Georgia
For Georgia, 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 decouples — requires add-back; add-back rule is Georgia's IRC conformity specifically excludes IRC § 168(k), recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Georgia 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
- decouples — requires add-back our reading
- Add-back rule
- Georgia's IRC conformity specifically excludes IRC § 168(k) our reading
- Has income tax
- yes our reading
- Statute or guidance citation
- IRC § 168(k) specifically excluded
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
Georgia's IRC conformity specifically excludes IRC § 168(k). State Follows IRC § 179-TCJA of 2017: Yes Georgia conforms
— 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