OBBBA State Conformity Tracker

Federal OBBBA provisions (tips, overtime, SALT) are automatic on federal returns — but whether your STATE taxes follow depends on your state's conformity rules.

9
No State Income Tax

Full federal OBBBA savings. No state taxes on tips or overtime.

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34
Rolling Conformity

Automatically adopt federal OBBBA changes. State taxes may benefit from some provisions.

8
Static Conformity

Must pass state legislation to adopt OBBBA. Tips and overtime may still be taxed at state level.

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All 50 States + D.C.

Alabama
Needs legislation
State rate: 5%
→
Alaska
No income tax
→
Arizona
Auto-conforms
State rate: 2.5%
→
Arkansas
Auto-conforms
State rate: 4.4%
→
California
Needs legislation
State rate: 13.3%
→
Colorado
Auto-conforms
State rate: 4.4%
→
Connecticut
Needs legislation
State rate: 6.99%
→
Delaware
Auto-conforms
State rate: 6.6%
→
Florida
No income tax
→
Georgia
Auto-conforms
State rate: 5.49%
→
Hawaii
Needs legislation
State rate: 11%
→
Idaho
Auto-conforms
State rate: 5.8%
→
Illinois
Needs legislation
State rate: 4.95%
→
Indiana
Auto-conforms
State rate: 3.15%
→
Iowa
Auto-conforms
State rate: 3.8%
→
Kansas
Auto-conforms
State rate: 5.7%
→
Kentucky
Auto-conforms
State rate: 4%
→
Louisiana
Auto-conforms
State rate: 3%
→
Maine
Auto-conforms
State rate: 7.15%
→
Maryland
Auto-conforms
State rate: 5.75%
→
Massachusetts
Auto-conforms
State rate: 5%
→
Michigan
Auto-conforms
State rate: 4.05%
→
Minnesota
Needs legislation
State rate: 9.85%
→
Mississippi
Auto-conforms
State rate: 4.7%
→
Missouri
Auto-conforms
State rate: 4.8%
→
Montana
Auto-conforms
State rate: 6.75%
→
Nebraska
Auto-conforms
State rate: 5.84%
→
Nevada
No income tax
→
New Hampshire
No income tax
→
New Jersey
Needs legislation
State rate: 10.75%
→
New Mexico
Auto-conforms
State rate: 5.9%
→
New York
Auto-conforms
State rate: 10.9%
→
North Carolina
Auto-conforms
State rate: 4.5%
→
North Dakota
Auto-conforms
State rate: 2.5%
→
Ohio
Auto-conforms
State rate: 3.75%
→
Oklahoma
Auto-conforms
State rate: 4.75%
→
Oregon
Auto-conforms
State rate: 9.9%
→
Pennsylvania
Needs legislation
State rate: 3.07%
→
Rhode Island
Auto-conforms
State rate: 5.99%
→
South Carolina
Auto-conforms
State rate: 6.4%
→
South Dakota
No income tax
→
Tennessee
No income tax
→
Texas
No income tax
→
Utah
Auto-conforms
State rate: 4.65%
→
Vermont
Auto-conforms
State rate: 8.75%
→
Virginia
Auto-conforms
State rate: 5.75%
→
Washington
No income tax
→
West Virginia
Auto-conforms
State rate: 5.12%
→
Wisconsin
Auto-conforms
State rate: 7.65%
→
Wyoming
No income tax
→
District of Columbia
Auto-conforms
State rate: 10.75%
→