State OBBBA Conformity Tracker
Most states have not yet conformed to the federal OBBBA tip and overtime deductions. This tracker is updated in real-time when state legislation changes.
10
Conformed
9
No Income Tax
29
Not Conformed
| State | Tips Deduction | OT Deduction |
|---|---|---|
| ALAlabama | Not ConformedBill → | Partial |
| AKAlaska | No Income Tax | No Income Tax |
| AZArizona | ConformedBill → | Conformed |
| ARArkansas | Not ConformedBill → | Not Conformed |
| CACalifornia | PendingBill → | Pending |
| COColorado | ConformedBill → | Not Conformed |
| CTConnecticut | Not ConformedBill → | Not Conformed |
| DEDelaware | Not ConformedBill → | Not Conformed |
| DCDistrict of Columbia | Not ConformedBill → | Not Conformed |
| FLFlorida | No Income Tax | No Income Tax |
| GAGeorgia | PartialBill → | Partial |
| HIHawaii | Not ConformedBill → | Not Conformed |
| IDIdaho | ConformedBill → | Conformed |
| ILIllinois | Not ConformedBill → | Not Conformed |
| INIndiana | ConformedBill → | Conformed |
| IAIowa | ConformedBill → | Conformed |
| KSKansas | Not ConformedBill → | Not Conformed |
| KYKentucky | Not ConformedBill → | Not Conformed |
| LALouisiana | Not ConformedBill → | Not Conformed |
| MEMaine | Not ConformedBill → | Not Conformed |
| MDMaryland | Not ConformedBill → | Not Conformed |
| MAMassachusetts | Not ConformedBill → | Not Conformed |
| MIMichigan | ConformedBill → | Conformed |
| MNMinnesota | Not ConformedBill → | Not Conformed |
| MSMississippi | Not ConformedBill → | Not Conformed |
| MOMissouri | Not ConformedBill → | Not Conformed |
| MTMontana | ConformedBill → | Conformed |
| NENebraska | Not ConformedBill → | Not Conformed |
| NVNevada | No Income Tax | No Income Tax |
| NHNew Hampshire | No Income Tax | No Income Tax |
| NJNew Jersey | Not ConformedBill → | Not Conformed |
| NMNew Mexico | Not ConformedBill → | Not Conformed |
| NYNew York | ConformedBill → | Not Conformed |
| NCNorth Carolina | Not ConformedBill → | Not Conformed |
| NDNorth Dakota | ConformedBill → | Conformed |
| OHOhio | PendingBill → | Pending |
| OKOklahoma | Not ConformedBill → | Not Conformed |
| OROregon | ConformedBill → | Conformed |
| PAPennsylvania | Not ConformedBill → | Not Conformed |
| RIRhode Island | Not ConformedBill → | Not Conformed |
| SCSouth Carolina | Not ConformedBill → | Not Conformed |
| SDSouth Dakota | No Income Tax | No Income Tax |
| TNTennessee | No Income Tax | No Income Tax |
| TXTexas | No Income Tax | No Income Tax |
| UTUtah | Not ConformedBill → | Not Conformed |
| VTVermont | Not ConformedBill → | Not Conformed |
| VAVirginia | Not ConformedBill → | Not Conformed |
| WAWashington | No Income Tax | No Income Tax |
| WVWest Virginia | Not ConformedBill → | Not Conformed |
| WIWisconsin | Not ConformedBill → | Not Conformed |
| WYWyoming | No Income Tax | No Income Tax |
Why most states haven't conformed yet
"Conformity" is whether a state's income tax follows a federal change. States fall into three camps. Rolling conformity states automatically adopt federal changes unless they pass a law to decouple. Static (fixed-date) conformity states only adopt the federal code as of a specific date, so they must pass new legislation to pick up the OBBBA. And nine states have no income tax at all, so the question is moot there.
Because most state legislatures meet only part of the year and the OBBBA is new, the majority have not yet acted — which is why workers in non-conforming states may still owe state income tax on tips and overtime even though their federal tax is reduced. We update this tracker as states pass conformity (or decoupling) legislation. Find your state in the table above for its current status and a deeper explainer.
Data sourced from official state legislative databases. Last page build: August 8, 2026. This page revalidates automatically when Sanity data is updated.
Cite this data
This tracker is free to cite and link to. Suggested citation:
OBBBAcheck, "State OBBBA Conformity Tracker," accessed August 8, 2026, https://www.obbbacheck.com/learn/state-conformity.
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