State Conformity with OBBBA – Maps and Charts

The OBBBA (H.R. 1) made several significant changes to the Internal Revenue Code (IRC) which will impact the computation of taxable income for state corporate income tax purposes. COST has put together several maps and charts that address the states’ conformity with some of the OBBBA changes based on whether a state is generally a static (fixed IRC conformity date(s)) or a rolling (unless decoupled, adopts current version of the IRC). Please note that the maps and charts are only general guidance and should not be relied on for tax compliance. While we will update the maps and charts as states modify their laws, please note the date a map or chart was last updated to confirm whether a recent change by a state is addressed. If you have any questions or believe there is an error in a map or a chart, please Priya Nair.

MAPS

Click here for a combined document of all maps.

CHARTS

State Conformity Chart Section 163(j) - Click Here

State IRC Conformity Chart - Click Here

State Conformity Chart Section 174 - Click Here

State Conformity Chart section 168(k) - Click Here

State Conformity Chart Section 168(n) - Click Here