South Carolina
For South Carolina, 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 decouples — requires add-back; add-back rule is South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes, recorded from its source on 2026-08-15.
- State
- South Carolina verified
- Section 179 conformity
- conforms verified
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes. verified
- Has income tax
- yes verified
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : No South Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes. State Follows IRC § 179-TCJA of 2017 : Yes South Carolina 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.
— accountants.intuit.com, retrieved 2026-08-15
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 — deciding between them is yours, not ours.
Add-back rule
accountants.intuit.com says add-back rule is South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes., as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : No South Carolina does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis that is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. South Carolina does not allow bonus depreciation. Addition or subtraction is required for the difference in depreciation expense claimed for federal purposes and the amount allowed for state purposes. State Follows IRC § 179-TCJA of 2017 : Yes South Carolina 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.
crosslinktax.com says add-back rule is South Carolina does not conform to bonus depreciation, as of 2026-08-15.
South Carolina | No | Yes |
Sources
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- crosslinktax.comhttps://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/