{
  "name": "State conformity to federal Section 179 and bonus depreciation rules",
  "description": "Whether each US state conforms to the federal Section 179 expensing limit and the 100% bonus depreciation deduction, and what state-specific caps or add-back rules apply when it does not. Each record is one state, stating its conformity status for both Section 179 and bonus depreciation, the state's own Section 179 dollar cap if different from federal, whether the state requires a bonus depreciation add-back, the depreciation method the state uses instead, and a statute or administrative citation. The federal Section 179 limit for 2026 is $2,560,000 with a $4,090,000 phase-out; 100% bonus depreciation was made permanent by the One Big Beautiful Bill Act (January 2025). At least a dozen states decouple from bonus depreciation (California, New York, New Jersey, Pennsylvania, Massachusetts, DC, Connecticut, Maryland, Tennessee, North Carolina, Indiana, Wisconsin among others), and several cap Section 179 far below the federal limit (California: $25,000; New Jersey: $25,000; Pennsylvania: not allowed for corporate income tax). A $480,000 equipment purchase in California produces roughly $51,000 in extra state tax in year one. Answers 'does my state allow bonus depreciation', 'what is the Section 179 limit in [state]', 'do I have to add back bonus depreciation on my state return', and 'which states decouple from federal depreciation rules'.",
  "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/",
  "licence": "State tax conformity positions are facts derived from state statutes and revenue department publications; not copyrightable. Sources are tax software support pages, CPA educational articles, and state revenue department publications.",
  "last_verified": "2026-08-15",
  "stale_after": "2027-08-15",
  "sources": [
    "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
    "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
    "https://www.section179.org/section_179_by_state/",
    "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/"
  ],
  "records": [
    {
      "state": "Alabama",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "alabama",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/alabama/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes. Alabama 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. State Follows IRC \u00a7 179-TCJA of 2017 Yes. Alabama 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.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Alaska",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "alaska",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/alaska/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    },
    {
      "state": "Arizona",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "IRC as of January 1, 2019",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 168(k), in effect as of 01/01/2017",
      "id": "arizona",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/arizona/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "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 \u00a7 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state",
        "statute_citation"
      ],
      "disagreements": [
        {
          "field": "section_179_conformity",
          "versions": [
            {
              "value": "conforms",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms with state cap",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.",
              "as_of": "2026-08-15"
            },
            {
              "value": "$25,000",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "federal phase-out applies",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "conforms",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.",
              "as_of": "2026-08-15"
            },
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 168(k) , in effect as of 01/01/2017, to be subtracted from Arizona gross income. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Arizona conforms to the IRC in effect on January 1, 2019 and therefore adopts changed made by the TCJA.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Arizona does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Arkansas",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "state does not conform to bonus depreciation; adjustment required",
      "irc_conformity_date": "IRC as of January 1, 2022",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7179 as in effect on January 1, 2022",
      "id": "arkansas",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/arkansas/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "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 \u00a7 179-TCJA of 2017 : Yes Arkansas adopts IRC \u00a7179 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.",
      "verified_fields": [
        "has_income_tax",
        "section_179_conformity",
        "state",
        "statute_citation"
      ],
      "disagreements": [
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 179-TCJA of 2017 : Yes Arkansas adopts IRC \u00a7179 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Arkansas | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "state does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 \u00a7 179-TCJA of 2017 : Yes Arkansas adopts IRC \u00a7179 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "N/A",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Arkansas | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "California",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "state cap applies (does not conform to TCJA increase to $1 million)",
      "state_section_179_phaseout": "state phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "California does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "id": "california",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/california/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No California 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 09/27/2017, and before 01/01/2023. State Follows IRC \u00a7 179-TCJA of 2017 : No California does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "state",
        "state_section_179_cap"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "state cap applies (does not conform to TCJA increase to $1 million)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No California 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 09/27/2017, and before 01/01/2023. State Follows IRC \u00a7 179-TCJA of 2017 : No California does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "$25,000",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 | California |",
              "as_of": "2026-08-15"
            },
            {
              "value": "$25,000",
              "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
              "source_quote": "California caps Section 179 at $25,000 with a $200,000 phase-out.",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "state phase-out applies",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No California 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 09/27/2017, and before 01/01/2023. State Follows IRC \u00a7 179-TCJA of 2017 : No California does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 | California |",
              "as_of": "2026-08-15"
            },
            {
              "value": "$200,000",
              "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
              "source_quote": "California caps Section 179 at $25,000 with a $200,000 phase-out.",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "California does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No California 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 09/27/2017, and before 01/01/2023. State Follows IRC \u00a7 179-TCJA of 2017 : No California does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "California does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Arizona | No | No | Sec 179 limit – $25,000 | California |",
              "as_of": "2026-08-15"
            },
            {
              "value": "The state requires the addback. California allows the asset to depreciate over its MACRS life",
              "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
              "source_quote": "California caps Section 179 at $25,000 with a $200,000 phase-out.",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Colorado",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "colorado",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/colorado/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "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 \u00a7 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 \u00a7 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",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Connecticut",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "80% of IRC \u00a7 179 deduction is disallowed; 25% of disallowed portion allowed in each of the four succeeding income years",
      "state_section_179_phaseout": "state rules apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "any additional allowance for bonus depreciation under IRC \u00a7 168(k) must be added back; 25% of the disallowed deduction may be deducted for each of the four succeeding tax years",
      "has_income_tax": "yes",
      "id": "connecticut",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/connecticut/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "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 State Follows Bonus Depreciation-TCJA of 2017 : No Connecticut",
      "verified_fields": [
        "has_income_tax",
        "state"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "80% of IRC \u00a7 179 deduction is disallowed; 25% of disallowed portion allowed in each of the four succeeding income years",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 State Follows Bonus Depreciation-TCJA of 2017 : No Connecticut",
              "as_of": "2026-08-15"
            },
            {
              "value": "spread over 4 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Connecticut | Over 4 years | Over 4 years |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "any additional allowance for bonus depreciation under IRC \u00a7 168(k) must be added back; 25% of the disallowed deduction may be deducted for each of the four succeeding tax years",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "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 State Follows Bonus Depreciation-TCJA of 2017 : No Connecticut",
              "as_of": "2026-08-15"
            },
            {
              "value": "bonus depreciation spread over 4 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Connecticut | Over 4 years | Over 4 years |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Delaware",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "delaware",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/delaware/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "Federal deduction is reflected in federal taxable income, Delaware's starting point for computing income and Delaware requires depletion adjustment but not depreciation adjustment. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Delaware 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. Federal expensing deductions are reflected in federal taxable income, Delaware's starting point for computing income and Delaware does not require an expensing adjustment. State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC \u00a7 179-TCJA of 2017 :",
      "verified_fields": [
        "addback_rule",
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "District of Columbia",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "$25,000",
      "state_section_179_phaseout": "state rules apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "District of Columbia does not conform to bonus depreciation",
      "has_income_tax": "yes",
      "id": "district-of-columbia",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/district-of-columbia/",
      "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
      "source_quote": "Yes | | District of Columbia | No | No | Sec 179 limit – $25,000 |",
      "verified_fields": [
        "has_income_tax",
        "state",
        "state_section_179_cap"
      ]
    },
    {
      "state": "Florida",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "florida",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/florida/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    },
    {
      "state": "Georgia",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k)",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 168(k) specifically excluded",
      "id": "georgia",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/georgia/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Georgia conforms",
      "verified_fields": [
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "section_179_conformity",
          "versions": [
            {
              "value": "conforms",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Georgia conforms",
              "as_of": "2026-08-15"
            },
            {
              "value": "partial conformity",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Georgia | No | Partially | Sec 179 \u2013 Complies for machinery and equipment. Does not allow Sec. 179 for real property",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Georgia conforms",
              "as_of": "2026-08-15"
            },
            {
              "value": "complies for machinery and equipment; does not allow Sec. 179 for real property",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Georgia | No | Partially | Sec 179 \u2013 Complies for machinery and equipment. Does not allow Sec. 179 for real property",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "federal phase-out applies",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Georgia conforms",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Georgia | No | Partially | Sec 179 \u2013 Complies for machinery and equipment. Does not allow Sec. 179 for real property",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Georgia's IRC conformity specifically excludes IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Georgia conforms",
              "as_of": "2026-08-15"
            },
            {
              "value": "Georgia does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Georgia | No | Partially | Sec 179 \u2013 Complies for machinery and equipment. Does not allow Sec. 179 for real property",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Hawaii",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "$25,000",
      "state_section_179_phaseout": "$200,000",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Hawaii does not conform to IRC \u00a7 168(k)",
      "has_income_tax": "yes",
      "statute_citation": "IRC Section 179(b)(1), IRC Section 179(b)(2)",
      "id": "hawaii",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/hawaii/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii does not conform to IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : No Hawaii does not conform to the provision in the Tax Cuts and Jobs Act 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. The aggregate cost provided in IRC Section 179(b)(1) which may be taken into account for IRC Section 179(a) for any taxable year cannot exceed $25,000. The amount at which the reduction limitation provided in IRC Section 179(b)(2) begins must exceed $200,000 for any taxable year.",
      "verified_fields": [
        "addback_rule",
        "state",
        "state_section_179_cap",
        "state_section_179_phaseout"
      ],
      "disagreements": [
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "$200,000",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii does not conform to IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : No Hawaii does not conform to the provision in the Tax Cuts and Jobs Act 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. The aggregate cost provided in IRC Section 179(b)(1) which may be taken into account for IRC Section 179(a) for any taxable year cannot exceed $25,000. The amount at which the reduction limitation provided in IRC Section 179(b)(2) begins must exceed $200,000 for any taxable year.",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Hawaii | No | No | Sec 179 limit – $25,000 | Idaho | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Hawaii does not conform to IRC \u00a7 168(k)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii does not conform to IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : No Hawaii does not conform to the provision in the Tax Cuts and Jobs Act 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. The aggregate cost provided in IRC Section 179(b)(1) which may be taken into account for IRC Section 179(a) for any taxable year cannot exceed $25,000. The amount at which the reduction limitation provided in IRC Section 179(b)(2) begins must exceed $200,000 for any taxable year.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Hawaii does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Hawaii | No | No | Sec 179 limit – $25,000 | Idaho | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Idaho",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Idaho does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "id": "idaho",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/idaho/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Idaho 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 \u00a7 179-TCJA of 2017 : Yes Idaho conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Idaho does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Idaho 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 \u00a7 179-TCJA of 2017 : Yes Idaho conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Idaho does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Idaho | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Illinois",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "for taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction",
      "has_income_tax": "yes",
      "id": "illinois",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/illinois/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No For taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction. For tax years beginning before December 31, 2021, Illinois conformed to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis of qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Illinois does conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "state"
      ],
      "disagreements": [
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No For taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction. For tax years beginning before December 31, 2021, Illinois conformed to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis of qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Illinois does conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Illinois | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "for taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No For taxable years beginning after December 31, 2021, the state decouples from the 100% depreciation deduction. For tax years beginning before December 31, 2021, Illinois conformed to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis of qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Illinois does conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "N/A",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Illinois | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Indiana",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "$25,000",
      "state_section_179_phaseout": "state rules apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Indiana does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "id": "indiana",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/indiana/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Indiana 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 \u00a7 179-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Effective retroactive to January 1, 2019, the amount that a taxpayer may expense under IRC \u00a7 179 is limited to the sum of $25,000 and the amount of any deduction elected under IRC \u00a7 179 for taxable years beginning after December 31, 2017, related to property that would have qualified for the tax-free exchange under IRC \u00a7 1031 in effect on January 1, 2017.",
      "verified_fields": [
        "state",
        "state_section_179_cap"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Indiana does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Indiana 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 \u00a7 179-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Effective retroactive to January 1, 2019, the amount that a taxpayer may expense under IRC \u00a7 179 is limited to the sum of $25,000 and the amount of any deduction elected under IRC \u00a7 179 for taxable years beginning after December 31, 2017, related to property that would have qualified for the tax-free exchange under IRC \u00a7 1031 in effect on January 1, 2017.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Indiana does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Indiana | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Iowa",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies (fully conforms beginning tax year 2020)",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Iowa does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 179",
      "id": "iowa",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/iowa/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Iowa 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 \u00a7 179-TCJA of 2017 : Yes The increased expensing allowance under IRC \u00a7 179 , as amended by the Tax Cut and Jobs Act applies in computing net income for Iowa state tax purposes for tax years beginning on or after January 1, 2018, subject to the limitations for tax years prior to January 1, 2020. The Iowa Section 179 deduction limitation for tax year 2019 is $100,000 (less than the $1,020,000 federal limit) with a $400,000 phaseout for all taxpayers. Iowa will fully conform to the IRC \u00a7 179 deduction amounts beginning in tax year 2020.",
      "verified_fields": [
        "has_income_tax",
        "state",
        "state_section_179_cap",
        "statute_citation"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies (fully conforms beginning tax year 2020)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Iowa 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 \u00a7 179-TCJA of 2017 : Yes The increased expensing allowance under IRC \u00a7 179 , as amended by the Tax Cut and Jobs Act applies in computing net income for Iowa state tax purposes for tax years beginning on or after January 1, 2018, subject to the limitations for tax years prior to January 1, 2020. The Iowa Section 179 deduction limitation for tax year 2019 is $100,000 (less than the $1,020,000 federal limit) with a $400,000 phaseout for all taxpayers. Iowa will fully conform to the IRC \u00a7 179 deduction amounts beginning in tax year 2020.",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal limit applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Iowa | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Iowa 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 \u00a7 179-TCJA of 2017 : Yes The increased expensing allowance under IRC \u00a7 179 , as amended by the Tax Cut and Jobs Act applies in computing net income for Iowa state tax purposes for tax years beginning on or after January 1, 2018, subject to the limitations for tax years prior to January 1, 2020. The Iowa Section 179 deduction limitation for tax year 2019 is $100,000 (less than the $1,020,000 federal limit) with a $400,000 phaseout for all taxpayers. Iowa will fully conform to the IRC \u00a7 179 deduction amounts beginning in tax year 2020.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Iowa | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Iowa does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Iowa 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 \u00a7 179-TCJA of 2017 : Yes The increased expensing allowance under IRC \u00a7 179 , as amended by the Tax Cut and Jobs Act applies in computing net income for Iowa state tax purposes for tax years beginning on or after January 1, 2018, subject to the limitations for tax years prior to January 1, 2020. The Iowa Section 179 deduction limitation for tax year 2019 is $100,000 (less than the $1,020,000 federal limit) with a $400,000 phaseout for all taxpayers. Iowa will fully conform to the IRC \u00a7 179 deduction amounts beginning in tax year 2020.",
              "as_of": "2026-08-15"
            },
            {
              "value": "N/A",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Iowa | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Kansas",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "kansas",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/kansas/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Kansas 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. Kansas conforms to IRC as currently amended. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Kansas conforms to the IRC as amended and therefore conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Kentucky",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "$100,000 (for property placed in service on or after January 1, 2020; IRC \u00a7 179 in effect on December 31, 2003)",
      "state_section_179_phaseout": "phase-out provisions in effect in 2003 do not apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "only the depreciation deduction allowed under IRC \u00a7 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed",
      "irc_conformity_date": "IRC as of December 31, 2001 (for depreciation)",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 168 in effect on December 31, 2001; IRC \u00a7 179 in effect on December 31, 2003",
      "id": "kentucky",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/kentucky/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "Yes Kansas conforms to the IRC as amended and therefore conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. State Follows Bonus Depreciation-TCJA of 2017 : No Kentucky 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. For property placed in service after September 10, 2001, only the depreciation deduction allowed under IRC \u00a7 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "state"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "$100,000 (for property placed in service on or after January 1, 2020; IRC \u00a7 179 in effect on December 31, 2003)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Yes Kansas conforms to the IRC as amended and therefore conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. State Follows Bonus Depreciation-TCJA of 2017 : No Kentucky 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. For property placed in service after September 10, 2001, only the depreciation deduction allowed under IRC \u00a7 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed.",
              "as_of": "2026-08-15"
            },
            {
              "value": "$100,000",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Kentucky | No | No | Sec 179 limit – $100,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "phase-out provisions in effect in 2003 do not apply",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Yes Kansas conforms to the IRC as amended and therefore conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. State Follows Bonus Depreciation-TCJA of 2017 : No Kentucky 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. For property placed in service after September 10, 2001, only the depreciation deduction allowed under IRC \u00a7 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed.",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Kentucky | No | No | Sec 179 limit – $100,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "only the depreciation deduction allowed under IRC \u00a7 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Yes Kansas conforms to the IRC as amended and therefore conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. State Follows Bonus Depreciation-TCJA of 2017 : No Kentucky 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. For property placed in service after September 10, 2001, only the depreciation deduction allowed under IRC \u00a7 168 of the Internal Revenue Code in effect on December 31, 2001, exclusive of any amendments made subsequent to that date, are allowed.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Kentucky does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Kentucky | No | No | Sec 179 limit – $100,000 |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Louisiana",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "has_income_tax": "yes",
      "id": "louisiana",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/louisiana/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Louisiana 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. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Louisiana 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.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ]
    },
    {
      "state": "Maine",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "addition modification applies to all property placed in service in Maine; Maine capital investment credit may be claimed",
      "irc_conformity_date": "IRC as of a specified date",
      "has_income_tax": "yes",
      "id": "maine",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/maine/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Maine does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that 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 2015, an addition modification applies to all property placed in service in Maine. For property placed in service in Maine, the Maine capital investment credit may be claimed. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Maine conforms to the IRC as of a specified date and so conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "irc_conformity_date",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "addition modification applies to all property placed in service in Maine; Maine capital investment credit may be claimed",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Maine does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that 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 2015, an addition modification applies to all property placed in service in Maine. For property placed in service in Maine, the Maine capital investment credit may be claimed. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Maine conforms to the IRC as of a specified date and so conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Maine does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Maine | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Maryland",
      "section_179_conformity": "does not conform",
      "state_section_179_cap": "does not conform to TCJA increase",
      "state_section_179_phaseout": "state rules apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Maryland does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "id": "maryland",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/maryland/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Maryland 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 \u00a7 179-TCJA of 2017 : No Maryland does not conform 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.",
      "verified_fields": [
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "section_179_conformity",
          "versions": [
            {
              "value": "does not conform",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Maryland 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 \u00a7 179-TCJA of 2017 : No Maryland does not conform 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms with state cap",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Maryland | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "does not conform to TCJA increase",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Maryland 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 \u00a7 179-TCJA of 2017 : No Maryland does not conform 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "$25,000",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Maryland | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Maryland does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Maryland 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 \u00a7 179-TCJA of 2017 : No Maryland does not conform 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Maryland does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | Maryland | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Massachusetts",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Massachusetts specifically decoupled from the federal bonus depreciation provisions under IRC \u00a7 168(k)",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 168(k)",
      "id": "massachusetts",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/massachusetts/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Massachusetts 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. Massachusetts specifically decoupled from the federal bonus depreciation provisions under IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Massachusetts 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. Massachusetts adopts the IRC as amended and in effect for the taxable year.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "section_179_conformity",
        "state",
        "statute_citation"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Massachusetts specifically decoupled from the federal bonus depreciation provisions under IRC \u00a7 168(k)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Massachusetts 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. Massachusetts specifically decoupled from the federal bonus depreciation provisions under IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Massachusetts 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. Massachusetts adopts the IRC as amended and in effect for the taxable year.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Massachusetts does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Massachusetts | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Michigan",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies (if taxpayer elects to use current IRC)",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "current IRC (if taxpayer elects)",
      "has_income_tax": "yes",
      "id": "michigan",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/michigan/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Michigan 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 9/27/2017, and before 1/1/2023 if taxpayer elects to use current IRC. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Michigan 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, if the taxpayer elects to use the current IRC.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state",
        "state_section_179_cap"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies (if taxpayer elects to use current IRC)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Michigan 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 9/27/2017, and before 1/1/2023 if taxpayer elects to use current IRC. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Michigan 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, if the taxpayer elects to use the current IRC.",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal limit applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Michigan | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "conforms",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Michigan 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 9/27/2017, and before 1/1/2023 if taxpayer elects to use current IRC. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Michigan 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, if the taxpayer elects to use the current IRC.",
              "as_of": "2026-08-15"
            },
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Michigan | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Michigan 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 9/27/2017, and before 1/1/2023 if taxpayer elects to use current IRC. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Michigan 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, if the taxpayer elects to use the current IRC.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Michigan does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Michigan | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Minnesota",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies (full conformity beginning tax year 2020)",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Taxpayers must add back 80% of the federal depreciation bonus to their Minnesota return in the first year and then 20% of the addback amount can be subtracted in each of the next 5 years",
      "has_income_tax": "yes",
      "id": "minnesota",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/minnesota/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Minnesota 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. Taxpayers must add back 80% of the federal depreciation bonus to their Minnesota return in the first year and then 20% of the addback amount can be subtracted in each of the next 5 years. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Minnesota fully 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",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "section_179_conformity",
        "state",
        "state_section_179_cap"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies (full conformity beginning tax year 2020)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Minnesota 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. Taxpayers must add back 80% of the federal depreciation bonus to their Minnesota return in the first year and then 20% of the addback amount can be subtracted in each of the next 5 years. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Minnesota fully 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",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal limit applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Minnesota | Over 6 years | Yes | Bonus Depreciation \u2013 20% the first year, the rest equally over the next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Taxpayers must add back 80% of the federal depreciation bonus to their Minnesota return in the first year and then 20% of the addback amount can be subtracted in each of the next 5 years",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Minnesota 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. Taxpayers must add back 80% of the federal depreciation bonus to their Minnesota return in the first year and then 20% of the addback amount can be subtracted in each of the next 5 years. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Minnesota fully 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",
              "as_of": "2026-08-15"
            },
            {
              "value": "Bonus Depreciation \u2013 20% the first year, the rest equally over the next 5 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Minnesota | Over 6 years | Yes | Bonus Depreciation \u2013 20% the first year, the rest equally over the next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Mississippi",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "partial conformity",
      "addback_rule": "Mississippi regulations provide that bonus depreciation is not considered 'reasonable.' However, effective July 1, 2021, Mississippi expressly provides that, for new or used aircraft, equipment, engines, or other parts and tools used for aviation, the allowance for bonus depreciation conforms to federal bonus depreciation rates. For tax years beginning after December 31, 2022, expenditures for business assets that are qualified property or qualified improvement property are eligible for 100% bonus depreciation.",
      "has_income_tax": "yes",
      "id": "mississippi",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/mississippi/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Partial Mississippi partially conforms to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Generally, Mississippi allows for a \"reasonable\" allowance for depreciation, and Mississippi regulations provide that bonus depreciation is not considered \"reasonable.\" However, effective July 1, 2021, Mississippi expressly provides that, for new or used aircraft, equipment, engines, or other parts and tools used for aviation, the allowance for bonus depreciation conforms to federal bonus depreciation rates, and the \"reasonable allowance\" for depreciation is 100%. For the purpose of computing income tax for tax years beginning after December 31, 2022, expenditures for business assets that are qualified property or qualified improvement property are eligible for 100% bonus depreciation and may be deducted as an expense incurred by the taxpayer during the tax year during which the property is placed in service, notwithstanding any changes to federal law related to cost recovery beginning on January 1, 2023, or on any other date. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Mississippi conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Mississippi follows IRC \u00a7 179 expensing rules.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "partial conformity",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Partial Mississippi partially conforms to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Generally, Mississippi allows for a \"reasonable\" allowance for depreciation, and Mississippi regulations provide that bonus depreciation is not considered \"reasonable.\" However, effective July 1, 2021, Mississippi expressly provides that, for new or used aircraft, equipment, engines, or other parts and tools used for aviation, the allowance for bonus depreciation conforms to federal bonus depreciation rates, and the \"reasonable allowance\" for depreciation is 100%. For the purpose of computing income tax for tax years beginning after December 31, 2022, expenditures for business assets that are qualified property or qualified improvement property are eligible for 100% bonus depreciation and may be deducted as an expense incurred by the taxpayer during the tax year during which the property is placed in service, notwithstanding any changes to federal law related to cost recovery beginning on January 1, 2023, or on any other date. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Mississippi conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Mississippi follows IRC \u00a7 179 expensing rules.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Mississippi | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Mississippi regulations provide that bonus depreciation is not considered 'reasonable.' However, effective July 1, 2021, Mississippi expressly provides that, for new or used aircraft, equipment, engines, or other parts and tools used for aviation, the allowance for bonus depreciation conforms to federal bonus depreciation rates. For tax years beginning after December 31, 2022, expenditures for business assets that are qualified property or qualified improvement property are eligible for 100% bonus depreciation.",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Partial Mississippi partially conforms to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Generally, Mississippi allows for a \"reasonable\" allowance for depreciation, and Mississippi regulations provide that bonus depreciation is not considered \"reasonable.\" However, effective July 1, 2021, Mississippi expressly provides that, for new or used aircraft, equipment, engines, or other parts and tools used for aviation, the allowance for bonus depreciation conforms to federal bonus depreciation rates, and the \"reasonable allowance\" for depreciation is 100%. For the purpose of computing income tax for tax years beginning after December 31, 2022, expenditures for business assets that are qualified property or qualified improvement property are eligible for 100% bonus depreciation and may be deducted as an expense incurred by the taxpayer during the tax year during which the property is placed in service, notwithstanding any changes to federal law related to cost recovery beginning on January 1, 2023, or on any other date. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Mississippi conforms to the provision of the Tax Cuts and Jobs Act that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Mississippi follows IRC \u00a7 179 expensing rules.",
              "as_of": "2026-08-15"
            },
            {
              "value": "N/A",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Mississippi | Yes | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Missouri",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "missouri",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/missouri/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Missouri 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. Missouri adopts the Internal Revenue Code of 1986 as amended and in effect for the taxable year. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Missouri conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Missouri adopts the IRC as amended for the taxable year",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Montana",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "montana",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/montana/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Montana follows federal law. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Montana follows federal law and so conforms to the conforms to the provisions of the Tax Cuts and Jobs Act that increase the maximum amount a taxpayer may expense under IRC Sec. 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Nebraska",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "has_income_tax": "yes",
      "id": "nebraska",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/nebraska/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Nebraska conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Nebraska conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ]
    },
    {
      "state": "Nevada",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "nevada",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/nevada/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    },
    {
      "state": "New Hampshire",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "new-hampshire",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-hampshire/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
      "verified_fields": [
        "addback_rule",
        "bonus_depreciation_conformity",
        "has_income_tax",
        "irc_conformity_date",
        "section_179_conformity",
        "state",
        "state_section_179_cap",
        "state_section_179_phaseout"
      ],
      "disagreements": [
        {
          "field": "section_179_conformity",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms with state cap",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
              "as_of": "2026-08-15"
            },
            {
              "value": "$500,000",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
              "as_of": "2026-08-15"
            },
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
              "as_of": "2026-08-15"
            },
            {
              "value": "New Hampshire does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "has_income_tax",
          "versions": [
            {
              "value": "no",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
              "as_of": "2026-08-15"
            },
            {
              "value": "yes",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "New Jersey",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "IRC as it was in effect on December 31, 2002",
      "state_section_179_phaseout": "state rules apply (IRC as of December 31, 2002)",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001",
      "irc_conformity_date": "IRC as of December 31, 2002 (Section 179); IRC as of December 31, 2001 (depreciation)",
      "has_income_tax": "yes",
      "id": "new-jersey",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-jersey/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC \u00a7 179-TCJA of 2017 : No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.",
      "verified_fields": [
        "addback_rule",
        "irc_conformity_date",
        "state",
        "state_section_179_cap",
        "state_section_179_phaseout"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "IRC as it was in effect on December 31, 2002",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC \u00a7 179-TCJA of 2017 : No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.",
              "as_of": "2026-08-15"
            },
            {
              "value": "$25,000",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 | New Jersey | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            },
            {
              "value": "$25,000",
              "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
              "source_quote": "New Jersey caps it at $25,000 too.",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "state rules apply (IRC as of December 31, 2002)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC \u00a7 179-TCJA of 2017 : No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 | New Jersey | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
              "source_quote": "New Jersey caps it at $25,000 too.",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC \u00a7 179-TCJA of 2017 : No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.",
              "as_of": "2026-08-15"
            },
            {
              "value": "New Jersey does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 | New Jersey | No | No | Sec 179 limit – $25,000 |",
              "as_of": "2026-08-15"
            },
            {
              "value": "state requires add-back of bonus depreciation",
              "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
              "source_quote": "New Jersey caps it at $25,000 too.",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "New Mexico",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "has_income_tax": "yes",
      "id": "new-mexico",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-mexico/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes New Mexico conforms 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 \u00a7 179-TCJA of 2017 : Yes New Mexico conforms conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ]
    },
    {
      "state": "New York",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies (but New York disallows IRC \u00a7 179 for SUVs that are not passenger automobiles as defined in IRC \u00a7 280F(d)(5))",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "New York does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 280F(d)(5)",
      "id": "new-york",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/new-york/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New York 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 \u00a7 179-TCJA of 2017 : Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5).",
      "verified_fields": [
        "has_income_tax",
        "section_179_conformity",
        "state",
        "state_section_179_cap",
        "statute_citation"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies (but New York disallows IRC \u00a7 179 for SUVs that are not passenger automobiles as defined in IRC \u00a7 280F(d)(5))",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New York 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 \u00a7 179-TCJA of 2017 : Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5).",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal limit applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "New York | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "New York does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No New York 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 \u00a7 179-TCJA of 2017 : Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5).",
              "as_of": "2026-08-15"
            },
            {
              "value": "New York does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "New York | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "North Carolina",
      "section_179_conformity": "does not conform",
      "state_section_179_cap": "adjustments must be made",
      "state_section_179_phaseout": "state rules apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "adjustments must be made",
      "has_income_tax": "yes",
      "id": "north-carolina",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/north-carolina/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No North Carolina 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. Adjustments must be made. State Follows IRC \u00a7 179-TCJA of 2017 : No North Carolina does not conform 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. Adjustments must be made.",
      "verified_fields": [
        "addback_rule",
        "section_179_conformity",
        "state",
        "state_section_179_cap"
      ],
      "disagreements": [
        {
          "field": "section_179_conformity",
          "versions": [
            {
              "value": "does not conform",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No North Carolina 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. Adjustments must be made. State Follows IRC \u00a7 179-TCJA of 2017 : No North Carolina does not conform 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. Adjustments must be made.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms with state cap",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "North Carolina | Over 6 years | Over 6 years | Bonus Depreciation & Sec 179\u2013 15% 1 st yr, 20% each year for next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "adjustments must be made",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No North Carolina 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. Adjustments must be made. State Follows IRC \u00a7 179-TCJA of 2017 : No North Carolina does not conform 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. Adjustments must be made.",
              "as_of": "2026-08-15"
            },
            {
              "value": "15% first year, 20% each year for next 5 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "North Carolina | Over 6 years | Over 6 years | Bonus Depreciation & Sec 179\u2013 15% 1 st yr, 20% each year for next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "adjustments must be made",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No North Carolina 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. Adjustments must be made. State Follows IRC \u00a7 179-TCJA of 2017 : No North Carolina does not conform 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. Adjustments must be made.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Bonus Depreciation & Sec 179\u2013 15% 1st yr, 20% each year for next 5 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "North Carolina | Over 6 years | Over 6 years | Bonus Depreciation & Sec 179\u2013 15% 1 st yr, 20% each year for next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "North Dakota",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "north-dakota",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/north-dakota/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes North Dakota follows federal law, and so conforms to the provision of the Tax Cuts and Jobs Act 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 (after September 27, 2017, and before January 1, 2024, for certain property with longer production periods). North Dakota also conforms to the technical correction to the TCJA contained in the CARES Act. State Follows IRC \u00a7 179-TCJA of 2017 : Yes North Dakota 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.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Ohio",
      "section_179_conformity": "conforms with state cap",
      "state_section_179_cap": "add back five-sixths of the excess of the IRC section 179 amount allowed over the amount which would have been allowed based upon IRC section 179 in effect on December 31, 2002; deduct 1/5 of the qualifying section 179 amounts added back on a previous year's tax report",
      "state_section_179_phaseout": "state rules apply (IRC as of December 31, 2002)",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Ohio has decoupled from the changes made by the TCJA to IRC \u00a7 168(k)",
      "irc_conformity_date": "IRC as of a specified date",
      "has_income_tax": "yes",
      "id": "ohio",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/ohio/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC \u00a7 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see \u00b655,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.",
      "verified_fields": [
        "has_income_tax",
        "irc_conformity_date",
        "state"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "add back five-sixths of the excess of the IRC section 179 amount allowed over the amount which would have been allowed based upon IRC section 179 in effect on December 31, 2002; deduct 1/5 of the qualifying section 179 amounts added back on a previous year's tax report",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC \u00a7 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see \u00b655,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.",
              "as_of": "2026-08-15"
            },
            {
              "value": "1/6 first year, 1/5 each year for the next 5 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Ohio | Over 6 years | Over 6 years | Bonus Depreciation/Sec 179 \u2013 1/6 1 st year, 1/5 each year for the next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "state rules apply (IRC as of December 31, 2002)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC \u00a7 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see \u00b655,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.",
              "as_of": "2026-08-15"
            },
            {
              "value": "state rules apply",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Ohio | Over 6 years | Over 6 years | Bonus Depreciation/Sec 179 \u2013 1/6 1 st year, 1/5 each year for the next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Ohio has decoupled from the changes made by the TCJA to IRC \u00a7 168(k)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC \u00a7 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC \u00a7 280F(d)(5). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC \u00a7 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see \u00b655,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Bonus Depreciation/Sec 179 \u2013 1/6 1st year, 1/5 each year for the next 5 years",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Ohio | Over 6 years | Over 6 years | Bonus Depreciation/Sec 179 \u2013 1/6 1 st year, 1/5 each year for the next 5 years",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Oklahoma",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "has_income_tax": "yes",
      "id": "oklahoma",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/oklahoma/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Oklahoma 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 taxable years beginning after December 31, 2021, Oklahoma permanently provides taxpayers the option to immediately and fully expense certain business assets eligible for 100% bonus depreciation, deductible as an incurred expense during the taxable year in which the property is placed in service. State Follows IRC \u00a7 179-TCJA of 2017 : N/A",
      "verified_fields": [
        "addback_rule",
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ]
    },
    {
      "state": "Oregon",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "has_income_tax": "yes",
      "id": "oregon",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/oregon/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Oregon 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. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Oregon conforms to the provision of the Tax Cuts and Jobs Act 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.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ]
    },
    {
      "state": "Pennsylvania",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies (effective January 1, 2023; for tax years 2003 through 2022, $25,000 with $200,000 phase-out)",
      "state_section_179_phaseout": "federal phase-out applies (effective January 1, 2023)",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Pennsylvania does not conform to bonus depreciation and does not follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the CARES Act",
      "has_income_tax": "yes",
      "id": "pennsylvania",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/pennsylvania/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Pennsylvania 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. Nor does Pennsylvania follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the Coronavirus Aid, Relief, and Economic Security Act (CARES ACT). State Follows IRC \u00a7 179-TCJA of 2017 : No Effective January 1, 2023, Pennsylvania 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. For tax years 2003 through 2022, for personal income tax purposes, Pennsylvania maintained the $25,000 pre-2003 expense election limit with a phase out of the deduction property with an aggregate cost exceeding $200,000.",
      "verified_fields": [
        "addback_rule",
        "section_179_conformity",
        "state",
        "state_section_179_cap"
      ],
      "disagreements": [
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "federal limit applies (effective January 1, 2023; for tax years 2003 through 2022, $25,000 with $200,000 phase-out)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Pennsylvania 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. Nor does Pennsylvania follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the Coronavirus Aid, Relief, and Economic Security Act (CARES ACT). State Follows IRC \u00a7 179-TCJA of 2017 : No Effective January 1, 2023, Pennsylvania 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. For tax years 2003 through 2022, for personal income tax purposes, Pennsylvania maintained the $25,000 pre-2003 expense election limit with a phase out of the deduction property with an aggregate cost exceeding $200,000.",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal limit applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Pennsylvania | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "federal phase-out applies (effective January 1, 2023)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Pennsylvania 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. Nor does Pennsylvania follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the Coronavirus Aid, Relief, and Economic Security Act (CARES ACT). State Follows IRC \u00a7 179-TCJA of 2017 : No Effective January 1, 2023, Pennsylvania 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. For tax years 2003 through 2022, for personal income tax purposes, Pennsylvania maintained the $25,000 pre-2003 expense election limit with a phase out of the deduction property with an aggregate cost exceeding $200,000.",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal phase-out applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Pennsylvania | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Pennsylvania does not conform to bonus depreciation and does not follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the CARES Act",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Pennsylvania 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. Nor does Pennsylvania follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the Coronavirus Aid, Relief, and Economic Security Act (CARES ACT). State Follows IRC \u00a7 179-TCJA of 2017 : No Effective January 1, 2023, Pennsylvania 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. For tax years 2003 through 2022, for personal income tax purposes, Pennsylvania maintained the $25,000 pre-2003 expense election limit with a phase out of the deduction property with an aggregate cost exceeding $200,000.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Pennsylvania does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Pennsylvania | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Rhode Island",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Rhode Island does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "id": "rhode-island",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/rhode-island/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Rhode Island 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 \u00a7 179-TCJA of 2017 : Yes Rhode Island 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.",
      "verified_fields": [
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Rhode Island does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Rhode Island 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 \u00a7 179-TCJA of 2017 : Yes Rhode Island 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Rhode Island does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Rhode Island | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "South Carolina",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes.",
      "has_income_tax": "yes",
      "id": "south-carolina",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/south-carolina/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No South Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes. State Follows IRC \u00a7 179-TCJA of 2017 : Yes South Carolina 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.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes.",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No South Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes. State Follows IRC \u00a7 179-TCJA of 2017 : Yes South Carolina 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "South Carolina does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "South Carolina | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "South Dakota",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "south-dakota",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/south-dakota/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    },
    {
      "state": "Tennessee",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Tennessee is listed among states that decouple from bonus depreciation",
      "has_income_tax": "no",
      "id": "tennessee",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/tennessee/",
      "source": "https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/",
      "source_quote": "The decoupled list for 2026 includes California, New York, New Jersey, Pennsylvania, Massachusetts, the District of Columbia, Connecticut, Maryland, Tennessee, North Carolina, Indiana, and Wisconsin, among others.",
      "verified_fields": [
        "state"
      ]
    },
    {
      "state": "Texas",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "texas",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/texas/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    },
    {
      "state": "Utah",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "rolling conformity",
      "has_income_tax": "yes",
      "id": "utah",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/utah/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes Utah conforms to the Tax Cuts and Jobs Act of 2017 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 \u00a7 179-TCJA of 2017 : Yes Utah conforms to the federal code with a floating conformity date.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": []
    },
    {
      "state": "Vermont",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Vermont has decoupled from the federal bonus depreciation provision",
      "irc_conformity_date": "IRC as amended through a specific date",
      "has_income_tax": "yes",
      "id": "vermont",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/vermont/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Vermont 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. Vermont has decoupled from the federal bonus depreciation provision. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Vermont 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. Vermont conforms to the federal code as amended through a specific date, so it adopts the changes from the Tax Cuts and Jobs Act.",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Vermont has decoupled from the federal bonus depreciation provision",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Vermont 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. Vermont has decoupled from the federal bonus depreciation provision. State Follows IRC \u00a7 179-TCJA of 2017 : Yes Vermont 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. Vermont conforms to the federal code as amended through a specific date, so it adopts the changes from the Tax Cuts and Jobs Act.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Vermont does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Vermont | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Virginia",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Virginia disallows any bonus depreciation for certain assets under IRC \u00a7 168(k)",
      "has_income_tax": "yes",
      "statute_citation": "IRC \u00a7 168(k)",
      "id": "virginia",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/virginia/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Virginia does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Virginia disallows any bonus depreciation for certain assets under IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Virginia 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",
      "verified_fields": [
        "addback_rule",
        "has_income_tax",
        "section_179_conformity",
        "state",
        "statute_citation"
      ],
      "disagreements": [
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Virginia disallows any bonus depreciation for certain assets under IRC \u00a7 168(k)",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Virginia does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Virginia disallows any bonus depreciation for certain assets under IRC \u00a7 168(k). State Follows IRC \u00a7 179-TCJA of 2017 : Yes Virginia 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",
              "as_of": "2026-08-15"
            },
            {
              "value": "Virginia does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Virginia | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Washington",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "washington",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/washington/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    },
    {
      "state": "West Virginia",
      "section_179_conformity": "conforms",
      "state_section_179_cap": "federal limit applies",
      "state_section_179_phaseout": "federal phase-out applies",
      "bonus_depreciation_conformity": "conforms",
      "addback_rule": "N/A",
      "irc_conformity_date": "IRC as amended in 2019",
      "has_income_tax": "yes",
      "id": "west-virginia",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/west-virginia/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia 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 09/27/2017, and before 01/01/2023. The state conforms to all amendments made to the IRC in 2018. State Follows IRC \u00a7 179-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. The state adopts all amendments made to the IRC in 2019.",
      "verified_fields": [
        "bonus_depreciation_conformity",
        "has_income_tax",
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "bonus_depreciation_conformity",
          "versions": [
            {
              "value": "conforms",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia 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 09/27/2017, and before 01/01/2023. The state conforms to all amendments made to the IRC in 2018. State Follows IRC \u00a7 179-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. The state adopts all amendments made to the IRC in 2019.",
              "as_of": "2026-08-15"
            },
            {
              "value": "decouples \u2014 requires add-back",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "West Virginia | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "N/A",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia 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 09/27/2017, and before 01/01/2023. The state conforms to all amendments made to the IRC in 2018. State Follows IRC \u00a7 179-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC \u00a7 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. The state adopts all amendments made to the IRC in 2019.",
              "as_of": "2026-08-15"
            },
            {
              "value": "West Virginia does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "West Virginia | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Wisconsin",
      "section_179_conformity": "does not conform",
      "state_section_179_cap": "does not conform to TCJA increase",
      "state_section_179_phaseout": "state rules apply",
      "bonus_depreciation_conformity": "decouples \u2014 requires add-back",
      "addback_rule": "Wisconsin does not conform to bonus depreciation; adjustment required",
      "has_income_tax": "yes",
      "id": "wisconsin",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/wisconsin/",
      "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
      "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin 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 \u00a7 179-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act of 2017 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.",
      "verified_fields": [
        "section_179_conformity",
        "state"
      ],
      "disagreements": [
        {
          "field": "section_179_conformity",
          "versions": [
            {
              "value": "does not conform",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin 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 \u00a7 179-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act of 2017 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "conforms",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Wisconsin | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_cap",
          "versions": [
            {
              "value": "does not conform to TCJA increase",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin 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 \u00a7 179-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act of 2017 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal limit applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Wisconsin | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "state_section_179_phaseout",
          "versions": [
            {
              "value": "state rules apply",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin 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 \u00a7 179-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act of 2017 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "federal phase-out applies",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Wisconsin | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        },
        {
          "field": "addback_rule",
          "versions": [
            {
              "value": "Wisconsin does not conform to bonus depreciation; adjustment required",
              "source": "https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US",
              "source_quote": "State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin 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 \u00a7 179-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act of 2017 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.",
              "as_of": "2026-08-15"
            },
            {
              "value": "Wisconsin does not conform to bonus depreciation",
              "source": "https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/",
              "source_quote": "Wisconsin | No | Yes |",
              "as_of": "2026-08-15"
            }
          ]
        }
      ]
    },
    {
      "state": "Wyoming",
      "section_179_conformity": "N/A",
      "state_section_179_cap": "N/A",
      "state_section_179_phaseout": "N/A",
      "bonus_depreciation_conformity": "N/A",
      "addback_rule": "N/A",
      "irc_conformity_date": "N/A",
      "has_income_tax": "no",
      "id": "wyoming",
      "url": "https://referencesource.org/state-section-179-bonus-depreciation-conformity/wyoming/",
      "source": "https://www.section179.org/section_179_by_state/",
      "source_quote": "If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax."
    }
  ]
}