New Hampshire
For New Hampshire, section 179 conformity is N/A; state section 179 cap is N/A; state section 179 phase-out is N/A; bonus depreciation conformity is N/A; add-back rule is N/A, verified against its source on 2026-08-15.
- State
- New Hampshire verified
- Section 179 conformity
- N/A verified
- State Section 179 cap
- N/A verified
- State Section 179 phase-out
- N/A verified
- Bonus depreciation conformity
- N/A verified
- Add-back rule
- N/A verified
- IRC conformity date
- N/A verified
- Has income tax
- no verified
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
— 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.
Section 179 conformity
accountants.intuit.com says section 179 conformity is N/A, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
crosslinktax.com says section 179 conformity is conforms with state cap, as of 2026-08-15.
Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |
State Section 179 cap
accountants.intuit.com says state section 179 cap is N/A, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
crosslinktax.com says state section 179 cap is $500,000, as of 2026-08-15.
Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |
State Section 179 phase-out
accountants.intuit.com says state section 179 phase-out is N/A, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
crosslinktax.com says state section 179 phase-out is state rules apply, as of 2026-08-15.
Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |
Bonus depreciation conformity
accountants.intuit.com says bonus depreciation conformity is N/A, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
crosslinktax.com says bonus depreciation conformity is decouples — requires add-back, as of 2026-08-15.
Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |
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 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
crosslinktax.com says add-back rule is New Hampshire does not conform to bonus depreciation, as of 2026-08-15.
Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |
Has income tax
accountants.intuit.com says has income tax is no, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : N/A New Hampshire taxes only interest, dividends and gambling winnings. No deductions are allowed. State Follows IRC § 179-TCJA of 2017 : N/A
crosslinktax.com says has income tax is yes, as of 2026-08-15.
Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |
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/