Arkansas
For Arkansas, 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 decouples — requires add-back; add-back rule is state does not conform to bonus depreciation; adjustment required, recorded from its source on 2026-08-15.
- State
- Arkansas 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
- decouples — requires add-back
- Add-back rule
- state does not conform to bonus depreciation; adjustment required
- IRC conformity date
- IRC as of January 1, 2022
- Has income tax
- yes verified
- Statute or guidance citation
- IRC §179 as in effect on January 1, 2022 verified
What the source says
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 § 179-TCJA of 2017 : Yes Arkansas adopts IRC §179 as in effect on January 1, 2022, and, therefore, 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.
— 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.
Bonus depreciation conformity
accountants.intuit.com says bonus depreciation conformity is decouples — requires add-back, as of 2026-08-15.
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 § 179-TCJA of 2017 : Yes Arkansas adopts IRC §179 as in effect on January 1, 2022, and, therefore, 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.
crosslinktax.com says bonus depreciation conformity is conforms, as of 2026-08-15.
Arkansas | Yes | Yes |
Add-back rule
accountants.intuit.com says add-back rule is state does not conform to bonus depreciation; adjustment required, as of 2026-08-15.
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 § 179-TCJA of 2017 : Yes Arkansas adopts IRC §179 as in effect on January 1, 2022, and, therefore, 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.
crosslinktax.com says add-back rule is N/A, as of 2026-08-15.
Arkansas | Yes | Yes |
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/