District of Columbia
For District of Columbia, section 179 conformity is conforms with state cap; state section 179 cap is $25,000; state section 179 phase-out is state rules apply; bonus depreciation conformity is decouples — requires add-back; add-back rule is District of Columbia does not conform to bonus depreciation, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- District of Columbia verified
- Section 179 conformity
- conforms with state cap our reading
- State Section 179 cap
- $25,000 verified
- State Section 179 phase-out
- state rules apply our reading
- Bonus depreciation conformity
- decouples — requires add-back our reading
- Add-back rule
- District of Columbia does not conform to bonus depreciation our reading
- 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
Yes | | District of Columbia | No | No | Sec 179 limit – $25,000 |
— crosslinktax.com, retrieved 2026-08-15
Source
- crosslinktax.comhttps://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/