New Jersey
For New Jersey, section 179 conformity is conforms with state cap; state section 179 cap is disputed: IRC as it was in effect on December 31, 2002 per accountants.intuit.com, $25,000 per ecomcpa.com; state section 179 phase-out is disputed: state rules apply (IRC as of December 31, 2002) per accountants.intuit.com, state rules apply per ecomcpa.com; bonus depreciation conformity is decouples — requires add-back; add-back rule is disputed: New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001 per accountants.intuit.com, state requires add-back of bonus depreciation per ecomcpa.com, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- New Jersey verified
- Section 179 conformity
- conforms with state cap our reading
- State Section 179 cap
- IRC as it was in effect on December 31, 2002 sources disagree
- State Section 179 phase-out
- state rules apply (IRC as of December 31, 2002) our reading sources disagree
- Bonus depreciation conformity
- decouples — requires add-back our reading
- Add-back rule
- New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001 our reading sources disagree
- IRC conformity date
- IRC as of December 31, 2002 (Section 179); IRC as of December 31, 2001 (depreciation)
- 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 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC § 179-TCJA of 2017: No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.
— 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 IRC as it was in effect on December 31, 2002, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC § 179-TCJA of 2017: No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.
ecomcpa.com says state section 179 cap is $25,000, as of 2026-08-15.
New Jersey caps it at $25,000 too.
State Section 179 phase-out
accountants.intuit.com says state section 179 phase-out is state rules apply (IRC as of December 31, 2002), as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC § 179-TCJA of 2017: No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.
ecomcpa.com says state section 179 phase-out is state rules apply, as of 2026-08-15.
New Jersey caps it at $25,000 too.
Add-back rule
accountants.intuit.com says add-back rule is New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No New Jersey is tied to federal depreciation rules that were in effect on December 31, 2001. Thus, New Jersey does not conform to the provision of the Tax Cuts and Jobs Act of 2017. State Follows IRC § 179-TCJA of 2017: No New Jersey does not conform 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. New Jersey conforms to the IRC as it was in effect on December 31, 2002 and does not conform to the enhanced expenses set forth in the Tax Cuts and Jobs Act of 2017.
ecomcpa.com says add-back rule is state requires add-back of bonus depreciation, as of 2026-08-15.
New Jersey caps it at $25,000 too.
Sources
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- ecomcpa.comhttps://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/