Intuit HelpIntuit

State Conformity for the One Big Beautiful Bill Act of 2025

by Intuit• Updated 5 days 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 legislations on if they will conform or not. This article will be updated regularly as states make announcements. States that do not conform will have a state adjustment to account for those differences.

Select your state:

Alabama

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

Back to State table

Alaska

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

Back to State table

Arizona

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

Back to State table

Arkansas

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

Back to State table

California

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

Back to State table

Colorado

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

Back to State table

Connecticut

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

Back to State table

Delaware

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

Back to State table

Florida

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

Back to State table

Georgia

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

Back to State table

Hawaii

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

Back to State table

Iowa

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

Back to State table

Idaho

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

Back to State table

Illinois

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:
- 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:
- Other
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Conforms

Back to State table

Indiana

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

Back to State table

Kansas

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

Back to State table

Kentucky

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

Back to State table

Louisiana

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:
- To be determined

Back to State table

Massachusetts

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:
- 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:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- To be determined

Back to State table

Maryland

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

Back to State table

Maine

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:
- 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:
- Conforms

Back to State table

Michigan

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

Back to State table

Minnesota

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

Back to State table

Missouri

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

Back to State table

Mississippi

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

Back to State table

Montana

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

Back to State table

Nebraska

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

Back to State table

North Carolina

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

Back to State table

North Dakota

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

Back to State table

New Hampshire

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:
- 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:
- 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:
- To be determined

Back to State table

New Jersey

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:
- To be determined
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:
- To be determined

Back to State table

New Mexico

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

Back to State table

New York

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

Back to State table

Nevada

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

Back to State table

Ohio

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:
- 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:
- To be determined
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

Back to State table

Oklahoma

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

Back to State table

Oregon

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

Back to State table

Pennsylvania

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

Back to State table

Rhode Island

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

Back to State table

South Carolina

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

Back to State table

South Dakota

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

Back to State table

Tennessee

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

Back to State table

Texas

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

Back to State table

Utah

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

Back to State table

Virginia

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:
- 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

Back to State table

Vermont

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:
- 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:
- 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:
- To be determined

Back to State table

Washington

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

Back to State table

Wisconsin

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

Back to State table

West Virginia

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:
- 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:
- Does not conform
State follows increased dollar limitations for expensing of certain depreciable business assets - Section 70306:
- Does not conform

Back to State table

Wyoming

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

Back to State table

Lacerte TaxProConnect Tax OnlineProSeries BasicProSeries Professional

More like this

Dynamic Ads

Dynamic Ads