# New Hampshire — State conformity to federal Section 179 and bonus depreciation rules

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: appears in the quote below)_
- **Section 179 conformity:** N/A _(verified: appears in the quote below)_
- **State Section 179 cap:** N/A _(verified: appears in the quote below)_
- **State Section 179 phase-out:** N/A _(verified: appears in the quote below)_
- **Bonus depreciation conformity:** N/A _(verified: appears in the quote below)_
- **Add-back rule:** N/A _(verified: appears in the quote below)_
- **IRC conformity date:** N/A _(verified: appears in the quote below)_
- **Has income tax:** no _(verified: appears in the quote below)_

## 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

## 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.

### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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 |

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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 |

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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 |

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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 |

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

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 |

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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

Source: https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US

crosslinktax.com says has income tax is **yes**, as of 2026-08-15.

> Yes | | New Hampshire | No | No | Sec 179 limit – $500,000 |

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


## Source

- https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/

Last verified: 2026-08-15. Review by: 2027-08-15.
Part of [State conformity to federal Section 179 and bonus depreciation rules](https://referencesource.org/state-section-179-bonus-depreciation-conformity/).