Maine
For Maine, 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 addition modification applies to all property placed in service in Maine; Maine capital investment credit may be claimed, recorded from its source on 2026-08-15.
- State
- Maine 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
- addition modification applies to all property placed in service in Maine; Maine capital investment credit may be claimed verified
- IRC conformity date
- IRC as of a specified date verified
- Has income tax
- yes verified
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : No Maine does not conform to the Tax Cuts and Jobs Act provision 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. For property placed in service in 2015, an addition modification applies to all property placed in service in Maine. For property placed in service in Maine, the Maine capital investment credit may be claimed. State Follows IRC § 179-TCJA of 2017 : Yes Maine conforms to the IRC as of a specified date and so conforms 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.
— 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 addition modification applies to all property placed in service in Maine; Maine capital investment credit may be claimed, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No Maine does not conform to the Tax Cuts and Jobs Act provision 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. For property placed in service in 2015, an addition modification applies to all property placed in service in Maine. For property placed in service in Maine, the Maine capital investment credit may be claimed. State Follows IRC § 179-TCJA of 2017 : Yes Maine conforms to the IRC as of a specified date and so conforms 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.
crosslinktax.com says add-back rule is Maine does not conform to bonus depreciation, as of 2026-08-15.
Maine | 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/