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; has income tax is yes, recorded from its source on 2026-08-15; source re-checked 2026-10-01.

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 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

Source

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

Last verified against source: 2026-10-01. Due for re-check by 2027-08-15. This page as Markdown · OKF bundle · full dataset as JSON.