouri has enacted its own state-level deductions that mirror some of these. Notably, Missouri passed legislation (effective for tax year 2026) creating a state deduction for tips and overtime compensation, decoupling/providing separately for those items. Missouri has long had a senior-related deduction structure (e.g., public pension and Social Security exemptions, plus a senior property tax credit), but these predate and are distinct from the OBBBA Senior Deduction; Missouri has not specifically adopted the OBBBA $6,000 senior bonus deduction. Missouri has not enacted a separate auto loan interest deduction. Thus, as of 5/5/2026, Missouri effectively provides for items (1) Tips and (2) Overtime through its own separate state deductions, but does not conform to or separately provide the (3) Auto Loan Interest or (4) OBBBA Senior Deduction. This is a partial/combination answer, making G the correct choice.

Sonar Pro

Vote: No to All

The search results provide detailed information on federal Schedule 1-A deductions from the One, Big, Beautiful Bill (OBBBA), including the Tip deduction (up to $25,000), Overtime deduction (up to $12,500 single/$25,000 joint), Car loan interest deduction (up to $10,000), and Senior deduction (up to $6,000/$12,000 joint) [1,3]. These are federal "below-the-line" deductions attached to Form 1040. Missouri's 2026 tax documents detail state-specific withholding formulas, standard deductions ($16,100 single, $32,200 married spouse not working, etc.) [2,4,5], and additional standard deductions for age/blindness ($2,000 single over 65) [5]. Missouri mentions federal changes like maintaining higher standard deductions from 2017 [3], but there is **no reference** to Missouri conforming to or separately providing the OBBBA Schedule 1-A deductions. Missouri calculates state taxable income by subtracting its own standard deduction from federal gross taxable income (excluding federal income tax subtraction post-2025) [2,4], with no adjustments for tips, overtime, auto loan interest, or the new federal senior deduction. Recent legislation (e.g., HB 594 on capital gains) [6] does not address these personal deductions. As of 5/5/2026, Missouri does **not** conform to or provide any of the four Schedule 1-A deductions separately. Taxpayers must add back these federal deductions when computing Missouri taxable income.

Grok 4.20

Vote: No to All

As of 5/5/2026, Missouri's income tax system starts with federal AGI but applies its own set of additions and subtractions under Chapter 143 of the Revised Statutes of Missouri. The OBBBA (Public Law 119-21) introduces new below-the-line personal deductions on federal Schedule 1 that Missouri has not automatically adopted through rolling conformity. State law requires specific legislative action to conform to or separately provide for new federal adjustments or deductions of this nature. No legislation enacted by the Missouri General Assembly by the specified date incorporates the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Without such action, Missouri taxpayers cannot claim these items on their state return, resulting in no conformity for any of the four provisions.

Kimi K2.6

Vote: No to All

Missouri does not automatically adopt new federal below-the-line deductions through rolling conformity. Instead, the state generally requires explicit legislative action to incorporate federal itemized deductions or create comparable state-level benefits. The deductions described—Tips, Overtime, Auto Loan Interest, and Senior—represent significant policy departures from Missouri’s existing tax structure. As of the relevant date, I am not aware of Missouri enacting legislation to either conform to these specific OBBBA provisions or establish them separately under state law. Historically, Missouri decouples from or modifies new federal tax expenditures rather than accepting them wholesale. Absent specific statutory amendments adopting these four Schedule 1-A deductions, the default position is that Missouri does not provide them.

DeepSeek V4 Pro

Vote: No to All

Missouri's income tax calculation begins with federal adjusted gross income (AGI). The new federal personal deductions from OBBBA (Tips, Overtime, Auto Loan Interest, and Senior Deductions) are 'below-the-line' deductions that reduce federal AGI to arrive at federal taxable income. Because they do not alter federal AGI, they are not automatically reflected in Missouri's starting point. To allow these deductions at the state level, Missouri would need to enact specific legislation creating corresponding subtractions from Missouri AGI or modifications to its standard/itemized deduction scheme. Historically, Missouri has often decoupled from new federal tax provisions—such as bonus depreciation and certain Section 179 expensing—due to revenue concerns and a preference for independent tax policy. As of May 5, 2026, no such conforming legislation has been passed (the 2026 legislative session has not produced a bill adopting Schedule 1-A deductions), and the default posture is nonconformity. While the political climate in Missouri could favor eventual adoption of some or all of these deductions, the absence of enacted law by this date means the state currently provides none of them. Therefore, the answer is 'No to All.'

Gemini 3.1 Pro

Vote: Yes to 4

The "One Big Beautiful Bill America" (Public Law 119-21) and its "federal Schedule 1-A" represent a hypothetical legislative implementation of Donald Trump's 2024 campaign tax proposals: (1) no tax on tips, (2) no tax on overtime pay, (3) tax-deductible auto loan interest, and (4) no tax on Social Security benefits (the "Senior Deduction"). Missouri uses Federal Adjusted Gross Income (FAGI) as the starting point for calculating state income tax. Because the prompt specifies these hypothetical federal deductions are "below-the-line" (taken after FAGI is calculated) and separate from traditional itemized deductions, they would not automatically flow through to reduce Missouri taxable income. Missouri would only conform if it passed specific state legislation to adopt them. Looking at whether Missouri "provides separately" for any of these items under current state law: 1 & 2. Tips and Overtime: Missouri currently has no specific state-level income tax deductions or exemptions for tip income or overtime pay. 3. Auto Loan Interest: Missouri does not offer a separate personal deduction for auto loan interest. 4. Senior Deduction: Missouri DOES provide separately for the exemption of Social Security benefits. In 2023, the Missouri legislature passed Senate Bill 190 (SB 190). Effective for tax years beginning on or after January 1, 2024, SB 190 allows taxpayers to deduct 100% of their Social Security benefits from their Missouri adjusted gross income, eliminating the previous income caps on this deduction. Because Missouri state law provides a separate, 100% deduction for Social Security benefits but does not provide deductions for tips, overtime, or personal auto loan interest, Missouri provides separately for only the 4th item. Therefore, "Yes to 4" is the correct answer.

GLM 5.1

Vote: No to All

Missouri's income tax system generally uses federal Adjusted Gross Income (AGI) as its starting point. This is a critical distinction because the deductions listed in the question — Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction — are explicitly described as "below-the-line" deductions on federal Schedule 1-A. Below-the-line deductions are taken AFTER federal AGI is calculated. Since Missouri starts with federal AGI, these deductions do not automatically flow through to the Missouri return. For Missouri taxpayers to benefit from these federal deductions, the Missouri legislature would need to enact specific legislation either conforming to or separately providing these deductions. Based on available information, Missouri has not enacted legislation specifically adopting any of these four below-the-line deductions from the OBBBA (Public Law 119-21). Without such specific legislative action, Missouri does not conform to or provide these deductions. Therefore, the answer is "B: No to All" — Missouri does not conform to or separately provide any of the four specified personal deductions from federal Schedule 1-A.

GPT-5.5

Vote: No to All

I vote for "No to All". Missouri individual income tax starts from federal adjusted gross income, then applies Missouri-specific additions/subtractions and either the Missouri standard deduction or Missouri itemized deductions. The OBBBA deductions for tips, overtime, auto-loan interest, and seniors are federal below-the-line deductions on Schedule 1-A; they reduce federal taxable income, but they do not reduce federal AGI and are not federal Schedule A itemized deductions or part of the federal standard deduction. Because of that structure, Missouri does not automatically pick them up merely by using federal AGI or by conforming to the federal standard/itemized deduction framework. As of 5/5/2026, I am not aware of enacted Missouri legislation separately creating equivalent Missouri deductions for these four items or expressly incorporating federal Schedule 1-A deductions. Accordingly, Missouri does not conform to or separately provide the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction.

Final Summary

The AI Roundtable grappled with the tax implications of the hypothetical 'One Big Beautiful Bill America' (OBBBA), focusing on whether Missouri would adopt its 'below-the-line' deductions. A dominant majority, including GPT-5.5, Qwen 3 235B, and DeepSeek V4 Pro, argued for 'No to All,' noting that since Missouri's tax system starts with federal Adjusted Gross Income (AGI), it remains insulated from below-the-line changes unless specific state legislation is passed—which they found no evidence of. However, the debate saw significant dissent: Claude Opus 4.7 and Mistral Large 3 pointed to potential state-level moves to separately provide for tips and overtime, while Gemini 3.1 Pro argued that Missouri's existing Social Security exemptions effectively mirror the OBBBA's Senior Deduction.

No agreement after 1 rounds of discussion. Final vote: No to All: 7, Combination of 1, 2, 3, or 4 - explain: 2, Yes to 4: 1

Strongest Arguments

• No to All: Missouri uses federal Adjusted Gross Income (AGI) as its starting point; since these OBBBA deductions are 'below-the-line' (reducing taxable income but not AGI), they do not automatically flow through to the state level without explicit legislative action, which has not occurred.
• Combination of 1, 2, 3, or 4 - explain: Missouri has enacted its own state-level deductions effective for tax year 2026 that specifically mirror the federal tips and overtime provisions, even if it has not adopted the auto loan or specific OBBBA senior bonuses.
• Yes to 4: While Missouri doesn't conform to the new federal bill, it already provides a separate 100% deduction for Social Security benefits under SB 190, fulfilling the 'Senior Deduction' requirement independently.