# Tennessee — State conformity to federal Section 179 and bonus depreciation rules

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: appears in the quote below)_
- **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.

## Source

- https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/

Last verified: 2026-08-15. Review by: 2027-08-15.
Part of [State conformity to federal Section 179 and bonus depreciation rules](https://referencesource.org/state-section-179-bonus-depreciation-conformity/).