New York
For New York, section 179 conformity is conforms; state section 179 cap is federal limit applies (but New York disallows IRC § 179 for SUVs that are not passenger automobiles as defined in IRC § 280F(d)(5)); state section 179 phase-out is federal phase-out applies; bonus depreciation conformity is decouples — requires add-back; add-back rule is New York does not conform to bonus depreciation; adjustment required, recorded from its source on 2026-08-15.
- State
- New York verified
- Section 179 conformity
- conforms verified
- State Section 179 cap
- federal limit applies (but New York disallows IRC § 179 for SUVs that are not passenger automobiles as defined in IRC § 280F(d)(5)) verified
- State Section 179 phase-out
- federal phase-out applies
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- New York does not conform to bonus depreciation; adjustment required
- Has income tax
- yes verified
- Statute or guidance citation
- IRC § 280F(d)(5) verified
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : No New York does not conform 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 September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017 : Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC § 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC § 280F(d)(5).
— 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 (but New York disallows IRC § 179 for SUVs that are not passenger automobiles as defined in IRC § 280F(d)(5)), as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No New York does not conform 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 September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017 : Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC § 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC § 280F(d)(5).
crosslinktax.com says state section 179 cap is federal limit applies, as of 2026-08-15.
New York | No | Yes |
Add-back rule
accountants.intuit.com says add-back rule is New York does not conform to bonus depreciation; adjustment required, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No New York does not conform 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 September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017 : Yes New York 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. However, New York disallows the amount of any deduction claimed pursuant to IRC § 179 for a sport utility vehicle (SUV) which is not a passenger automobile as defined in IRC § 280F(d)(5).
crosslinktax.com says add-back rule is New York does not conform to bonus depreciation, as of 2026-08-15.
New York | 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/