Bonus Depreciation by State (2026): Which States Allow the Full 100% Write-Off?

By CostSegregationMatch · Updated October 2026

Bonus depreciation by state in 2026: 15 states let an individual owner deduct the full 100% of eligible property in year one on the state return. Fourteen follow the federal rule and Mississippi allows it by election, according to CostSegregationMatch's analysis of state tax law and revenue department guidance, October 2026. The other 35 states limit it, delay it, or have no broad individual income tax.

On the same $100,000 of eligible 5-year property in our example, the first-year state deduction runs from $100,000 down to $0. Find your state's row, then see the dollar math.

What is my state's bonus depreciation rule for 2026?

Find your state in the table. Each row gives the 2026 rule for an individual owner and for a corporation, with the state's own source. In 15 states the answer is 100%; in the rest it is less, later, or not a question at all.

Three terms first, each used the same way all the way down the page.

Bonus depreciation is a federal rule that lets a business deduct the cost of certain property all at once, in the first year, instead of a little each year. It lives in section 168(k) of the federal tax code.

Placed in service means the property is ready and available to use.

An add-back is an amount a state makes you add to your income on the state return. It cancels part of a deduction you took on the federal return.

Every row uses the same example: ordinary property bought and placed in service in 2026, with 100% bonus taken on the federal return. No Section 179 deduction. No special industry rule. The full federal bonus reduces income in 2026; no loss limit changes it. The counts describe this example, not every taxpayer or asset.

Source: CostSegregationMatch analysis of the state sources linked in each row, checked October 7, 2026. "No bonus" means no section 168(k) allowance in this ordinary-property example; each state has its own regular-depreciation rules.

The Maryland row is for nonmanufacturers; qualifying manufacturing entities have a separate 20% cap in 2026 under chapter 6. New York's zone exceptions and certain institutional-investor residential properties are outside this table (2025 IT-398).

Which states allow 100% bonus depreciation in 2026?

Fifteen states allow an individual owner the full 100% in year one, and fifteen allow it for corporations. In each count, 14 states follow the federal rule on their own and Mississippi adds it by state election.

For individual owners (15): Alabama, Arizona, Colorado, Iowa, Kansas, Louisiana, Mississippi, Missouri, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, Utah and West Virginia.

For corporations (15): the same list with Alaska in place of Arizona. Alaska has no individual income tax. Arizona gives individuals the full amount but not corporations.

For both (14): every state on the individual list except Arizona.

Source: CostSegregationMatch count of the state table above, October 7, 2026. D.C. allows no bonus and is not part of the 50.

Put another way: 41 states have a broad individual income tax, and 14 of them follow the federal rule. That is 34.1%, or about one in three.

Why is Mississippi counted on its own?

Mississippi does not copy the federal deduction. It has its own 100% rule, and a taxpayer has to elect it on the state return (Mississippi Department of Revenue, Notice 80-23-003; enacted section 27-7-17). The result can be the same. The paperwork is not.

What about Louisiana?

Louisiana also wrote its own 100% deduction. But its forms only use it for the part the federal return did not already deduct (Louisiana 2025 IT-540 instructions; La. R.S. 47:297.25 for individuals; La. R.S. 47:287.744 for corporations). With the federal rate at 100%, there is nothing left over. So Louisiana sits with the states that follow the federal rule.

Which states do not allow bonus depreciation in 2026?

Twenty states and D.C. replace bonus depreciation with regular depreciation for individual owners in the 2026 example. Twenty-four states and D.C. do so for corporations. Connecticut is a separate case for individuals: it allows none in year one, then 25% of the addition in each of the next four years. "No bonus" does not mean "no deduction".

Regular depreciation instead of bonus for individual owners (20 states and D.C.): Arkansas, California, Georgia, Hawaii, Idaho, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, New Jersey, New York, Oregon, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, Wisconsin and the District of Columbia.

Regular depreciation instead of bonus for corporations (24 states and D.C.): those 20, plus Arizona, Connecticut, Michigan and New Hampshire.

Here is what that looks like. Say you put $100,000 of 5-year property in service. The federal return deducts all $100,000 this year. A no-bonus state that uses the regular federal schedule deducts $20,000 this year and the other $80,000 over the next five (IRS Publication 946, Table A-1). In this example, the schedule recovers the whole cost. You wait for most of it.

Two of the biggest names on the list changed recently. Oregon followed the federal rule through 2025, then ended bonus depreciation for tax years 2026 and later (Oregon Department of Revenue). Idaho updated its tax code in 2026 and kept its long-standing rule: no bonus on property acquired after 2009 (Idaho State Tax Commission).

Which states give part of the deduction now and the rest later?

Six states give individual owners part of the deduction now, or none now and all of it later: Connecticut, Delaware, Michigan, Minnesota, North Carolina and Ohio. For corporations the list is Delaware, Florida, Minnesota, North Carolina and Tennessee. They work in two different ways.

Add-back states: Connecticut, Minnesota, North Carolina, Ohio

These states start with the federal deduction, then make you add most or all of it back. The rules allow the added-back part in later years. The example below assumes the full federal deduction reduced 2026 income and the owner stays eligible for each later subtraction.

Source: CostSegregationMatch calculation from Connecticut's 2025 CT-1040 instructions, the Minnesota Department of Revenue, N.C. Gen. Stat. 105-153.6 and Ohio Rev. Code 5747.01, checked October 7, 2026. Ohio's exact share is one-sixth each year. The six amounts shown are rounded to whole dollars and add to $100,002; the exact fractions add to $100,000.

Every exact schedule in this example adds up to $100,000. Connecticut makes an individual owner wait until the next tax year for the first deduction. This is not a guarantee of later use: Minnesota, for example, does not let an individual's unused subtractions pass to an estate or trust at death (Minnesota Department of Revenue).

Ohio has other fractions for employers that grew their Ohio payroll and for owners with a net operating loss. The table shows the general rule.

Old-schedule states: Delaware, Michigan, Tennessee

Before 2025, federal bonus depreciation was shrinking: 40% for 2025, 20% for 2026, and nothing after that. Congress brought back 100%. These three kept the shrinking schedule.

The 2025 column assumes acquisition and placement in service after January 19, 2025. Special aircraft and longer-production-period rules are outside this example.

Sources: Delaware TIM 2025-2; Michigan Treasury notice, February 25, 2026; Tennessee Notice 25-36. Checked October 7, 2026. Delaware's change reached individuals for property placed in service after December 31, 2025, and ends for property placed in service after December 31, 2030. Michigan's notice gives the 2025 rate; 2026 and 2027 follow the old federal schedule it adopts. Michigan individuals and Tennessee remain at 0% after 2030 under the laws checked. Delaware returns to the federal rule for new property placed in service from 2031.

The cost that does not get bonus is not lost. It goes on the regular schedule. Tennessee's notice walks through it: bonus on the allowed share, regular depreciation on the rest.

Florida corporations

Florida's corporate income tax uses the federal bonus rule as it stood on January 1, 2025, before 100% came back. For covered property other than qualified improvement property, Florida also adds bonus depreciation back and allows seven equal yearly subtractions, starting in the addition year, for assets placed in service before January 1, 2027 (Florida Department of Revenue, TIP 26C01-01, July 7, 2026). Two rules stack, so this page gives Florida's rule in words and no single percentage.

How much can I deduct in year one on $100,000?

On $100,000 of eligible 5-year property acquired and placed in service in 2026, the first-year state deduction runs from $100,000 down to $0 in this example. Fifteen states allow an individual owner the full $100,000. The regular schedule used here allows $20,000.

Five-year property includes the short-lived stuff in a building, such as appliances and carpet in a residential rental. The 15-year property in this example is work done to the land, such as fences and sidewalks. A cost segregation study exists to find both. IRS Publication 946 lists these asset classes.

The dollar examples use the General Depreciation System, or GDS: the usual federal schedule. Five-year property uses the 200% declining-balance method; 15-year land improvements use the 150% declining-balance method. These methods write off more cost early. The half-year convention treats property as if it entered use halfway through the year. That gives first-year rates of 20% and 5%. The examples use the same state and federal cost basis, full business or investment use, and no loss limits. Interior improvements called qualified improvement property, or QIP, are not in the 15-year input; they can use a different method.

Source: CostSegregationMatch calculation from the state rules cited above and the regular first-year rates in IRS Publication 946, Table A-1 (20.00% for 5-year property and 5.00% for 15-year property, half-year convention), checked October 7, 2026. Old-schedule math: $20,000 of bonus plus the regular rate on the other $80,000. Florida corporations, California corporations and Pennsylvania individuals follow their own rules and are not in this table.

Is "partial" always better than "no bonus"?

No. On 5-year property, the regular schedule gives 20% in year one. North Carolina gives 15%. Ohio gives about 16.7%. Connecticut gives individual owners nothing. A state that flatly says "no bonus" can hand you a bigger first-year deduction than a state that says "part of it."

On the 15-year land improvements in this example it flips. The regular schedule gives only 5% in year one, so North Carolina's 15% is three times as much.

Is the rule different for individuals and corporations?

The two columns fall into different groups in eight states: Alaska, Arizona, Connecticut, Florida, Michigan, New Hampshire, Ohio and Tennessee. Read the column for the return you file. Texas also has a separate margin-tax rule; it is not a general corporate net-income tax.

Source: CostSegregationMatch analysis of the state sources in the main table, checked October 7, 2026.

Arizona has the largest bonus-rate gap between two income-tax views: 100 percentage points. Its law figures an individual's depreciation as if bonus were "the full amount" the federal code allows, and figures a corporation's as if bonus had not been taken (Arizona Laws 2026, chapter 140).

If you own property through an LLC or a partnership, the income usually lands on your own return, so the individual column is the one to read. Use the rule for each state return you must file, including a property-state return when required, not just the state where the LLC was formed. New Hampshire, Tennessee and Texas tax some businesses directly, so check the business column there too.

What changed after the 2025 federal law, and what changes in 2027?

Three states passed laws to block the new 100% write-off: Delaware, Oregon, and Michigan for individuals. New Mexico's change for corporations starts with 2027 tax years. Colorado weighed a bill to do the same and let it die.

The federal law was signed on July 4, 2025. It made 100% bonus depreciation permanent for property acquired and placed in service after January 19, 2025.

Sources: Michigan Treasury; Delaware TIM 2025-2; Tennessee Notice 25-36; Ohio Legislature, SB 9 status; New Mexico SB 151 analysis; Oregon Department of Revenue; Colorado General Assembly vote record; Minnesota Department of Revenue; Arizona Laws 2026, chapter 140; Florida TIP 26C01-01. Checked October 7, 2026.

Oregon's law drew a referendum drive. The Secretary of State's official record marks it "Not Certified" and says sufficient signatures were not submitted by June 4, 2026.

Source: Tax Foundation, July 22, 2025, updated July 30, 2025; CostSegregationMatch, October 7, 2026. The first row is a conditional outlook, not a measured July 2025 count under our example. It cannot show that three states lost a deduction they already allowed. Our comparable change is 15 to 14: New Mexico's enacted corporate rule starts in 2027.

What January 1, 2027 brings: Delaware, Michigan individuals and Tennessee go from 20% to 0%. New Mexico corporations lose bonus. Florida's seven-year add-back covers assets placed in service before that date.

Why do other charts show a different number of states?

Because they count different things. This page counts 15 states that allow the full 100% in the 2026 example. One published guide puts the number near 38 by treating general federal-code conformity as bonus conformity. That misses state rules that remove bonus depreciation by name.

A state can copy the federal code and still say "except section 168(k)." Idaho does exactly that. It adopted the federal code as of January 1, 2026, and still figures depreciation without bonus for property acquired after 2009 (Idaho State Tax Commission). We found guides that file states like that under "conforms" (one example, which puts the number near 38 in its summary).

Three choices move any count:

1. Which return. Arizona is a yes for individuals and a no for corporations.
2. Which year. Oregon was a yes for 2025 and is a no for 2026. New Mexico corporations are a yes for 2026 and a no for 2027.
3. Which states are in the bottom number. Nine states have no broad individual income tax. Count them as "conforming" and the number jumps by nine.

The Tax Foundation's July 2025 corporate outlook — 15 states in line to match federal law, plus 3 with their own 100% law — was conditional on federal-code updates. It predates the Delaware, Oregon and New Mexico laws and uses a different measure from ours.

Why does the state rule matter now?

The federal 100% rule has no scheduled phase-down. State rules still have their own dates: Delaware's restriction, for example, already ends after 2030. And most people do not live in a 100% state: about 15.9% of the U.S. population lives in the 15 states that allow individual owners the full write-off.

That is 54,403,859 people out of 341,784,857, using U.S. Census Bureau estimates for July 1, 2025 (Vintage 2025 estimates). For the 15 corporate states the share is 13.9%. These are population shares, not shares of taxpayers, rental properties or people eligible for bonus depreciation.

The biggest state on the individual list is Arizona, with 7,623,818 people. It ranks 14th. Thirteen states are larger, and none gives individual owners the full state write-off in this ordinary-property comparison.

What should a property owner check before a cost segregation study?

Check three things: which return you file, which year the property is acquired and goes into service, and whether your state follows the federal rule. In 26 states, individual owners get less bonus depreciation in year one in this example. Nine more have no broad individual income tax, so there is no such personal-income-tax deduction to compare.

A cost segregation study sorts a building's cost into parts with shorter lives, such as 5-year and 15-year property. Federal section 168(k) bonus depreciation applies to eligible parts. It does not apply to the whole rental building, and land is never depreciated (IRS Publication 946).

In a no-bonus state, the study still does its job. The shorter-lived parts go on the regular schedule, which is faster than the 27.5 or 39 years a building takes. In this example, a properly classified shorter-lived asset is deducted sooner than a building. It just does not all come in year one.

So ask one more question when you compare studies: will the report give your tax preparer what they need to keep a separate state depreciation schedule? Our page on how we compare providers lists what we look for in a report, and the published study prices show what each level of study includes.

This page is general information, not tax advice. State rules change, and your own facts matter. Your tax preparer and the state's own guidance have the last word.

If you are weighing a study for a property, you can compare cost segregation study options on our provider page. No account or contact details are needed.

How did we build this tracker?

We built one row for each of the 50 states and D.C. from the state's own law, tax forms or revenue department guidance, and checked every row on October 7, 2026. Each row links to the source we used. Then we counted.

What we collected. For each state: the 2026 rule for an individual owner, the 2026 rule for a corporation or business tax, any change already written into law for 2027, and the source.

The example. Ordinary property bought and placed in service in 2026, with 100% bonus taken on the federal return. No Section 179 deduction, no factory property under the separate section 168(n) rule, no special industry. The dollar examples use the GDS methods and half-year convention stated above, assume the full federal bonus reduces 2026 income, and leave out loss limits and state basis or asset-class differences.

How we checked it. We compared our rows with four published state charts: the Tax Foundation's (July 2025), Bloomberg Tax's (May 2026), Cost Seg Smart's (May 2026) and Taxstra's (September 2026). Where a chart and a state source disagreed, the state source won. Bloomberg's May 6, 2026 page still lists Oregon as conforming; Cost Seg Smart's May 12, 2026 table also lists Oregon and Idaho that way. Their classifications conflict with the state sources used here.

How we did the math. One standard example, $100,000, run through each state's rule. The formulas are in the tables above and in the data files. Dollar outputs use exact fractions, then round once to whole dollars; the displayed Ohio percentage is not a calculation input. Blank numeric cells mean no dollar model is published for that view, not zero. We downloaded the Census Bureau's Vintage 2025 NST-EST2025-ALLDATA file, summed POPESTIMATE2025 for the flagged states, and divided by the U.S. total. The population companion includes all 50 states and D.C. so Arizona's rank can be reproduced.

How to reproduce the count. Open the data file. Count the rows marked "follows federal" in the individual column: 14. Add Mississippi's election: 15. Count the rows marked "no individual income tax": 9. Fifty minus nine is 41.

What does this data show, and what doesn't it show?

It shows the bonus depreciation rule for one clear case in each state for 2026. It does not work out a full tax return or a tax saving.

• It covers ordinary bonus property. Factory buildings under the new section 168(n) rule, Section 179, and special industries have their own state rules.
• It assumes the half-year convention. The regular rates are 20% for 5-year GDS property and 5% for 15-year GDS land improvements, using the methods defined above. A mid-quarter rule or a different depreciation method changes those rates.
• It leaves out limits that sit on top. Passive loss rules, city taxes and pass-through entity taxes can all change what you can use this year.
• The recovery schedules assume continued eligibility. Each exact schedule shown totals $100,000 under the example. Suspended losses, death or a transfer can change who may use later subtractions and when.
• A zero bonus rate does not by itself tell you the total deduction. Most no-bonus rows use a regular schedule. Connecticut's individual example instead gives $0 in year one and four later 25% subtractions.
• Special state rules are outside the counts. Maryland's qualifying manufacturers have a separate 20% cap in 2026. New York has zone exceptions and a depreciation restriction for certain residential properties held by institutional real estate investors. California corporate and Pennsylvania individual recovery also need their own method. Read the state source for those cases.
• Rules change. Every row carries its check date.

How do I cite this page?

Cite CostSegregationMatch for the table and the counts, and the state source for the rule itself.

CostSegregationMatch. "Bonus Depreciation by State (2026): Which States Allow the Full 100% Write-Off?" Updated October 2026. https://costsegregationmatch.com/research/bonus-depreciation-by-state/

You may reuse our original table, charts, calculations and dataset arrangement with credit to CostSegregationMatch. Keep the underlying source credit and any source terms; this permission covers only material we own or may license.

Where can I download the data?

The full table is one CSV file: 51 rows, both tax views, the rule in plain words, the first-year figure where a formula applies, what changes next, each state's sources and the check date. It is free and needs no email address.

Two companion files hold the year-by-year schedules and first-year math and the population math. Each includes direct source URLs. The population file includes all 50 states and D.C., plus the U.S. total and the two group totals.

Frequently asked questions

Which states conform to federal bonus depreciation?

Fourteen states follow the federal 100% rule for individual owners in 2026: Alabama, Arizona, Colorado, Iowa, Kansas, Louisiana, Missouri, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, Utah and West Virginia. Mississippi allows 100% by state election. For corporations, swap Arizona for Alaska.

Is bonus depreciation 100% in 2026?

On the federal return, yes, for qualified property acquired and placed in service after January 19, 2025 (IRS Notice 2026-11). For individual state returns, 15 states allow the full 100% in the 2026 example, including Mississippi by valid state election.

Which states do not allow bonus depreciation?

Twenty states and D.C. replace bonus with regular depreciation for individual owners in the 2026 example, including California, New York, New Jersey, Pennsylvania, Illinois and Massachusetts. Connecticut also allows no first-year bonus, but uses a separate four-year recovery rule. For corporations, 24 states and D.C. replace bonus with regular depreciation.

Do I have to add back bonus depreciation on my state return?

For individual owners, 26 states limit or delay the federal bonus amount in the 2026 example. Fourteen follow the federal 100% rule without a separate state expensing election; Mississippi has its own election. State forms may still require a calculation even when the bonus amount matches. In no-bonus states, ordinary depreciation can start in the same year.

Does California allow bonus depreciation?

No. California does not allow federal bonus depreciation for individuals or corporations (California Franchise Tax Board). Regular depreciation applies instead.

Does zero state bonus mean I get no deduction?

Usually you still get regular depreciation. The 5-year GDS half-year example gives 20% in year one, or $20,000 per $100,000. Connecticut individuals are different: the example gives $0 in year one, then $25,000 in each of the next four years. A zero bonus rate alone does not give the full answer.

Did the 2025 federal law change state rules?

Yes, in states that automatically follow federal changes, the new law could flow through without a new state bill. It brought the federal rate back to 100% for eligible property. Delaware and Oregon passed limits; Michigan kept individuals on the old schedule. Other states already excluded bonus or used an older federal-code date.

What changes in 2027?

Delaware, Michigan individuals and Tennessee drop from 20% bonus to 0% for ordinary new 2027 property. Delaware's restriction ends for property placed in service after 2030. New Mexico corporations lose bonus depreciation for tax years that begin in 2027.

Sources

All sources were checked on October 7, 2026.

1. IRS Notice 2026-11 (federal bonus depreciation after the 2025 law). https://www.irs.gov/pub/irs-drop/n-26-11.pdf
2. IRS Publication 946, How To Depreciate Property (Table A-1). https://www.irs.gov/publications/p946
3. Tax Foundation, "The OBBBA Gets Expensing Right. States Should Follow Suit." (July 22, 2025; updated July 30, 2025), used for its conditional published outlook. https://taxfoundation.org/blog/one-big-beautiful-bill-expensing-state-tax-conformity/
4. U.S. Census Bureau, Vintage 2025 national and state population estimates. https://www.census.gov/newsroom/press-kits/2026/national-state-population-estimates.html
5. Bloomberg Tax, State Conformity to Federal Bonus Depreciation (May 6, 2026), used for comparison. https://pro.bloombergtax.com/insights/federal-tax/state-conformity-to-federal-bonus-depreciation/
6. Taxstra, 2026 state bonus depreciation conformity tracker (page reviewed August 30, 2026; some rows reviewed September 12, 2026), used for comparison. https://taxstra.com/bonus-depreciation/
7. Oregon Secretary of State, referendum 303/2026, not certified (June 4, 2026). https://egov.sos.state.or.us/elec/web_irr_search.main_search?p_year=2026&p_word=303&p_act=L&p_init=Y&p_refndm=Y&p_refrl=Y&p_type_S=S&p_type_C=C&P_sub=Detailed%20Results
8. Cost Seg Smart, state conformity table (reviewed May 12, 2026), cited as an example of a different count. https://costsegsmart.com/bonus-depreciation/state-conformity/
9. Alabama: Alabama Dept. of Revenue, OBBBA executive summary (updated Nov 10, 2025). https://www.revenue.alabama.gov/wp-content/uploads/2025/11/OBBBA-Executive-Summary_FinalwAppendixA_10.31.25.pdf
10. Alaska: Alaska Statutes, Title 43 (AS 43.20.021). https://www.akleg.gov/statutesPDF/Title-43.pdf
11. Arizona: Arizona Laws 2026, ch. 140 (HB 4168). https://www.azleg.gov/legtext/57leg/2R/laws/0140.htm
12. Arizona: A.R.S. 43-1022 (individuals). https://www.azleg.gov/ars/43/01022.htm
13. Arizona: A.R.S. 43-1122 (corporations). https://www.azleg.gov/ars/43/01122.htm
14. Arkansas: Arkansas DFA, corporate income tax FAQs. https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/corporation-income-tax/corporate-faqs/
15. Arkansas: Arkansas 2025 AR-OI instructions. https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR-OI_Instructions.pdf
16. California: California FTB, summary of federal income tax changes. https://www.ftb.ca.gov/about-ftb/data-reports-plans/summary-of-federal-income-tax-changes/index.html
17. Colorado: Colorado General Assembly, HB26-1222 vote record (May 11, 2026). http://leg.colorado.gov/committee_meeting_hearing_items/30975/votes/45603
18. Colorado: Colorado DOR, individual income tax guide. https://tax.colorado.gov/individual-income-tax-guide
19. Colorado: Colorado DOR, corporate income tax guide. https://tax.colorado.gov/corporate-income-tax-guide
20. Connecticut: Connecticut DRS, OCG-5. https://portal.ct.gov/-/media/drs/publications/ocg/ocg5bonusdepreciationnoticepdf.pdf
21. Connecticut: Conn. Gen. Stat. ch. 229 (sec. 12-701). https://www.cga.ct.gov/current/pub/chap_229.htm
22. Connecticut: Conn. Gen. Stat. ch. 208 (corporations). https://www.cga.ct.gov/current/pub/chap_208.htm
23. Delaware: Delaware Division of Revenue, TIM 2025-2 (Dec 23, 2025). https://revenuefiles.delaware.gov/2025/TIMs/HB_255_TIM.pdf
24. District of Columbia: D.C. Code 47-1803.03. https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.03
25. Florida: Florida Dept. of Revenue, TIP 26C01-01 (Jul 7, 2026). https://www.floridarevenue.com/taxes/tips/Documents/TIP_26C01-01.pdf
26. Florida: Fla. Stat. 220.13. https://www.flsenate.gov/Laws/Statutes/2026/220.13
27. Georgia: Georgia Dept. of Revenue, federal tax changes. https://dor.georgia.gov/taxes/tax-rules-and-policies/income-tax-federal-tax-changes
28. Georgia: Georgia 2026 HB 1199 (signed). https://gov.georgia.gov/document/2026-signed-legislation/hb-1199/download
29. Hawaii: Haw. Rev. Stat. 235-2.4. https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0002_0004.htm
30. Hawaii: Hawaii Dept. of Taxation, Announcement 2026-06. https://files.hawaii.gov/tax/news/announce/ann26-06.pdf
31. Idaho: Idaho State Tax Commission, Bonus Depreciation. https://tax.idaho.gov/bonus-depreciation/
32. Idaho: Idaho Code 63-3022O. https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022O/
33. Illinois: Illinois Dept. of Revenue, Form IL-4562 instructions. https://tax.illinois.gov/forms/incometax/currentyear/iit-bit-shared-forms/il-4562-instr.html
34. Illinois: Illinois Informational Bulletin FY 2026-15. https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html
35. Indiana: Indiana DOR, Information Bulletin 118. https://in.gov/dor/files/reference/ib118.pdf
36. Iowa: Iowa Dept. of Revenue, depreciation adjustment instructions. https://revenue.iowa.gov/media/4407/download?inline=
37. Iowa: Iowa Code 422.3. https://www.legis.iowa.gov/docs/code/2026/422.3.pdf
38. Kansas: K.S.A. 79-32,109. https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0109.html
39. Kansas: K.S.A. 79-32,138. https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0138.html
40. Kentucky: Kentucky Revised Statutes, depreciation rule. https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57945
41. Louisiana: Louisiana Dept. of Revenue, 2025 IT-540 instructions. https://dam.ldr.la.gov/taxforms/IT540i%20WEB(2025)D11.pdf
42. Louisiana: La. R.S. 47:287.744. https://www.legis.la.gov/legis/Law.aspx?d=1392300
43. Louisiana: Louisiana DOR, bonus depreciation FAQ. https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/does-louisiana-offer-a-deduction-for-bonus-depreciation/
44. Maine: Maine Revenue Services, bonus depreciation guidance. https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Bonusdep_guidance_2022.pdf
45. Maine: 36 M.R.S. 5122. https://legislature.maine.gov/statutes/36/title36sec5122.html
46. Maine: 36 M.R.S. 5200-A. https://legislature.maine.gov/statutes/36/title36sec5200-A.html
47. Maryland: Maryland Comptroller, Administrative Release 38. https://www.marylandcomptroller.gov/legal-library/ar-38-jun-09-2022.html
48. Maryland: Maryland Laws 2026, ch. 6 (SB 284). https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_6_sb0284e.pdf
49. Massachusetts: M.G.L. ch. 62, sec. 2. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2
50. Massachusetts: M.G.L. ch. 63, sec. 30. https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/section30
51. Michigan: Michigan Treasury notice (Feb 25, 2026). https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/02/25/decoupling-michigan-income-taxes-from-certain-internal-revenue-code-provisions
52. Minnesota: Minnesota Dept. of Revenue, 2026 tax law change FAQs. https://www.revenue.state.mn.us/2026_tax_law_change_faq
53. Minnesota: Minnesota Dept. of Revenue, bonus depreciation. https://www.revenue.state.mn.us/bonus-depreciation
54. Mississippi: Mississippi DOR, Notice 80-23-003. https://www.dor.ms.gov/sites/default/files/news/Depreciation%20Notice%20Draft%2010-20-23.pdf
55. Mississippi: Mississippi DOR, business tax FAQs. https://www.dor.ms.gov/business/business-tax-frequently-asked-questions
56. Missouri: Missouri DOR, corporation income tax FAQ. https://dor.mo.gov/faq/taxation/business/corporation-income.html
57. Missouri: Mo. Rev. Stat. 143.091. https://www.revisor.mo.gov/main/OneSection.aspx?bid=7196&section=143.091
58. Montana: Mont. Code Ann. 15-30-2101. https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0010/0150-0300-0210-0010.html
59. Montana: Mont. Code Ann. 15-31-114. https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0010/section_0140/0150-0310-0010-0140.html
60. Nebraska: Nebraska Dept. of Revenue, bonus depreciation page. https://revenue.nebraska.gov/individuals/bonus-depreciation-and-enhanced-section-179-expense-deduction-nebraska-income-tax
61. Nebraska: Neb. Rev. Stat. 77-2716. https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2716
62. Nevada: Nevada Dept. of Taxation, income tax in Nevada. https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/
63. New Hampshire: N.H. RSA 77-A:3-b. https://gc.nh.gov/rsa/html/V/77-A/77-A-3-b.htm
64. New Hampshire: N.H. RSA 77-A:1. https://gc.nh.gov/rsa/html/V/77-A/77-A-1.htm
65. New Jersey: New Jersey Division of Taxation, bonus depreciation decoupling. https://www.nj.gov/treasury/taxation/decouples2.shtml
66. New Jersey: New Jersey Form GIT-DEP. https://www.nj.gov/treasury/taxation/pdf/current/gitdep.pdf
67. New Mexico: New Mexico Laws 2026, ch. 69 (SB 151). https://www.nmlegis.gov/Sessions/26%20Regular/final/SB0151.pdf
68. New Mexico: New Mexico SB 151 agency analysis. https://www.nmlegis.gov/Sessions/26%20Regular/AgencyAnalysis/SB0151_333.pdf
69. New York: New York Form CT-225 instructions (2025). https://www.tax.ny.gov/forms/html-instructions/2025/ct/ct225-225ai-2025.htm
70. New York: New York Form IT-398 (2025). https://www.tax.ny.gov/pdf/2025/inc/it398_2025_fill_in.pdf
71. North Carolina: N.C. Gen. Stat. 105-130.5B. https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-130.5B.html
72. North Carolina: N.C. Gen. Stat. 105-153.6. https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.6.html
73. North Carolina: NCDOR, adjustment for bonus depreciation. https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/adjustment-bonus-depreciation
74. North Dakota: N.D. Cent. Code ch. 57-38. https://ndlegis.gov/cencode/T57C38.pdf
75. Ohio: Ohio Rev. Code 5747.01. https://codes.ohio.gov/ohio-revised-code/section-5747.01
76. Ohio: Ohio Legislature, SB 9 status. https://www.legislature.ohio.gov/legislation/136/sb9/status
77. Ohio: Ohio Rev. Code 5751.02 (CAT). https://codes.ohio.gov/ohio-revised-code/section-5751.02
78. Oklahoma: Oklahoma Tax Commission, income tax rules (2025). https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2025/Chapter_50-Income_Tax-2025.pdf
79. Oregon: Oregon DOR, 2026 summary of legislation. https://www.oregon.gov/dor/Pages/2026-summary-of-legislation.aspx
80. Oregon: Oregon Laws 2026, ch. 142 (SB 1507). https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2026orLaw0142.pdf
81. Pennsylvania: Pennsylvania Dept. of Revenue, federal law comparison. https://www.pa.gov/agencies/revenue/resources/tax-law-policies-bulletins-notices/tax-cuts-and-jobs-one-big-beautiful-bill-acts
82. Pennsylvania: Pennsylvania Corporation Tax Bulletin 2018-03. https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/taxlawpoliciesbulletinsnotices/taxbulletins/ct/documents/ct_bulletin_2018-03.pdf
83. Rhode Island: R.I. Gen. Laws 44-61-1. https://webserver.rilegislature.gov/Statutes/TITLE44/44-61/44-61-1.htm
84. South Carolina: S.C. Code Title 12, ch. 6 (sec. 12-6-50). https://www.scstatehouse.gov/code/t12c006.php
85. South Dakota: South Dakota Dept. of Revenue. https://dor.sd.gov/businesses/taxes/
86. Tennessee: Tennessee Dept. of Revenue, Notice 25-36. https://www.tn.gov/content/dam/tn/revenue/documents/notices/fae/25-36fe.pdf
87. Texas: Texas Comptroller, IRC conformity FAQ. https://comptroller.texas.gov/taxes/franchise/faq/irc-conformity.php
88. Utah: Utah Code 59-10-103. https://le.utah.gov/xcode/Title59/Chapter10/59-10-S103.html
89. Utah: Utah Code 59-7-101. https://le.utah.gov/xcode/Title59/Chapter7/59-7-S101.html
90. Vermont: Vermont Dept. of Taxes, 2026 tax legislation. https://tax.vermont.gov/tax-law-and-guidance/tax-legislation/2026
91. Vermont: 32 V.S.A. 5811. https://legislature.vermont.gov/statutes/section/32/151/05811
92. Virginia: Virginia Tax Bulletin 26-1. https://www.tax.virginia.gov/laws-rules-decisions/tax-bulletins/26-1
93. Washington: Washington Dept. of Revenue, income tax. https://dor.wa.gov/taxes-rates/income-tax
94. Washington: Washington Dept. of Revenue, B&O tax. https://dor.wa.gov/taxes-rates/business-occupation-tax
95. West Virginia: W. Va. Code 11-24-3. https://code.wvlegislature.gov/11-24-3/
96. West Virginia: W. Va. Code 11-21-9. https://code.wvlegislature.gov/11-21-9/
97. Wisconsin: Wisconsin DOR, depreciation FAQ. https://www.revenue.wi.gov/Pages/FAQS/ise-crpsec179.aspx
98. Wyoming: Wyoming Dept. of Revenue. https://revenue.wyo.gov/
99. California: California FTB, 2025 Form 3885A instructions. https://www.ftb.ca.gov/forms/2025/2025-3885a-instructions.html
100. Connecticut: Connecticut DRS, 2025 CT-1040 instructions (lines 36 and 48a). https://portal.ct.gov/-/media/drs/forms/2025/income/2025-ct-1040-instructions_1225.pdf
101. District of Columbia: D.C. OTR, 2025 D-20 instructions. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D-20_Book_Final_wLinks_02272026.pdf
102. District of Columbia: D.C. OTR, 2025 D-40 instructions. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf
103. Hawaii: Hawaii Act 35, enacted HB 2329 text. https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2329_CD1_.htm
104. Kansas: K.S.A. 79-32,117 (individuals). https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0117.html
105. Louisiana: La. R.S. 47:297.25 (individuals). https://www.legis.la.gov/legis/Law.aspx?d=1392320
106. Louisiana: Louisiana 2025 CIT-620 instructions, revised Apr 10, 2026. https://dam.ldr.la.gov/taxforms/Cit620i-2025-revised%204-10-2026%20FINAL.pdf
107. Massachusetts: Massachusetts DOR, TIR 03-25. https://www.mass.gov/technical-information-release/tir-03-25-depreciable-business-assets-modifications-for-decoupling-from-federal-bonus-depreciation
108. Michigan: Michigan MCL 206.607 (corporations). https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-607
109. Mississippi: Mississippi enacted HB 1733, section 27-7-17. https://billstatus.ls.state.ms.us/documents/2023/html/HB/1700-1799/HB1733SG.htm
110. Missouri: Missouri DOR, partnership tax FAQ. https://dor.mo.gov/faq/taxation/business/partnership.html
111. Montana: Mont. Code Ann. 15-30-2120 (individual adjustments). https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0200/0150-0300-0210-0200.html
112. Nebraska: Neb. Rev. Stat. 77-2714 (federal definitions). https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2714
113. Nevada: Nevada GOED, Doing Business in Nevada. https://goed.nv.gov/doing-business-nevada/
114. New Jersey: New Jersey 2025 CBT-100U instructions. https://www.nj.gov/treasury/taxation/pdf/current/cbt/cbt100uins.pdf
115. New Mexico: New Mexico SB 151 enactment record. https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legno=151&legtype=B&year=26
116. New Mexico: New Mexico enacted 2023 HB 368 (individual tax definitions). https://www.nmlegis.gov/Sessions/23%20Regular/final/HB0368.pdf
117. New York: New York 2025 CT-399 instructions. https://www.tax.ny.gov/pdf/current_forms/ct/ct399i.pdf
118. North Dakota: North Dakota Tax Commissioner, Jun 24, 2026 presentation. https://ndlegis.gov/sites/default/files/pdf/committees/69-2025/27.5161.02000presentation1340.pdf
119. South Dakota: South Dakota DOR, 2026 Sales and Use Tax Guide. https://dor.sd.gov/media/kavh1fzg/2026-1_sales-use-tax-guide.pdf
120. Texas: Texas Comptroller, memorandum 202603002M (March 12, 2026). https://star.comptroller.texas.gov/view/202603002M
121. Utah: Utah Code 59-10-114 (individual adjustments). https://le.utah.gov/xcode/Title59/Chapter10/59-10-S114.html
122. Utah: Utah Code 59-7-105 (corporate adjustments). https://le.utah.gov/xcode/Title59/Chapter7/59-7-S105.html
123. Vermont: Vermont Act 164, sections 55 and 64. https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT164/ACT164%20As%20Enacted.pdf
124. Virginia: Virginia 2025 Form 500 instructions. https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-500-instructions.pdf
125. Virginia: Virginia 2025 Form 760 instructions. https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-760-instructions.pdf
126. Wisconsin: Wisconsin Tax Bulletin 234, July 2026. https://www.revenue.wi.gov/WisconsinTaxBulletin/234-07-31-WTB.pdf
127. Wyoming: Wyoming Business Council, Business Resources. https://wyomingbusiness.org/why-wyoming/business-resources/