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Index/Topics/2024-2025 State Conformity

2024-2025 State Conformity

The conformity of states to federal tax changes in 2024 and 2025, including rolling, static, and selective conformity methods.

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Feb 1, 2026
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Which states specifically use rolling conformity and which use static conformity for individual income tax as of 2026?

Two consistent facts emerge from recent reporting: states adopt one of three approaches—, static (fixed-date) conformity, or selective/code-specific conformity—and the country is roughly split between...

Feb 3, 2026

How do states that use rolling conformity typically implement targeted decouplings or add-backs to protect revenue?

States that employ rolling IRC conformity automatically import federal tax changes into their state base unless they enact specific legislative or administrative exceptions, and to protect revenue suc...