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

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: 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:** decouples — requires add-back
- **Add-back rule:** Georgia's IRC conformity specifically excludes IRC § 168(k)
- **Has income tax:** yes _(verified: appears in the quote below)_
- **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

## 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.

### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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

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/).