Tennessee
For Tennessee, section 179 conformity is N/A; state section 179 cap is N/A; state section 179 phase-out is N/A; bonus depreciation conformity is decouples — requires add-back; add-back rule is Tennessee is listed among states that decouple from bonus depreciation, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Tennessee verified
- Section 179 conformity
- N/A our reading
- State Section 179 cap
- N/A
- State Section 179 phase-out
- N/A our reading
- Bonus depreciation conformity
- decouples — requires add-back our reading
- Add-back rule
- Tennessee is listed among states that decouple from bonus depreciation our reading
- Has income tax
- no 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
The decoupled list for 2026 includes California, New York, New Jersey, Pennsylvania, Massachusetts, the District of Columbia, Connecticut, Maryland, Tennessee, North Carolina, Indiana, and Wisconsin, among others.
— ecomcpa.com, retrieved 2026-08-15
Source
- ecomcpa.comhttps://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/