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values | source_quote stringlengths 66 1.61k | state stringlengths 4 20 | state_section_179_cap stringlengths 3 269 | state_section_179_phaseout stringclasses 8
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | alabama | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes. Alabama conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJ... | Alabama | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/alabama/ | [
"state"
] | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | alaska | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | Alaska | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/alaska/ | null | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | arizona | IRC as of January 1, 2019 | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Arizona conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. For property placed in servi... | Arizona | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/arizona/ | [
"state",
"statute_citation"
] | IRC § 168(k), in effect as of 01/01/2017 | null |
state does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | arkansas | IRC as of January 1, 2022 | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Arkansas does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § ... | Arkansas | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/arkansas/ | [
"state",
"statute_citation"
] | IRC §179 as in effect on January 1, 2022 | null |
California does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | california | null | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No California does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after 09/27/2017, and before 01/01/2023. State Follows IRC § 179-TCJA of... | California | state cap applies (does not conform to TCJA increase to $1 million) | state phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/california/ | [
"state"
] | null | [
{
"field": "state_section_179_cap",
"versions": [
{
"as_of": "2026-08-15T00:00:00",
"source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
"source_quote": "State Follows Bonus ... |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | colorado | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Colorado conforms to the IRC as currently amended and has not decoupled from the changes made by the Tax Cuts and Jobs Act (TCJA) to IRC § 168(k) that allows a 100% first-year deduction for the adjusted basis for qualified property acquired and placed in service after... | Colorado | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/colorado/ | [
"state"
] | null | null |
any additional allowance for bonus depreciation under IRC § 168(k) must be added back; 25% of the disallowed deduction may be deducted for each of the four succeeding tax years | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | connecticut | null | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | Yes Colorado conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC Section 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation State Follows Bonus Depreciation-TCJA of 2017 : No Connecticut | Connecticut | 80% of IRC § 179 deduction is disallowed; 25% of disallowed portion allowed in each of the four succeeding income years | state rules apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/connecticut/ | [
"state"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | delaware | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | Federal deduction is reflected in federal taxable income, Delaware's starting point for computing income and Delaware requires depletion adjustment but not depreciation adjustment. State Follows IRC § 179-TCJA of 2017: Yes Delaware conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxp... | Delaware | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/delaware/ | [
"state"
] | null | null |
District of Columbia does not conform to bonus depreciation | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | district-of-columbia | null | conforms with state cap | https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/ | Yes | | District of Columbia | No | No | Sec 179 limit – $25,000 | | District of Columbia | $25,000 | state rules apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/district-of-columbia/ | [
"state",
"state_section_179_cap"
] | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | florida | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | Florida | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/florida/ | null | null | null |
Georgia's IRC conformity specifically excludes IRC § 168(k) | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | georgia | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | Georgia's IRC conformity specifically excludes IRC § 168(k). State Follows IRC § 179-TCJA of 2017: Yes Georgia conforms | Georgia | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/georgia/ | [
"state"
] | IRC § 168(k) specifically excluded | null |
Hawaii does not conform to IRC § 168(k) | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | hawaii | null | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii doe... | Hawaii | $25,000 | $200,000 | https://referencesource.org/state-section-179-bonus-depreciation-conformity/hawaii/ | [
"state",
"state_section_179_cap"
] | IRC Section 179(b)(1), IRC Section 179(b)(2) | null |
Idaho does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | idaho | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Idaho does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179... | Idaho | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/idaho/ | [
"state"
] | null | null |
for taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | illinois | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No For taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction. For tax years beginning before December 31, 2021, Illinois conformed to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the ... | Illinois | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/illinois/ | [
"state"
] | null | null |
Indiana does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | indiana | null | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 1... | Indiana | $25,000 | state rules apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/indiana/ | [
"state",
"state_section_179_cap"
] | null | null |
Iowa does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | iowa | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Iowa does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-... | Iowa | federal limit applies (fully conforms beginning tax year 2020) | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/iowa/ | [
"state",
"statute_citation"
] | IRC § 179 | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | kansas | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Kansas conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Kansas conforms to IRC as cur... | Kansas | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/kansas/ | [
"state"
] | null | null |
only the depreciation deduction allowed under IRC § 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | kentucky | IRC as of December 31, 2001 (for depreciation) | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | Yes Kansas conforms to the IRC as amended and therefore conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC § 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. State Follows Bonus De... | Kentucky | $100,000 (for property placed in service on or after January 1, 2020; IRC § 179 in effect on December 31, 2003) | phase-out provisions in effect in 2003 do not apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/kentucky/ | [
"state"
] | IRC § 168 in effect on December 31, 2001; IRC § 179 in effect on December 31, 2003 | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | louisiana | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Louisiana conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TC... | Louisiana | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/louisiana/ | [
"state"
] | null | null |
addition modification applies to all property placed in service in Maine; Maine capital investment credit may be claimed | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | maine | IRC as of a specified date | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Maine does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. For property place... | Maine | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/maine/ | [
"irc_conformity_date",
"state"
] | null | null |
Maryland does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | maryland | null | does not conform | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Maryland does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § ... | Maryland | does not conform to TCJA increase | state rules apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/maryland/ | [
"state"
] | null | null |
Massachusetts specifically decoupled from the federal bonus depreciation provisions under IRC § 168(k) | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | massachusetts | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Massachusetts does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Massachusetts s... | Massachusetts | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/massachusetts/ | [
"state",
"statute_citation"
] | IRC § 168(k) | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | michigan | current IRC (if taxpayer elects) | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Michigan conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after 9/27/2017, and before 1/1/2023 if taxpayer elects to use current IRC. State... | Michigan | federal limit applies (if taxpayer elects to use current IRC) | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/michigan/ | [
"state"
] | null | null |
Taxpayers must add back 80% of the federal depreciation bonus to their Minnesota return in the first year and then 20% of the addback amount can be subtracted in each of the next 5 years | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | minnesota | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Minnesota does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Taxpayers must add ... | Minnesota | federal limit applies (full conformity beginning tax year 2020) | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/minnesota/ | [
"state"
] | null | null |
Mississippi regulations provide that bonus depreciation is not considered 'reasonable.' However, effective July 1, 2021, Mississippi expressly provides that, for new or used aircraft, equipment, engines, or other parts and tools used for aviation, the allowance for bonus depreciation conforms to federal bonus depreciat... | partial conformity | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | mississippi | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Partial Mississippi partially conforms to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023... | Mississippi | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/mississippi/ | [
"state"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | missouri | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Missouri conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Missouri adopts the Interna... | Missouri | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/missouri/ | [
"state"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | montana | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Montana follows federal law. State Follows IRC § 179-TCJA of 2017: Yes Montana follows federal law and so conforms to the conforms to the provisions of the Tax Cuts and Jobs Act that increase the maximum amount a taxpayer may expense under IRC Sec. 179 to $1 million, ... | Montana | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/montana/ | [
"state"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | nebraska | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Nebraska conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017: Yes Nebraska conforms t... | Nebraska | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/nebraska/ | [
"state"
] | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | nevada | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | Nevada | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/nevada/ | null | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | new-hampshire | N/A | N/A | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017: N/A | New Hampshire | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-hampshire/ | [
"irc_conformity_date",
"state",
"state_section_179_cap"
] | null | null |
New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001 | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | new-jersey | IRC as of December 31, 2002 (Section 179); IRC as of December 31, 2001 (depreciation) | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC § 179-TCJA of 2017: No New Jersey does not conform to the Tax Cuts and ... | New Jersey | IRC as it was in effect on December 31, 2002 | state rules apply (IRC as of December 31, 2002) | https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-jersey/ | [
"state",
"state_section_179_cap"
] | null | [
{
"field": "state_section_179_cap",
"versions": [
{
"as_of": "2026-08-15T00:00:00",
"source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
"source_quote": "State Follows Bonus ... |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | new-mexico | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes New Mexico conforms conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC... | New Mexico | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-mexico/ | [
"state"
] | null | null |
New York does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | new-york | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No New York does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § ... | New York | federal limit applies (but New York disallows IRC § 179 for SUVs that are not passenger automobiles as defined in IRC § 280F(d)(5)) | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-york/ | [
"state",
"statute_citation"
] | IRC § 280F(d)(5) | null |
adjustments must be made | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | north-carolina | null | does not conform | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No North Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Adjustments mu... | North Carolina | adjustments must be made | state rules apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/north-carolina/ | [
"state",
"state_section_179_cap"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | north-dakota | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes North Dakota follows federal law, and so conforms to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before Janua... | North Dakota | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/north-dakota/ | [
"state"
] | null | null |
Ohio has decoupled from the changes made by the TCJA to IRC § 168(k) | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | ohio | IRC as of a specified date | conforms with state cap | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | Yes New York conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC Section 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. However, New York disallows the amount of any deduction claimed pu... | Ohio | add back five-sixths of the excess of the IRC section 179 amount allowed over the amount which would have been allowed based upon IRC section 179 in effect on December 31, 2002; deduct 1/5 of the qualifying section 179 amounts added back on a previous year's tax report | state rules apply (IRC as of December 31, 2002) | https://referencesource.org/state-section-179-bonus-depreciation-conformity/ohio/ | [
"irc_conformity_date",
"state"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | oklahoma | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Oklahoma conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. For taxable years beginning... | Oklahoma | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/oklahoma/ | [
"state"
] | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | oregon | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Oregon conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA ... | Oregon | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/oregon/ | [
"state"
] | null | null |
Pennsylvania does not conform to bonus depreciation and does not follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the CARES Act | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | pennsylvania | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Pennsylvania does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Nor does Pennsyl... | Pennsylvania | federal limit applies (effective January 1, 2023; for tax years 2003 through 2022, $25,000 with $200,000 phase-out) | federal phase-out applies (effective January 1, 2023) | https://referencesource.org/state-section-179-bonus-depreciation-conformity/pennsylvania/ | [
"state"
] | null | null |
Rhode Island does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | rhode-island | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Rhode Island does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IR... | Rhode Island | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/rhode-island/ | [
"state"
] | null | null |
South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes. | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | south-carolina | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No South Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. South Car... | South Carolina | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/south-carolina/ | [
"state"
] | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | south-dakota | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | South Dakota | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/south-dakota/ | null | null | null |
Tennessee is listed among states that decouple from bonus depreciation | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | tennessee | null | N/A | https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/ | The decoupled list for 2026 includes California, New York, New Jersey, Pennsylvania, Massachusetts, the District of Columbia, Connecticut, Maryland, Tennessee, North Carolina, Indiana, and Wisconsin, among others. | Tennessee | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/tennessee/ | [
"state"
] | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | texas | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | Texas | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/texas/ | null | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | utah | rolling conformity | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes Utah conforms to the Tax Cuts and Jobs Act of 2017 provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179... | Utah | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/utah/ | [
"state"
] | null | null |
Vermont has decoupled from the federal bonus depreciation provision | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | vermont | IRC as amended through a specific date | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Vermont does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Vermont has decoupled... | Vermont | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/vermont/ | [
"state"
] | null | null |
Virginia disallows any bonus depreciation for certain assets under IRC § 168(k) | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | virginia | null | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Virginia does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Virginia disallows any ... | Virginia | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/virginia/ | [
"state",
"statute_citation"
] | IRC § 168(k) | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | washington | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | Washington | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/washington/ | null | null | null |
N/A | conforms | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | west-virginia | IRC as amended in 2019 | conforms | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after 09/27/2017, and before 01/01/2023. The state conforms to all amendment... | West Virginia | federal limit applies | federal phase-out applies | https://referencesource.org/state-section-179-bonus-depreciation-conformity/west-virginia/ | [
"state"
] | null | null |
Wisconsin does not conform to bonus depreciation; adjustment required | decouples — requires add-back | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | yes | wisconsin | null | does not conform | https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US | State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC §... | Wisconsin | does not conform to TCJA increase | state rules apply | https://referencesource.org/state-section-179-bonus-depreciation-conformity/wisconsin/ | [
"state"
] | null | null |
N/A | N/A | [
"addback_rule",
"bonus_depreciation_conformity",
"has_income_tax",
"section_179_conformity",
"state_section_179_phaseout"
] | no | wyoming | N/A | N/A | https://www.section179.org/section_179_by_state/ | If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax. | Wyoming | N/A | N/A | https://referencesource.org/state-section-179-bonus-depreciation-conformity/wyoming/ | null | null | null |
State conformity to federal Section 179 and bonus depreciation rules
Canonical, always-current version: https://referencesource.org/state-section-179-bonus-depreciation-conformity/ Machine-readable: https://referencesource.org/state-section-179-bonus-depreciation-conformity/data.json — this mirror is a point-in-time copy.
- Last verified: 2026-10-27
- Stale after: 2027-08-15 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
- Records: 51
Whether each US state conforms to the federal Section 179 expensing limit and the 100% bonus depreciation deduction, and what state-specific caps or add-back rules apply when it does not. Each record is one state, stating its conformity status for both Section 179 and bonus depreciation, the state's own Section 179 dollar cap if different from federal, whether the state requires a bonus depreciation add-back, the depreciation method the state uses instead, and a statute or administrative citation. The federal Section 179 limit for 2026 is $2,560,000 with a $4,090,000 phase-out; 100% bonus depreciation was made permanent by the One Big Beautiful Bill Act (January 2025). At least a dozen states decouple from bonus depreciation (California, New York, New Jersey, Pennsylvania, Massachusetts, DC, Connecticut, Maryland, Tennessee, North Carolina, Indiana, Wisconsin among others), and several cap Section 179 far below the federal limit (California: $25,000; New Jersey: $25,000; Pennsylvania: not allowed for corporate income tax). A $480,000 equipment purchase in California produces roughly $51,000 in extra state tax in year one. Answers 'does my state allow bonus depreciation', 'what is the Section 179 limit in [state]', 'do I have to add back bonus depreciation on my state return', and 'which states decouple from federal depreciation rules'.
Provenance — what every record carries
Every record carries source (the URL the value was read from) and
source_quote (a verbatim quote from that page stating it). A value you
cannot check against its page is indistinguishable from an invented one;
these can all be checked. Each record is also individually addressable on
the canonical site at its url.
Licence position
State tax conformity positions are facts derived from state statutes and revenue department publications; not copyrightable. Sources are tax software support pages, CPA educational articles, and state revenue department publications.
Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.
Sources
- https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- https://www.section179.org/section_179_by_state/
- https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/
- https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/
Fields
See any record in data/records.jsonl — field names are self-describing,
and the canonical page for each record renders them with labels:
https://referencesource.org/state-section-179-bonus-depreciation-conformity/
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