State Responses to Conformity Issues Under OBBBA

States are responding to conformity challenges created by the One Big Beautiful Bill Act, which made sweeping and largely permanent changes to federal tax law affecting individuals and businesses. Because states use different conformity models (rolling, static, or selective) many have chosen to decouple from specific provisions, such as bonus depreciation, research and development expensing, and interest limitations, to manage revenue impacts and policy concerns. The full article, State Responses to Conformity Issues Under OBBBA, highlights wide variation in state approaches, noting that legislative timing, fiscal impact thresholds, and political considerations have produced a patchwork of conformity outcomes nationwide. (login required)