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.
- State
- Arizona verified
- Section 179 conformity
- conforms verified
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies
- Bonus depreciation conformity
- conforms verified
- Add-back rule
- N/A
- IRC conformity date
- IRC as of January 1, 2019
- Has income tax
- yes verified
- Statute or guidance citation
- IRC § 168(k), in effect as of 01/01/2017 verified
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
Sources disagree
More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.
Section 179 conformity
accountants.intuit.com says section 179 conformity is conforms, as of 2026-08-15.
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.
crosslinktax.com says section 179 conformity is conforms with state cap, as of 2026-08-15.
Yes | | Arizona | No | No | Sec 179 limit – $25,000 |
State Section 179 cap
accountants.intuit.com says state section 179 cap is federal limit applies, as of 2026-08-15.
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.
crosslinktax.com says state section 179 cap is $25,000, as of 2026-08-15.
Yes | | Arizona | No | No | Sec 179 limit – $25,000 |
State Section 179 phase-out
accountants.intuit.com says state section 179 phase-out is federal phase-out applies, as of 2026-08-15.
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.
crosslinktax.com says state section 179 phase-out is state rules apply, as of 2026-08-15.
Yes | | Arizona | No | No | Sec 179 limit – $25,000 |
Bonus depreciation conformity
accountants.intuit.com says bonus depreciation conformity is conforms, as of 2026-08-15.
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.
crosslinktax.com says bonus depreciation conformity is decouples — requires add-back, as of 2026-08-15.
Yes | | Arizona | No | No | Sec 179 limit – $25,000 |
Add-back rule
accountants.intuit.com says add-back rule is N/A, as of 2026-08-15.
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.
crosslinktax.com says add-back rule is Arizona does not conform to bonus depreciation, as of 2026-08-15.
Yes | | Arizona | No | No | Sec 179 limit – $25,000 |
Sources
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- crosslinktax.comhttps://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/