Wisconsin
For Wisconsin, section 179 conformity is does not conform; state section 179 cap is does not conform to TCJA increase; state section 179 phase-out is state rules apply; bonus depreciation conformity is decouples — requires add-back; add-back rule is Wisconsin does not conform to bonus depreciation; adjustment required, recorded from its source on 2026-08-15; source re-checked 2026-10-01.
- State
- Wisconsin verified
- Section 179 conformity
- does not conform our reading
- State Section 179 cap
- does not conform to TCJA increase
- State Section 179 phase-out
- state rules apply our reading
- Bonus depreciation conformity
- decouples — requires add-back our reading
- Add-back rule
- Wisconsin does not conform to bonus depreciation; adjustment required our reading
- Has income tax
- yes 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
State Follows Bonus Depreciation-TCJA of 2017 : No Wisconsin does not conform to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after September 27, 2017, and before January 1, 2023. State Follows IRC § 179-TCJA of 2017: No Wisconsin does not conform to the Tax Cuts and Jobs Act of 2017 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