Hawaii
For Hawaii, section 179 conformity is conforms with state cap; state section 179 cap is $25,000; state section 179 phase-out is $200,000; bonus depreciation conformity is decouples — requires add-back; add-back rule is Hawaii does not conform to IRC § 168(k), recorded from its source on 2026-08-15.
- State
- Hawaii verified
- Section 179 conformity
- conforms with state cap
- State Section 179 cap
- $25,000 verified
- State Section 179 phase-out
- $200,000 verified
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- Hawaii does not conform to IRC § 168(k) verified
- Has income tax
- yes
- Statute or guidance citation
- IRC Section 179(b)(1), IRC Section 179(b)(2)
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii does not conform to IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : No Hawaii does not conform to the provision in the Tax Cuts and Jobs Act 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. The aggregate cost provided in IRC Section 179(b)(1) which may be taken into account for IRC Section 179(a) for any taxable year cannot exceed $25,000. The amount at which the reduction limitation provided in IRC Section 179(b)(2) begins must exceed $200,000 for any taxable year.
— 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.
State Section 179 phase-out
accountants.intuit.com says state section 179 phase-out is $200,000, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii does not conform to IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : No Hawaii does not conform to the provision in the Tax Cuts and Jobs Act 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. The aggregate cost provided in IRC Section 179(b)(1) which may be taken into account for IRC Section 179(a) for any taxable year cannot exceed $25,000. The amount at which the reduction limitation provided in IRC Section 179(b)(2) begins must exceed $200,000 for any taxable year.
crosslinktax.com says state section 179 phase-out is state rules apply, as of 2026-08-15.
Hawaii | No | No | Sec 179 limit – $25,000 | Idaho | No | Yes |
Add-back rule
accountants.intuit.com says add-back rule is Hawaii does not conform to IRC § 168(k), as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No Hawaii does not conform to the provision of the Tax Cuts and Jobs Act that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. Hawaii does not conform to IRC § 168(k). State Follows IRC § 179-TCJA of 2017 : No Hawaii does not conform to the provision in the Tax Cuts and Jobs Act 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. The aggregate cost provided in IRC Section 179(b)(1) which may be taken into account for IRC Section 179(a) for any taxable year cannot exceed $25,000. The amount at which the reduction limitation provided in IRC Section 179(b)(2) begins must exceed $200,000 for any taxable year.
crosslinktax.com says add-back rule is Hawaii does not conform to bonus depreciation, as of 2026-08-15.
Hawaii | No | No | Sec 179 limit – $25,000 | Idaho | No | Yes |
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/