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; source re-checked 2026-10-01.

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

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

Source

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

Last verified against source: 2026-10-01. Due for re-check by 2027-08-15. This page as Markdown · OKF bundle · full dataset as JSON.