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

For Oklahoma, 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.

- **State:** Oklahoma _(verified: appears in the quote below)_
- **Section 179 conformity:** conforms _(verified: appears in the quote below)_
- **State Section 179 cap:** federal limit applies
- **State Section 179 phase-out:** federal phase-out applies
- **Bonus depreciation conformity:** conforms _(verified: appears in the quote below)_
- **Add-back rule:** N/A _(verified: appears in the quote below)_
- **Has income tax:** yes _(verified: appears in the quote below)_

## What the source says

> State Follows Bonus Depreciation-TCJA of 2017 : Yes Oklahoma conforms 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. For taxable years beginning after December 31, 2021, Oklahoma permanently provides taxpayers the option to immediately and fully expense certain business assets eligible for 100% bonus depreciation, deductible as an incurred expense during the taxable year in which the property is placed in service. State Follows IRC § 179-TCJA of 2017 : N/A

## Source

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

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/).