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.
- State
- Michigan verified
- Section 179 conformity
- conforms verified
- State Section 179 cap
- federal limit applies (if taxpayer elects to use current IRC) verified
- State Section 179 phase-out
- federal phase-out applies
- Bonus depreciation conformity
- conforms verified
- Add-back rule
- N/A
- IRC conformity date
- current IRC (if taxpayer elects)
- Has income tax
- yes verified
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
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 cap
accountants.intuit.com says state section 179 cap is federal limit applies (if taxpayer elects to use current IRC), as of 2026-08-15.
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.
crosslinktax.com says state section 179 cap is federal limit applies, as of 2026-08-15.
Michigan | No | Yes |
Bonus depreciation conformity
accountants.intuit.com says bonus depreciation conformity is conforms, as of 2026-08-15.
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.
crosslinktax.com says bonus depreciation conformity is decouples — requires add-back, as of 2026-08-15.
Michigan | No | Yes |
Add-back rule
accountants.intuit.com says add-back rule is N/A, as of 2026-08-15.
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.
crosslinktax.com says add-back rule is Michigan does not conform to bonus depreciation, as of 2026-08-15.
Michigan | 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/