# Delaware — State conformity to federal Section 179 and bonus depreciation rules

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.

- **State:** Delaware _(verified: appears in the quote below)_
- **Section 179 conformity:** conforms _(verified: appears in the quote below)_
- **State Section 179 cap:** federal limit applies
- **State Section 179 phase-out:** federal phase-out applies
- **Bonus depreciation conformity:** conforms _(verified: appears in the quote below)_
- **Add-back rule:** N/A _(verified: appears in the quote below)_
- **IRC conformity date:** rolling conformity
- **Has income tax:** yes _(verified: appears in the quote below)_

## 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 :

## What crosslinktax.com says

> Delaware | Yes | 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

- https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/

Last verified: 2026-08-15. Review by: 2027-08-15.
Part of [State conformity to federal Section 179 and bonus depreciation rules](https://referencesource.org/state-section-179-bonus-depreciation-conformity/).