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

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

## What the source says

> State Follows Bonus Depreciation-TCJA of 2017 : Yes Oregon 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. State Follows IRC § 179-TCJA of 2017 : Yes Oregon conforms to the provision of the Tax Cuts and Jobs Act 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.

## 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/).