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.
- State
- Georgia verified
- Section 179 conformity
- conforms verified
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- Georgia's IRC conformity specifically excludes IRC § 168(k)
- Has income tax
- yes verified
- Statute or guidance citation
- IRC § 168(k) specifically excluded
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
Sources disagree
More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.
Section 179 conformity
accountants.intuit.com says section 179 conformity is conforms, as of 2026-08-15.
Georgia's IRC conformity specifically excludes IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : Yes Georgia conforms
crosslinktax.com says section 179 conformity is partial conformity, as of 2026-08-15.
Georgia | No | Partially | Sec 179 – Complies for machinery and equipment. Does not allow Sec. 179 for real property
State Section 179 cap
accountants.intuit.com says state section 179 cap is federal limit applies, as of 2026-08-15.
Georgia's IRC conformity specifically excludes IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : Yes Georgia conforms
crosslinktax.com says state section 179 cap is complies for machinery and equipment; does not allow Sec. 179 for real property, as of 2026-08-15.
Georgia | No | Partially | Sec 179 – Complies for machinery and equipment. Does not allow Sec. 179 for real property
State Section 179 phase-out
accountants.intuit.com says state section 179 phase-out is federal phase-out applies, as of 2026-08-15.
Georgia's IRC conformity specifically excludes IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : Yes Georgia conforms
crosslinktax.com says state section 179 phase-out is state rules apply, as of 2026-08-15.
Georgia | No | Partially | Sec 179 – Complies for machinery and equipment. Does not allow Sec. 179 for real property
Add-back rule
accountants.intuit.com says add-back rule is Georgia's IRC conformity specifically excludes IRC § 168(k), as of 2026-08-15.
Georgia's IRC conformity specifically excludes IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : Yes Georgia conforms
crosslinktax.com says add-back rule is Georgia does not conform to bonus depreciation, as of 2026-08-15.
Georgia | No | Partially | Sec 179 – Complies for machinery and equipment. Does not allow Sec. 179 for real property
Sources
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- crosslinktax.comhttps://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/