# Ohio — State conformity to federal Section 179 and bonus depreciation rules

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: appears in the quote below)_
- **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: appears in the quote below)_
- **Has income tax:** yes _(verified: appears in the quote below)_

## 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.

## 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.

### 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.

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

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

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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.

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

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

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


### 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.

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

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

Source: https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/


## Source

- https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/

Last verified: 2026-08-15. Review by: 2027-08-15.
Part of [State conformity to federal Section 179 and bonus depreciation rules](https://referencesource.org/state-section-179-bonus-depreciation-conformity/).