referencesource/state-section-179-bonus-depreciation-conformity

State conformity to federal Section 179 and bonus depreciation rules

Canonical, always-current version: https://referencesource.org/state-section-179-bonus-depreciation-conformity/ Machine-readable: https://referencesource.org/state-section-179-bonus-depreciation-conformity/data.json — this mirror is a point-in-time copy.

• —Last verified: 2026-10-06
• —Stale after: 2027-08-15 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
• —Records: 51

Whether each US state conforms to the federal Section 179 expensing limit and the 100% bonus depreciation deduction, and what state-specific caps or add-back rules apply when it does not. Each record is one state, stating its conformity status for both Section 179 and bonus depreciation, the state's own Section 179 dollar cap if different from federal, whether the state requires a bonus depreciation add-back, the depreciation method the state uses instead, and a statute or administrative citation. The federal Section 179 limit for 2026 is $2,560,000 with a $4,090,000 phase-out; 100% bonus depreciation was made permanent by the One Big Beautiful Bill Act (January 2025). At least a dozen states decouple from bonus depreciation (California, New York, New Jersey, Pennsylvania, Massachusetts, DC, Connecticut, Maryland, Tennessee, North Carolina, Indiana, Wisconsin among others), and several cap Section 179 far below the federal limit (California: $25,000; New Jersey: $25,000; Pennsylvania: not allowed for corporate income tax). A $480,000 equipment purchase in California produces roughly $51,000 in extra state tax in year one. Answers 'does my state allow bonus depreciation', 'what is the Section 179 limit in [state]', 'do I have to add back bonus depreciation on my state return', and 'which states decouple from federal depreciation rules'.

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Licence position

State tax conformity positions are facts derived from state statutes and revenue department publications; not copyrightable. Sources are tax software support pages, CPA educational articles, and state revenue department publications.

Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.

Sources

• —https://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJUSen_US
• —https://www.section179.org/section179by_state/
• —https://ecomcpa.com/when-federal-100-bonus-depreciation-doesnt-travel-the-state-conformity-headache-for-ecommerce-sellers-in-2026/
• —https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/

Fields

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