Ohio
For Ohio, section 179 conformity is conforms with state cap; state section 179 cap is add back five-sixths of the excess of the IRC section 179 amount allowed over the amount which would have been allowed based upon IRC section 179 in effect on December 31, 2002; deduct 1/5 of the qualifying section 179 amounts added back on a previous year's tax report; state section 179 phase-out is state rules apply (IRC as of December 31, 2002); bonus depreciation conformity is decouples — requires add-back; add-back rule is Ohio has decoupled from the changes made by the TCJA to IRC § 168(k), recorded from its source on 2026-08-15.
- State
- Ohio verified
- Section 179 conformity
- conforms with state cap
- State Section 179 cap
- add back five-sixths of the excess of the IRC section 179 amount allowed over the amount which would have been allowed based upon IRC section 179 in effect on December 31, 2002; deduct 1/5 of the qualifying section 179 amounts added back on a previous year's tax report
- State Section 179 phase-out
- state rules apply (IRC as of December 31, 2002)
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- Ohio has decoupled from the changes made by the TCJA to IRC § 168(k)
- IRC conformity date
- IRC as of a specified date verified
- Has income tax
- yes verified
What the source says
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). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC § 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see ¶55,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.
— 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 add back five-sixths of the excess of the IRC section 179 amount allowed over the amount which would have been allowed based upon IRC section 179 in effect on December 31, 2002; deduct 1/5 of the qualifying section 179 amounts added back on a previous year's tax report, as of 2026-08-15.
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). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC § 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see ¶55,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.
crosslinktax.com says state section 179 cap is 1/6 first year, 1/5 each year for the next 5 years, as of 2026-08-15.
Ohio | Over 6 years | Over 6 years | Bonus Depreciation/Sec 179 – 1/6 1 st year, 1/5 each year for the next 5 years
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.
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). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC § 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see ¶55,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.
crosslinktax.com says state section 179 phase-out is state rules apply, as of 2026-08-15.
Ohio | Over 6 years | Over 6 years | Bonus Depreciation/Sec 179 – 1/6 1 st year, 1/5 each year for the next 5 years
Add-back rule
accountants.intuit.com says add-back rule is Ohio has decoupled from the changes made by the TCJA to IRC § 168(k), as of 2026-08-15.
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). State Follows Bonus Depreciation-TCJA of 2017 : N/A State Follows IRC § 179-TCJA of 2017 : N/A State Follows Bonus Depreciation-TCJA of 2017 : No Ohio conforms to the IRC as of a specified date (see ¶55,505 ), and so it has adopted the changes made by the Tax Cuts and Jobs Act.
crosslinktax.com says add-back rule is Bonus Depreciation/Sec 179 – 1/6 1st year, 1/5 each year for the next 5 years, as of 2026-08-15.
Ohio | Over 6 years | Over 6 years | Bonus Depreciation/Sec 179 – 1/6 1 st year, 1/5 each year for the next 5 years
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/