states that don't conform to federal bonus depreciation
The District of Columbia does not conform to the federal treatment of bonus depreciation under I.R.C. Â§ 168(k) and requires an addition to federal taxable income for any bonus depreciation taken at the federal level. [ D.C. Code Ann. Â§ 47-1803.03(a)(7); D.C. Code Ann. Â§ 47-1803.03(b-3); D.C. Code Ann.