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Index/Topics/Federal Tax Legislation

Federal Tax Legislation

The impact of federal tax legislation on state 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 1, 2026

Where can one find an up‑to‑date, state-by-state table of IRC conformity methods for individual income tax (rolling/static/selective)?

A single, up‑to‑date state-by-state table of how each state conforms to the (rolling, static/fixed-date, or selective) is published and maintained by major tax organizations and firms—most notably the...