Arizona
For Arizona, section 179 conformity is conforms; state section 179 cap is federal limit applies; state section 179 phase-out is federal phase-out applies; bonus depreciation conformity is conforms; add-back rule is N/A, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Arizona verified
- Section 179 conformity
- conforms our reading
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies our reading
- Bonus depreciation conformity
- conforms our reading
- Add-back rule
- N/A our reading
- IRC conformity date
- IRC as of January 1, 2019
- Has income tax
- yes our reading
- Statute or guidance citation
- IRC § 168(k), in effect as of 01/01/2017 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
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 service in tax years beginning after December 31, 2016, Arizona allows an amount equal to the full amount, i.e., 100%, of the amount of bonus depreciation allowed under IRC § 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC § 179-TCJA of 2017: Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.
— accountants.intuit.com, retrieved 2026-08-15
Source
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US