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.
- State
- Tennessee verified
- Section 179 conformity
- N/A
- State Section 179 cap
- N/A
- State Section 179 phase-out
- N/A
- Bonus depreciation conformity
- decouples — requires add-back
- Add-back rule
- Tennessee is listed among states that decouple from bonus depreciation
- Has income tax
- no
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/