Indiana
For Indiana, 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 Indiana does not conform to bonus depreciation; adjustment required, recorded from its source on 2026-08-15.
- State
- Indiana verified
- Section 179 conformity
- conforms with state cap
- State Section 179 cap
- $25,000 verified
- State Section 179 phase-out
- state rules apply
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- Indiana does not conform to bonus depreciation; adjustment required
- Has income tax
- yes
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC § 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Effective retroactive to January 1, 2019, the amount that a taxpayer may expense under IRC § 179 is limited to the sum of $25,000 and the amount of any deduction elected under IRC § 179 for taxable years beginning after December 31, 2017, related to property that would have qualified for the tax-free exchange under IRC § 1031 in effect on January 1, 2017.
— 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.
Add-back rule
accountants.intuit.com says add-back rule is Indiana does not conform to bonus depreciation; adjustment required, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017 : No Indiana does not conform to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC § 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. Effective retroactive to January 1, 2019, the amount that a taxpayer may expense under IRC § 179 is limited to the sum of $25,000 and the amount of any deduction elected under IRC § 179 for taxable years beginning after December 31, 2017, related to property that would have qualified for the tax-free exchange under IRC § 1031 in effect on January 1, 2017.
crosslinktax.com says add-back rule is Indiana does not conform to bonus depreciation, as of 2026-08-15.
Yes | | Indiana | No | No | Sec 179 limit – $25,000 |
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/