North Dakota
For North Dakota, section 179 conformity is conforms; state section 179 cap is federal limit applies; 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; source re-checked 2026-10-01.
- State
- North Dakota verified
- Section 179 conformity
- conforms our reading
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies our reading
- Bonus depreciation conformity
- conforms our reading
- Add-back rule
- N/A our reading
- IRC conformity date
- rolling conformity
- 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 : Yes North Dakota follows federal law, and so conforms to the provision of the Tax Cuts and Jobs Act 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 (after September 27, 2017, and before January 1, 2024, for certain property with longer production periods). North Dakota also conforms to the technical correction to the TCJA contained in the CARES Act. State Follows IRC § 179-TCJA of 2017: Yes North Dakota 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.
— accountants.intuit.com, retrieved 2026-08-15
Source
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US