Delaware
For Delaware, section 179 conformity is conforms; state section 179 cap is federal limit applies; state section 179 phase-out is federal phase-out applies; bonus depreciation conformity is conforms; add-back rule is N/A, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Delaware verified
- Section 179 conformity
- conforms our reading
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies our reading
- Bonus depreciation conformity
- conforms our reading
- Add-back rule
- N/A our reading
- IRC conformity date
- rolling conformity
- Has income tax
- yes our reading
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
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 § 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 § 179-TCJA of 2017:
— accountants.intuit.com, retrieved 2026-08-15
Source
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US