Colorado
For Colorado, 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
- Colorado 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
- rolling conformity
- Has income tax
- yes verified
What the source says
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 September 27, 2017 and before January 1, 2023. State Follows IRC § 179-TCJA of 2017 : 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
— accountants.intuit.com, retrieved 2026-08-15
What crosslinktax.com says
Colorado | Yes | Yes |
— crosslinktax.com, retrieved 2026-08-15
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/