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State Conformity for the One Big Beautiful Bill Act of 2025

by Intuit•3• Updated 2 months ago

This article will assist you to identify which states conform to federal changes from the One Big Beautiful Bill Act. Many states are still pending legislation on whether they will conform or not. This article will be updated regularly as states make announcements. States that do not conform will need a state adjustment to account for those differences.

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

Not applicable. State does not have a standard income tax return.

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Not applicable
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Not Applicable
State follows no tax on overtime - Section 70202:
- Not Applicable
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- To be determined
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

Idaho released a recent press release about state conformity. Read more here.

State follows SALT changes-Section 70120 :
- Other
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Not Applicable
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Other
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- To be determined
State follows no tax on tip changes - Section 70201:
- To be determined
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- To be determined
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- To be determined

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Other
State follows special depreciation allowance for qualified production property - Section 70307:
- Other
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- To be determined
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Not Applicable
State follows no tax on tip changes - Section 70201:
- Not Applicable
State follows no tax on overtime - Section 70202:
- Not Applicable
State follows no tax on car loan interest - Section 70203:
- Not Applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- To be determined
State follows no tax on overtime - Section 70202:
- To be determined
State follows no tax on car loan interest - Section 70203:
- To be determined
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

Not applicable. State does not have a standard income tax return.

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Conforms
State follows no tax on overtime - Section 70202:
- Conforms
State follows no tax on car loan interest - Section 70203:
- Conforms
State follows 100% bonus depreciation for certain business property - Section 70301:
- Other
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

Not applicable. State does not have a standard income tax return.

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Not applicable
State follows no tax on overtime - Section 70202:
- Not applicable
State follows no tax on car loan interest - Section 70203:
- Not applicable
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

Not applicable. State does not have a standard income tax return.

State follows SALT changes-Section 70120 :
- Conforms
State follows no tax on tip changes - Section 70201:
- To be determined
State follows no tax on overtime - Section 70202:
- To be determined
State follows no tax on car loan interest - Section 70203:
- To be determined
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Conforms
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Conforms
State follows special depreciation allowance for qualified production property - Section 70307:
- Not applicable
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

State follows SALT changes-Section 70120 :
- Does not conform
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

Not applicable. State does not have a standard income tax return.

State follows SALT changes-Section 70120 :
- Not applicable
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

State follows SALT changes-Section 70120 :
- To be determined
State follows no tax on tip changes - Section 70201:
- Does not conform
State follows no tax on overtime - Section 70202:
- Does not conform
State follows no tax on car loan interest - Section 70203:
- Does not conform
State follows 100% bonus depreciation for certain business property - Section 70301:
- Does not conform
State follows special depreciation allowance for qualified production property - Section 70307:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

Not applicable. State does not have a standard income tax return.

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