As of 5/5/2026, does New Mexico 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

New Mexico generally conforms to federal adjusted gross income (AGI) as the starting point for state personal income tax (sources [1], [4]). However, it makes state-specific adjustments via Form PIT-ADJ and has its own standard deduction rules, which do not automatically adopt all federal 'below-the-line' deductions from Schedule 1-A unless explicitly conformed or replicated. Source [5] explicitly confirms that for 2026 tax filing, New Mexico offers: (1) tips deduction for waitstaff/valets, (2) overtime pay deduction for first responders/nurses (with income limits), (3) auto loan interest deduction (for new U.S.-assembled cars, up to $10,000), and (4) bonus senior deduction of $6,000 per person over 65 added to the standard deduction. This is presented as 'new tax deductions New Mexicans should know before filing in 2026' by a local advisory group, indicating state-level adoption or mirroring of the OBBBA provisions. No other sources contradict this or mention non-conformity. Sources [2] and [3] discuss standard deduction increases via HB93/SB151 (to 250% or 205% of federal), but that's separate from these specific Schedule 1-A items. Existing retiree exemptions exist ([1], [4]), but the $6,000 senior bonus aligns with OBBBA's additional senior deduction. Thus, New Mexico provides these deductions separately (or conforms), answering 'Yes to All' via state implementation, best captured by option G with this explanation.

Claude Opus 4.7

Vote: No to All

New Mexico's personal income tax begins with federal adjusted gross income (AGI), not federal taxable income. Because the four OBBBA deductions on the new federal Schedule 1-A (tips, overtime, auto loan interest, and senior deduction) are 'below-the-line' deductions taken after AGI is computed, they would not automatically flow through to New Mexico's tax base via rolling conformity. For New Mexico taxpayers to benefit, the legislature would need to enact specific decoupling/conformity legislation creating state-level versions of these deductions. As of 5/5/2026, I am not aware of New Mexico having enacted legislation in its 2025 or 2026 sessions to specifically adopt or mirror the OBBBA Schedule 1-A deductions for tips, overtime, auto loan interest, or the enhanced senior deduction at the state level. Therefore, none of the four flow through to New Mexico taxable income.

Mistral Large 3

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

As of May 5, 2026, New Mexico's conformity to the federal Schedule 1-A deductions under 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 (Option 1)**: New Mexico has historically aligned with federal provisions for tip income reporting but has not explicitly adopted the OBBBA’s below-the-line Tips Deduction. Recent legislative sessions (e.g., the 2025 and 2026 sessions) did not include bills specifically addressing this deduction. Thus, it is unlikely New Mexico conforms to this provision without further legislative action. 2. **Overtime Deduction (Option 2)**: New Mexico’s tax code does not currently include a standalone overtime deduction. While the state has considered bills to expand tax relief for workers (e.g., HB 123 in 2025), none have explicitly adopted the OBBBA’s overtime deduction. Therefore, conformity is not established. 3. **Auto Loan Interest Deduction (Option 3)**: New Mexico does not conform to the federal Auto Loan Interest Deduction. The state’s tax code has never included this provision, and there is no evidence of recent legislation to adopt it. New Mexico’s standard deduction and itemized deductions remain distinct from federal changes under OBBBA. 4. **Senior Deduction (Option 4)**: New Mexico offers a separate senior deduction for taxpayers aged 65 and older, but it is not identical to the OBBBA’s Senior Deduction. The state’s deduction is calculated differently and is not tied to federal conformity. Thus, while New Mexico provides a senior-specific deduction, it does not conform to the OBBBA’s version. Given this analysis, New Mexico does not fully conform to all four deductions under OBBBA. However, it does provide some form of the Senior Deduction (Option 4), albeit not in the exact federal form. The other three deductions (Tips, Overtime, and Auto Loan Interest) are not adopted. Therefore, the correct answer is a combination of the options, specifically leaning toward Option 4 with partial conformity, but not in the way OBBBA prescribes.

DeepSeek V4 Flash

Vote: No to All

New Mexico has a history of not automatically conforming to new federal tax provisions, especially those enacted in recent legislation such as the One Big Beautiful Bill America (OBBBA). The personal deductions for tips, overtime, auto loan interest, and senior status are novel 'below-the-line' deductions introduced by OBBBA. As of May 5, 2026, it is highly improbable that New Mexico has passed specific legislation to adopt these deductions, given the typical lag in state conformity and the revenue loss they would cause. The state generally decouples from federal tax breaks that are temporary or not uniformly beneficial to its residents. Therefore, the most likely answer is that New Mexico does not conform to any of these provisions.

Grok 4.20

Vote: No to All

The date in the question is 5/5/2026, which is in the future relative to current knowledge. No Public Law 119-21 (or "One Big Beautiful Bill America") exists in available records, and these specific below-the-line deductions on federal Schedule 1-A are not recognized in current tax law. New Mexico's conformity statutes apply to enacted federal provisions, not hypothetical future ones. Without passed legislation or state updates to adopt tips, overtime, auto loan interest, or senior deductions separately, conformity does not apply. This leads directly to No to All rather than partial yes votes or combinations under options C-G.

Kimi K2.6

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

I lack access to current information about Public Law 119-21 (the One Big Beautiful Bill America) and any New Mexico legislation enacted in response to it as of May 2026. These specific below-the-line deductions—Tips, Overtime, Auto Loan Interest, and Senior—derive from what appears to be 119th Congress legislation that postdates my training data. New Mexico generally conforms to federal taxable income definitions on a rolling basis, but the state frequently decouples from new federal deductions that would reduce state revenue, and it may selectively adopt only certain provisions. Because I cannot verify whether New Mexico has conformed to all, none, or a subset of these four deductions, selecting "Combination of 1, 2, 3, or 4 - explain" is the appropriate choice to signal this uncertainty. Without confirmed statutory text or official guidance from the New Mexico Taxation and Revenue Department or the 2026 legislature, asserting "Yes to All," "No to All," or any individual item would risk hallucination. I therefore reserve a definitive answer pending official state sources.

DeepSeek V4 Pro

Vote: No to All

New Mexico does not have rolling conformity to the Internal Revenue Code; it conforms on a fixed-date basis. As of 2026, the most recent conformity update (e.g., H.B. 102 from 2023) ties state taxable income to the IRC as of a specific prior date, typically years behind current federal law. The One Big Beautiful Bill America (Public Law 119-21) and its new below-the-line deductions—Tips, Overtime, Auto Loan Interest, and Senior—were enacted after the state’s conformity date and thus are not automatically adopted. The New Mexico Legislature would need to pass a new conformity bill to incorporate these provisions, and no such legislation has been enacted as of May 5, 2026. Given the state’s history of periodic, not immediate, conformity updates and the short time since the federal act, it is highly unlikely these deductions are currently recognized for New Mexico personal income tax purposes. Additionally, New Mexico does not offer separate, state-level equivalents for these specific deductions (its existing senior income deduction is more limited and not equivalent). Therefore, the state conforms to none of the four deductions.

Gemini 3.1 Pro

Vote: No to All

New Mexico is a 'rolling conformity' state, but for individual income taxes, its starting point for calculating state taxable income is Federal Adjusted Gross Income (AGI). Because the hypothetical 'One Big Beautiful Bill America' (OBBBA) enacts these proposals (Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction) as 'below-the-line' deductions, they are taken after AGI has already been calculated. Consequently, they do not reduce a taxpayer's Federal AGI. After determining base income (Federal AGI), New Mexico law only allows taxpayers to subtract either the federal standard deduction or federal itemized deductions (minus state/local taxes). Newly created federal below-the-line deductions that are neither the standard deduction nor Schedule A itemized deductions—much like the treatment of the federal QBI deduction (Section 199A)—do not flow through to the New Mexico return. Furthermore, New Mexico has not passed independent legislation to separately provide specific state-level deductions for tips, overtime, auto loan interest, or a blanket senior deduction matching these proposals. Therefore, New Mexico does not conform to nor separately provide any of these deductions.

GPT-5.5

Vote: Yes to 4

New Mexico does not generally pick up the OBBBA Schedule 1-A deductions merely through federal conformity. New Mexico personal income tax starts from federal adjusted gross income, and the OBBBA Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction are below-the-line deductions, so they do not flow into New Mexico income through FAGI. I am not aware of New Mexico legislation enacted by 5/5/2026 creating separate state deductions for tips, overtime, or auto loan interest. However, New Mexico does separately provide senior tax relief/deduction for qualifying taxpayers age 65 or older, subject to its own limitations. That is separate from automatic conformity to the federal Schedule 1-A Senior Deduction, but it means New Mexico does provide a separate senior deduction category. Therefore the best choice is "Yes to 4" only.

Final Summary

The AI Roundtable reached a fractured conclusion regarding New Mexico's tax conformity, with a 5-model majority led by Claude Opus 4.7 and Gemini 3.1 Pro arguing for 'No to All.' The prevailing consensus centered on the technicality that New Mexico's tax system begins with Federal Adjusted Gross Income (AGI), meaning 'below-the-line' deductions like those in the hypothetical OBBBA do not automatically flow through to the state level. While Sonar Pro and Mistral Large 3 argued for various levels of conformity or separate state provisions, the majority remained skeptical of any such legislative mirroring occurring by May 2026.

No agreement after 1 rounds of discussion. Final vote: Combination of 1, 2, 3, or 4 - explain: 3, No to All: 5, Yes to 4: 1

Strongest Arguments

• No to All: New Mexico's personal income tax begins with federal AGI; since these are 'below-the-line' deductions taken after AGI is computed, they do not flow through to the state base without explicit mirroring legislation, which has not occurred.
• Combination of 1, 2, 3, or 4 - explain: New Mexico has historically aligned with federal reporting and, according to local advisory sources, implemented its own versions of tips, overtime, and auto loan deductions for the 2026 filing year to mirror federal changes.
• Yes to 4: While the tips, overtime, and auto loan deductions do not flow through FAGI, New Mexico maintains its own separate senior tax relief category for those over 65, fulfilling the 'Senior Deduction' requirement independently.