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

For Washington, 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 N/A; add-back rule is N/A, recorded from its source on 2026-08-15.

- **State:** Washington
- **Section 179 conformity:** N/A
- **State Section 179 cap:** N/A
- **State Section 179 phase-out:** N/A
- **Bonus depreciation conformity:** N/A
- **Add-back rule:** N/A
- **IRC conformity date:** N/A
- **Has income tax:** no

## What the source says

> If your state does not levy a traditional personal or corporate income tax, Section 179 may not impact state income tax.

## Source

- https://www.section179.org/section_179_by_state/

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/).