Pennsylvania
For Pennsylvania, section 179 conformity is conforms; state section 179 cap is federal limit applies (effective January 1, 2023; for tax years 2003 through 2022, $25,000 with $200,000 phase-out); state section 179 phase-out is federal phase-out applies (effective January 1, 2023); bonus depreciation conformity is decouples — requires add-back; add-back rule is Pennsylvania does not conform to bonus depreciation and does not follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the CARES Act, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Pennsylvania verified
- Section 179 conformity
- conforms our reading
- State Section 179 cap
- federal limit applies (effective January 1, 2023; for tax years 2003 through 2022, $25,000 with $200,000 phase-out)
- State Section 179 phase-out
- federal phase-out applies (effective January 1, 2023) our reading
- Bonus depreciation conformity
- decouples — requires add-back our reading
- Add-back rule
- Pennsylvania does not conform to bonus depreciation and does not follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the CARES Act our reading
- Has income tax
- yes our reading
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
State Follows Bonus Depreciation-TCJA of 2017 : No Pennsylvania does not conform 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. Nor does Pennsylvania follow the technical correction for qualified improvement property for property placed in service after Dec. 31, 2017 enacted under the Coronavirus Aid, Relief, and Economic Security Act (CARES ACT). State Follows IRC § 179-TCJA of 2017: No Effective January 1, 2023, Pennsylvania 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. For tax years 2003 through 2022, for personal income tax purposes, Pennsylvania maintained the $25,000 pre-2003 expense election limit with a phase out of the deduction property with an aggregate cost exceeding $200,000.
— 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