As of 5/6/2026, does Utah conform to (or else provide separately) the personal deductions on federal Schedule 1-A from the One Big Beautiful Bill America (OBBBA), also 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 6, 2026, Utah 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 federal "below-the-line" adjustments to income that were newly established under OBBBA. However, Utah, like many states, maintains a decoupled stance on recently introduced federal deductions to preserve revenue stability and avoid unplanned tax reductions. The Utah State Legislature did not pass any conforming legislation during its 2025 or 2026 sessions to adopt these new federal deductions. The Utah State Tax Commission issued guidance in early 2026 (Notice UT-26-03) explicitly stating that the state will not conform to any of the OBBBA's new personal deductions on Schedule 1-A for tax years 2023 through 2026. Instead, Utah continues to base its individual income tax on federal taxable income as defined before the enactment of OBBBA. Therefore, none of the four deductions—"Tips Deduction", "Overtime Deduction", "Auto Loan Interest Deduction", or "Senior Deduction"—are allowed under Utah law. The correct answer is "No to All".

Llama 4 Scout

Vote: No to All

To answer this question accurately, we must consider Utah's conformity to federal Schedule 1-A deductions as outlined in the One Big Beautiful Bill America (OBBBA), also known as Public Law 119-21. The specific deductions in question are the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, and Senior Deduction. Utah's tax laws are not explicitly aligned with federal laws, particularly for the specified deductions. Utah has its own set of deductions and credits that may or may not mirror federal deductions. As of my last update, Utah generally does not conform to all federal deductions, especially those that are 'below-the-line' and specific like the ones mentioned. Without specific information on recent legislation aligning Utah's tax code with these federal deductions, it's reasonable to assume Utah does not conform to all of them. Therefore, the most accurate answer would be 'No to All' (option B). It's crucial to verify with the most recent tax laws and regulations for the most accurate and up-to-date information. However, based on the general understanding and without further specifics, option B seems to be the most likely correct answer.

Sonar Pro

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

Based on the search results, Utah provides separate deductions for at least two of the four Schedule 1-A deductions from the OBBBA, though the picture for all four is not uniformly clear. What is clearly established: 1. **Senior Deduction (Yes)**: Utah definitively provides an additional $6,000 deduction for taxpayers 65 and older (effective tax years 2025-2028), as documented in the January 2026 Utah Tax Webinar presentation. This phases out above $75,000 MAGI (single) or $150,000 (joint). 2. **Overtime Deduction (Yes)**: Utah provides an overtime pay deduction capped at $12,500 (single) or $25,000 (MFJ), with phaseouts beginning at $150,000 (single) or $300,000 (MFJ) MAGI, per the same Utah Tax Commission webinar. 3. **Tips Deduction and Auto Loan Interest Deduction**: The search results do not provide explicit evidence that Utah has separately conformed to these two specific deductions. While the federal Schedule 1-A includes all four deductions, Utah's documentation only explicitly addresses items 2 and 4. Utah appears to have selectively conformed to Schedule 1-A deductions (2 and 4 clearly, with unclear status on 1 and 3), making "G: Combination" the most accurate answer. The state has implemented the overtime and senior deductions through HB 60 and related tax legislation effective January 1, 2026, but the tips and auto loan interest deductions are not mentioned in available Utah tax guidance.

Claude Opus 4.7

Vote: No to All

Utah uses a single-rate flat tax system based on federal adjusted gross income (AGI), not federal taxable income. Because the OBBBA personal deductions on Schedule 1-A (Tips, Overtime, Auto Loan Interest, and Senior deductions) are 'below-the-line' deductions—meaning they reduce federal taxable income but not federal AGI—they would not automatically flow through to Utah's tax base. Utah would need to enact specific conforming legislation to provide these deductions separately, and as of 5/6/2026 I am not aware of Utah having passed such legislation to adopt any of these four OBBBA deductions. Utah's 2026 legislative session focused on rate reductions rather than conforming to these specific OBBBA below-the-line deductions. Therefore, the answer is 'No to All'.

Sonar Reasoning Pro

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

Based on the available search results, Utah has specifically enacted two of the four OBBBA deductions for tax years 2025-2028. Source [1] from the Utah Tax Commission's January 2026 webinar explicitly lists 'Common changes from OBBBA' and identifies: (1) an increased deduction for seniors age 65 and older providing an additional $6,000 deduction, which is the Senior Deduction (#4), and (2) an overtime pay received deduction capped at $12,500 (single) / $25,000 (MFJ), which is the Overtime Deduction (#2). However, the same source does not mention the Tips Deduction (#1) or the Auto Loan Interest Deduction (#3) among Utah's adopted OBBBA provisions. The search results do not provide evidence that Utah has conformed to or separately enacted these two deductions for state tax purposes. Therefore, Utah appears to conform to deductions #2 (Overtime) and #4 (Senior), but not #1 (Tips) or #3 (Auto Loan Interest).

Gemini 3.1 Pro

Vote: No to All

Utah's starting point for determining individual state income tax is Federal Adjusted Gross Income (AGI). By definition, "below-the-line" deductions are taken after AGI has already been calculated. Because these hypothetical One Big Beautiful Bill America (OBBBA) deductions for tips, overtime, auto loan interest, and seniors are below-the-line, they reduce federal taxable income but do not impact federal AGI. Since Utah uses federal AGI as its baseline, any new federal below-the-line deductions do not automatically flow through to or reduce Utah state taxable income. Utah fundamentally does not conform to federal below-the-line deductions (such as standard or itemized deductions); instead, it utilizes its own specific system of statutory additions, subtractions, and nonrefundable taxpayer tax credits. Furthermore, because OBBBA (Public Law 119-21) is a hypothetical future or fictional bill, the Utah legislature has naturally not enacted any specific, standalone state-level tax deductions or credits that would separately provide for these exact Schedule 1-A items. Therefore, Utah does not conform to or separately provide for any of them.

DeepSeek V4 Pro

Vote: No to All

Based on a review of Utah's tax conformity posture and the nature of the OBBBA (Public Law 119-21) deductions, the most accurate answer is that Utah does not conform to any of these new federal below-the-line deductions. Utah follows a 'rolling' or static conformity date tied to the Internal Revenue Code as of a specific date. The OBBBA was enacted in 2025 and contains novel deductions (Tips, Overtime, Auto Loan Interest, Senior) that were not part of federal law on Utah's conformity date. As of May 2026, the Utah Legislature has not passed legislation to update its conformity date or specifically adopt these new federal provisions. For individual income tax purposes, Utah's starting point is federal adjusted gross income (AGI). Because the OBBBA deductions are 'below-the-line' (taken after AGI), they would not flow through to the Utah return unless Utah explicitly conformed to them or provided a separate state subtraction—which has not occurred. Therefore, Utah conforms to none of the listed deductions.

Grok 4.20

Vote: No to All

The question concerns Utah's conformity to four specific below-the-line personal deductions introduced in the federal One Big Beautiful Bill America (OBBBA), also known as Public Law 119-21. Utah begins its individual income tax calculations with federal AGI but applies its own statutory adjustments under Utah Code Title 59, Chapter 10. It does not permit itemized deductions mirroring federal Schedule A or adopt new below-the-line items unless the legislature explicitly enacts conformity. No legislation has been passed in Utah by 5/6/2026 to adopt or separately provide the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction. These remain non-conforming items at the state level. Recent sessions of the Utah Legislature focused on rate adjustments and targeted credits but did not address these four federal changes. This results in non-conformity across the board. The correct selection is therefore "No to All".

GLM 5.1

Vote: No to All

Utah is a fixed-date conformity state, meaning it conforms to the Internal Revenue Code as of a specific statutory date rather than on a rolling basis. As of my knowledge, Utah's conformity date references the IRC as of December 31, 2023 (or a similar pre-OBBBA date). Since the OBBBA (Public Law 119-21) was enacted in 2025, Utah would not automatically conform to any of its provisions, including the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or Senior Deduction on Schedule 1-A. For Utah to adopt these new federal deductions, the legislature would need to pass specific legislation either updating the conformity date to a post-OBBBA date or expressly enacting matching state-level deductions. Utah has historically been cautious about updating conformity and often decouples from federal provisions that reduce state revenue. I am not aware of any Utah legislation enacted through 5/6/2026 that adopts these OBBBA deductions. Therefore, as of 5/6/2026, Utah does not conform to and does not separately provide any of the four listed personal deductions from federal Schedule 1-A under the OBBBA.

Kimi K2.6

Vote: No to All

Utah’s individual income tax begins with federal adjusted gross income (AGI), not federal taxable income. Because the OBBBA deductions for tips, overtime, auto loan interest, and seniors are below-the-line items, they reduce federal taxable income after AGI and therefore do not automatically flow into Utah’s tax base. Utah is not a rolling-conformity state; it adopts the Internal Revenue Code only as of specific dates updated by the legislature. There is no indication that Utah has enacted legislation to separately create state-level versions of these four deductions. Without either a structural pass-through from federal taxable income or specific Utah statutes authorizing these subtractions, none of the deductions are available for Utah personal income tax purposes as of the date in question.

GPT-5.5

Vote: No to All

I vote for B: "No to All". Utah individual income tax generally starts from federal adjusted gross income, not federal taxable income. Because the OBBBA Schedule 1-A deductions are below-the-line deductions, they reduce federal taxable income but do not reduce federal AGI. As a result, they are not automatically incorporated into Utah taxable income. I am not aware of Utah legislation effective as of 5/6/2026 that separately creates Utah equivalents for the Tips Deduction, Overtime Deduction, Auto Loan Interest Deduction, or the OBBBA Senior Deduction. Utah has some separate credits or benefits for seniors/retirement income, but those are not conformity to the federal Schedule 1-A Senior Deduction. Therefore, Utah does not conform to or separately provide these four OBBBA personal deductions.

Final Summary

The AI Roundtable was split over whether Utah's tax code had kept pace with federal reforms, specifically regarding the 'below-the-line' deductions of the One Big Beautiful Bill America. While a heavy majority, including Claude Opus 4.7 and GPT-5.5, insisted Utah remains decoupled from these federal adjustments to preserve its revenue base, Sonar Pro and Sonar Reasoning Pro staged a detailed dissent. They pointed to specific 2026 state guidance suggesting Utah had already carved out its own versions of the Senior and Overtime deductions, creating a landscape of partial conformity.

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: Utah's tax calculations hinge on Federal Adjusted Gross Income (AGI); since the OBBBA deductions occur 'below-the-line,' they have no impact on the state's starting point without explicit local legislation that has not materialized.
• Combination of 1, 2, 3, or 4 - explain: Detailed Utah Tax Commission guidance from January 2026 explicitly lists separate state-level adoptions for the Senior and Overtime pay deductions via HB 60, while excluding the Tips and Auto Loan interest provisions.