Michigan
For Michigan, section 179 conformity is conforms; state section 179 cap is federal limit applies (if taxpayer elects to use current IRC); state section 179 phase-out is federal phase-out applies; bonus depreciation conformity is conforms; add-back rule is N/A, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Michigan verified
- Section 179 conformity
- conforms our reading
- State Section 179 cap
- federal limit applies (if taxpayer elects to use current IRC)
- State Section 179 phase-out
- federal phase-out applies our reading
- Bonus depreciation conformity
- conforms our reading
- Add-back rule
- N/A our reading
- IRC conformity date
- current IRC (if taxpayer elects)
- Has income tax
- yes our reading
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : Yes Michigan conforms 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 9/27/2017, and before 1/1/2023 if taxpayer elects to use current IRC. State Follows IRC § 179-TCJA of 2017: Yes Michigan conforms to the Tax Cuts and Jobs Act provision 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, if the taxpayer elects to use the current IRC.
— accountants.intuit.com, retrieved 2026-08-15
Source
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US