State conformity with the Internal Revenue Code continues to be one of the most dynamic and challenging areas in tax compliance. This session explores how and why states choose to align or diverge from federal tax law and the impact those decisions have on both individuals and businesses. Join experts Patrick Nagle and Jeff Cronin for an in-depth discussion featuring real-world examples of how states are responding to the OBBBA’s new personal tax deduction provisions, including tipped income, overtime, vehicle loan interest, and senior bonuses. The session will also highlight representative states that illustrate broader regional and structural conformity patterns, helping attendees better anticipate and manage multi-state tax implications.