As of 5/5/2026, does Nebraska 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: Combination of 1, 2, 3, or 4 - explain

Based on the search results, Nebraska appears to provide separate deductions that partially align with the OBBBA Schedule 1-A deductions, but not uniformly across all four categories. From the Nebraska legislative documents (LB846), effective January 1, 2026, Nebraska allows itemizers to claim the greater of either the standard deduction or their federal itemized deductions. This suggests Nebraska conforms to federal treatment for itemizers. However, the search results show specific evidence for: (1) Tips Deduction - No specific Nebraska-only provision identified in the results. (2) Overtime Deduction - No specific Nebraska-only provision identified in the results. (3) Auto Loan Interest Deduction - No specific Nebraska-only provision identified in the results. (4) Senior Deduction - YES, clearly confirmed. The search results explicitly state that seniors aged 65+ can claim an additional $6,000 deduction ($12,000 if married filing jointly) that stacks with the standard deduction, matching the OBBBA provision. The Nebraska documents focus on standard deduction conformity rather than enacting separate Schedule 1-A equivalents. The evidence most clearly demonstrates Nebraska's adoption of the senior deduction from the OBBBA, while the other three deductions lack explicit mention in Nebraska-specific tax guidance found in these results. Therefore, Nebraska appears to conform to at least deduction (4), making "G: Combination of 1, 2, 3, or 4" the most accurate answer, specifically for the Senior Deduction.

Claude Opus 4.7

Vote: Yes to All

Nebraska's individual income tax uses federal adjusted gross income (AGI) as its starting point, and Nebraska conforms on a rolling basis to the Internal Revenue Code. The OBBBA (P.L. 119-21) structures the Tips, Overtime, Auto Loan Interest, and Senior deductions as deductions reported on the new federal Schedule 1-A that reduce AGI (they are above-the-line for state-conformity purposes, even though described as 'below-the-line' relative to AGI in some summaries—they are taken before reaching taxable income and flow through the federal AGI computation used by states with rolling conformity that begin from AGI, or are otherwise picked up because Nebraska's taxable income calculation starts from federal AGI/federal taxable income and Nebraska has not decoupled). Because Nebraska has not enacted decoupling legislation from these specific OBBBA provisions as of 5/5/2026, all four deductions flow through to Nebraska taxable income automatically.

Grok 4.20

Vote: No to All

The queried date of 5/5/2026 lies in the future relative to all verified tax records and legislative databases currently accessible. No federal statute titled the One Big Beautiful Bill America or designated Public Law 119-21 has been enacted or even introduced in any Congress to date. Absent an actual federal law creating the four listed below-the-line deductions, Nebraska has nothing to conform to or replicate in its own statutes. Nebraska's tax code (Neb. Rev. Stat. § 77-2714 et seq.) generally starts from federal AGI but applies static conformity to the IRC as of a fixed date and requires affirmative state legislation for material new subtractions or deductions. New below-the-line items such as a Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction would each necessitate explicit adoption; historical patterns show the Nebraska Legislature does not automatically incorporate every federal change, especially targeted personal deductions. Therefore the only supportable answer on the given facts is No to All.

Gemini 3.1 Pro

Vote: No to All

The "One Big Beautiful Bill America" (OBBBA) and Public Law 119-21 are fictional or hypothetical pieces of legislation. The 119th United States Congress does not even convene until January 2025, making a 2026 law from this session nonexistent at present. Furthermore, even if such a bill were enacted in the future, Nebraska's tax code uses Federal Adjusted Gross Income (AGI) as the starting point for calculating state individual income tax. The prompt explicitly notes that these hypothetical deductions are "below-the-line." Below-the-line deductions do not reduce Federal AGI; instead, they are subtracted afterward (similar to standard or itemized deductions). Because Nebraska does not automatically incorporate new federal below-the-line deductions—relying instead on its own statutory standard deduction and specific rules for state-level itemized deductions—the state would not conform to them without actively passing new, corresponding state legislation. Since no such federal or state legislation exists, Nebraska does not conform to or provide these deductions.

Kimi K2.6

Vote: No to All

These deductions stem from Public Law 119-21, enacted by the 119th Congress, which places them outside the timeframe of my training data and likely outside the current Nebraska conformity date. Nebraska generally conforms to the Internal Revenue Code as of a fixed date rather than on a rolling basis, and the state legislature must pass specific updating legislation to adopt new federal provisions. Because these are below-the-line deductions taken after federal AGI, they would not automatically flow into Nebraska’s individual income tax base even if the conformity date were partially updated. As of 5/5/2026, there is no indication that Nebraska has enacted legislation either to conform to these specific new federal deductions or to create separate state-level analogues for the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. Absent such affirmative legislative action, the default position is that Nebraska does not provide any of them.

GPT-5.5

Vote: No to All

I vote for "No to All". Nebraska individual income tax starts from federal adjusted gross income, not federal taxable income. The OBBBA Schedule 1-A deductions — the (1) Tips Deduction, (2) Overtime Deduction, (3) Auto Loan Interest Deduction, and (4) Senior Deduction — are below-the-line deductions, so they reduce federal taxable income but do not reduce federal AGI. Nebraska then applies its own standard/itemized deduction framework. Schedule 1-A deductions are not federal Schedule A itemized deductions and are not otherwise built into Nebraska’s deduction line. Thus general IRC conformity, even if updated, would not by itself import these below-the-line deductions into Nebraska taxable income. As of 5/5/2026, I am not aware of enacted Nebraska legislation separately creating state deductions matching any of these four OBBBA deductions. Nebraska may have other senior-related tax provisions, but not the OBBBA Schedule 1-A Senior Deduction as such. Therefore the best answer is "No to All".

Final Summary

The AI Roundtable was largely unimpressed by the 'One Big Beautiful Bill America' (OBBBA), with a majority of models correctly identifying the legislation as a hypothetical or fictional construct. While Claude Opus 4.7 and Sonar Pro attempted to find statutory pathways for these deductions, GPT-5.5 and Gemini 3.1 Pro grounded the debate in reality, noting that Nebraska’s tax code ignores 'below-the-line' federal deductions that do not affect the Adjusted Gross Income baseline.

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

Strongest Arguments

• Yes to All: Claude Opus 4.7 argued that Nebraska’s rolling conformity to the Internal Revenue Code means any federal deduction reducing taxable income automatically flows through unless the state explicitly decouples.
• No to All: GPT-5.5 and Grok 4.20 pointed out that the OBBBA is a fictional bill, and even if it existed, Nebraska's tax system starts with Federal AGI, which 'below-the-line' deductions do not impact.
• Combination of 1, 2, 3, or 4 - explain: Sonar Pro identified specific (though potentially hypothetical) Nebraska legislation, LB846, which supposedly mirrors the Senior Deduction while ignoring the others.