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Index/Topics/Rolling Conformity

Rolling Conformity

A state's tax code automatically tracks changes to the Internal Revenue Code as they occur.

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Jan 27, 2026
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How do state conformity rules work and which states use rolling federal conformity versus static conformity for individual income tax?

When , states must decide whether to adopt those changes for their own income tax bases — a process called — and they do so either by automatically following the current () or by referencing the IRC a...

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...