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Tax pros discuss OBBB state conformity challenges

March 19, 2026 / 4 min read

Plante Moran’s David DeCew shares insights with Thomson Reuters on evolving state tax conformity challenges following the One, Big, Beautiful Bill, highlighting bonus depreciation, Section 1202 QSBS exemption, and Section 163(j) interest expense limitation.

Recently, Plante Moran Partner David DeCew shared insights with Thomson Reuters on the evolving challenges of state tax conformity following the One, Big, Beautiful Bill Act’s (OBBB) enactment. Dave discusses how shifting state responses and potential decoupling provisions create ongoing uncertainty for businesses navigating bonus depreciation, Section 1202 QSBS exemption, Section 163(j) interest expense limitation, and other key provisions.

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