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State Tracker

State-by-State Penny Rounding Tracker

Track state legislation and official guidance on cash rounding policies across the United States.

Federal Status

Common Cents Act

Senate:S.1525In Committee
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House:H.R.3074Passed Committee
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House Financial Services Committee passed 35-13 on July 23, 2025. Awaiting floor vote — no floor action since September 2025; the committee-passed version no longer includes rounding rules.

Treasury Guidance

Issued December 23, 2025

Recommends symmetrical rounding to the nearest 5 cents for cash transactions.

View Treasury FAQ

Penny Circulation

The Federal Reserve resumed accepting penny deposits January 14, 2026 and resumed bank penny orders March 23, 2026. Existing pennies remain legal tender.

Other Federal Bills (all in committee, none with a hearing)

Data last verified June 18, 2026Cross-checked against official .gov sourcesHow we verify →

All States & Territories

StateStatusSummaryCash LawLocal Actions
Law Enacted

Signed by Gov. Ivey April 16, 2026; effective April 17, 2026

No Policy Yet

No state rounding policy yet

Law Enacted

Signed by Gov. Hobbs March 13, 2026 (Chapter 5); emergency clause — effective immediately

AR
Arkansas
No Policy Yet

No state rounding policy yet

Bill Pending

AB 1793 (Asm. Ward, D-San Diego): symmetrical rounding on final post-tax price (1,2,6,7→down; 3,4,8,9→up); exempts totals of 4¢ or less and all non-cash payments

Official Guidance

Retailers may round cash transaction totals; sales tax calculated to three decimal places and rounded up to nearest penny when third digit exceeds four

Law Enacted

HB 5349 signed by Gov. Lamont June 4, 2026 (Public Act 26-128)

Bristol
No Policy Yet

No state rounding policy yet

No Policy Yet

No state rounding policy yet

Law Enacted

Signed by Gov. DeSantis May 11, 2026 (Chapter 2026-68); effective immediately

Law Enacted

Signed by Gov. Kemp May 11, 2026; effective upon signature

Awaiting Governor

SB 3255 passed both chambers; original HB 2346 died (rounding language moved to SB 3255)

Honolulu
Law Enacted

Signed by Gov. Little March 31, 2026 (Chapter 241); effective July 1, 2026

No Policy Yet

No state rounding policy yet

Law Enacted

Retailers may round cash transactions to nearest nickel (retailer's choice of up or down)

Official Guidance

Retailers may round cash transactions to nearest nickel

narrower only: school athletic events
No Policy Yet

No state rounding policy yet

City of Liberal
Law Enacted

Statewide cash rounding to the nearest nickel codified in the 2026 revenue act (HB 757 → Acts Ch. 161): MANDATORY for state agencies, local governments, and school districts; PERMISSIVE for retailers and the private sector. Effective July 15, 2026

No Policy Yet

No state rounding policy yet

No Policy Yet

No state rounding policy yet

Auburn
Law Enacted

Signed by Gov. Moore May 12, 2026 (Chapters 515/516); emergency — effective immediately

Official Guidance

Rounding bill advancing: reported favorably May 26, 2026 as H 5450 (formerly HD 5559/H 5138, Rep. Tackey Chan); now in House Ways & Means

Official Guidance

SB 1014 (Sen. Irwin) introduced June 3, 2026: would MANDATE rounding DOWN on cash transactions — a consumer-favorable approach no other state has adopted

Law Enacted

Omnibus state government bill signed by Gov. Walz May 27, 2026 (Laws 2026, Chapter 119)

No Policy Yet

No state rounding policy yet

Awaiting Governor

Passed House 145-0 and Senate 22-5; Truly Agreed To and Finally Passed May 12, 2026

Smithville
No Policy Yet

No state rounding policy yet

Law Enacted

LB 837's rounding provisions (Sen. Mike Jacobson) amended into LB 838 via AM2326; passed Final Reading 46-3 with emergency clause

No Policy Yet

No state rounding policy yet

No Policy Yet

DRA "2026 Tax Tips" release (Mar 10, 2026): Meals & Rentals Tax must be calculated on the full pre-rounding price; round only after taxes/fees; keep POS records — informal filing guidance, not a rounding rule

Official Guidance

Rounding bill advancing: S3977 (Sens. Singer R / Lagana D) — permissive cash-only symmetric rounding with charity round-up protections and civil penalties for misapplied rounding; reported from Senate Commerce 5-0 WITH committee amendments (May 18, 2026 — the First Reprint is the current text; non-cash payments excluded), now in Budget & Appropriations with no action as of June 12. Companion A5233 (Asm. Freiman) introduced June 8, 2026

Law Enacted

Omnibus tax bill signed by Gov. Lujan Grisham March 4, 2026; rounding sections effective July 1, 2026

Bernalillo County
Awaiting Governor

Senate passed 59-2 (June 3); Assembly repassed amended version 133-4 (May 18)

Official Guidance

Retailers may use symmetrical rounding or always round down

ND
North Dakota
No Policy Yet

No state rounding policy yet

Bill Pending

Introduced by Reps. Roemer (R-Richfield) and Hall (R-Madison Twp.)

Law Enacted

Signed by Gov. Stitt May 11, 2026; passed House 95-0 and Senate 46-0

Tulsa
Law Enacted

Signed by Gov. Kotek April 7, 2026 (Chapter 126); emergency clause — effective on passage

Bill Pending

HB 2388 (Rep. Nathan Davidson, D-103, bipartisan co-sponsors): amended text (PN 3542) REQUIRES Commonwealth agencies, municipal authorities, and political subdivisions accepting in-person physical legal tender to round cash totals to the nearest nickel — government collections only, not general retail; excludes electronic, check, and card payments

City law (Philadelphia, 2019)+ narrower: school events
Philadelphia
No Policy Yet

No state rounding policy yet

Official Guidance

Sales tax must be calculated and remitted on original unrounded price

Official Guidance

Retailers MAY round total cash amount to nearest nickel when exact change unavailable

Law Enacted

Signed by Gov. Lee March 23, 2026; passed House 88-1, Senate 32-0

Official Guidance

Tax calculated on sales price before any rounding

Official Guidance

First state to issue guidance (November 10, 2025)

Law Enacted

Omnibus economic development bill S.327 signed by Gov. Scott June 8, 2026; effective on passage

Law Enacted

Signed by Gov. Spanberger April 13, 2026; passed House 97-0

Law Enacted

Signed by Gov. Ferguson March 23, 2026 (Chapter 138); effective June 11, 2026

No Policy Yet

No state rounding policy yet

Official Guidance

Sales/use tax calculated before any rounding; full calculated tax must be remitted

No Policy Yet

No state rounding policy yet

City of Cody
U.S. Territories
Bill Pending

P. del S. 1288 (Sen. Matías Rosario): MANDATORY symmetric nickel rounding (1,2,6,7→down; 3,4,8,9→up) on cash totals or change; cash only; prohibits rounding past the nickel and price-structuring to game rounding

GU
Guam
No Policy Yet

No state rounding policy yet

VI
U.S. Virgin Islands
No Policy Yet

No state rounding policy yet

AS
American Samoa
No Policy Yet

No state rounding policy yet

MP
Northern Mariana Islands
No Policy Yet

No state rounding policy yet

About Cash Acceptance Laws

Some states and cities have laws requiring businesses to accept cash. While separate from penny rounding guidance, these laws may affect how businesses implement rounding:

  • If rounding only applies to cash, it could be seen as penalizing cash customers
  • Use symmetrical rounding to ensure fairness over time
View NCSL Cash Acceptance Overview

Track Policy Changes

Get notified when states update their rounding policies and guidance.

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