Bonus depreciation by state

Every state, and what it does with your bonus deduction

46 jurisdictions verified against statute or Department of Revenue guidance. The 23 that require an adjustment have a page of their own with the arithmetic worked through; where the answer is “nothing changes”, the row below is the whole answer.

• Alabamafollows federal

  Alabama's individual income tax ties its depreciation deduction to federal law, and ALDOR's own OBBBA analysis flags IRC §168(k) 100% expensing as "Tied to Federal: Yes" in the INDIVIDUAL income tax section — no year-one add-back and no separate Alabama depreciation schedule for a Schedule E filer. Alabama's individual base is "piecemeal" conformity, so the conclusion rests on the specific §40-18-15(a)(8) tie rather than on general rolling conformity.

  Source: Alabama Dep't of Revenue, "The One, Big, Beautiful Bill Act — Analysis and Tax Provisions," Executive Summary (Oct. 31, 2025, updated Nov. 10, 2025), Individual Income Tax Provisions, I.R.C. §168(k) entry, pp. 13–14; Same ALDOR Executive Summary, I.R.C. §179 entry (Individual Income Tax Provisions, p. 15); Ala. Code §40-18-15(a)(21); docs/05-tax-reference.md §6

• Alaskano income tax

  Alaska levies no broad personal income tax — the individual/fiduciary provisions of the Alaska Net Income Tax Act were repealed in 1980 and AS 43.20.011 is now titled "Tax on corporations." Bonus depreciation conformity is therefore moot for an individual STR owner: there is no Alaska return on which a cost-seg deduction is added back or allowed. conformsToBonus=true / addback=0 is a modeling convention here, not a conformity finding.

  Source: Alaska Dep't of Revenue, Tax Division (tax.alaska.gov) — tax program listing; Alaska Stat. §43.20.011, "Tax on corporations" (2025 Alaska Statutes); docs/05-tax-reference.md §6

• Arizonafollows federal

  Net effect is FULL bonus, but by a two-line mechanic, not silence: A.R.S. §43-1021(11) adds back all federal §167(a) depreciation, and §43-1022(17)(e) subtracts depreciation recomputed "as if the additional allowance for depreciation had been the full amount allowed pursuant to section 168(k)" for property placed in service in tax years beginning after 12/31/2016 — so the paired addition/subtraction on Form 140 nets to zero and a 2026 cost-seg study is fully deductible in Arizona. Two caveats: Arizona is STATIC-conformity (IRC as of Jan. 1, 2026 per H.B. 4168, which does reach OBBBA), and it decouples from the new §168(n) qualified production property allowance for TY2026+ (irrelevant to residential STR). Pre-2017 property carries a different Arizona basis.

  Source: A.R.S. §43-1022(17)(e) (azleg.gov, current text); A.R.S. §43-1021(11) (azleg.gov, current text); docs/05-tax-reference.md §6

• Arkansas100% add-back

  Source: Ark. Code Ann. §26-51-428, as stated in Arkansas DFA, 2025 Sub-Chapter S Corporation Income Tax Instructions, Line 20 – Depreciation; Arkansas DFA, Corporation Income Tax — Corporate FAQs (dfa.arkansas.gov); docs/05-tax-reference.md §6

• California100% add-back

  Source: docs/05a-tax-deep-dive.md §R; Cal. Rev. & Tax. Code §§17255, 24356; docs/05-tax-reference.md §6

• Coloradofollows federal

  Rolling IRC conformity starting from federal taxable income (DR 0104 line 1), and the additions schedule contains no depreciation line — so OBBBA 100% bonus and the $2.5M §179 limit flow straight through with no Colorado adjustment. Colorado's enumerated additions are state income tax, the §199A QBI add-back (AGI over $500K/$1M, made permanent by HB 25B-1001), the itemized/standard deduction add-back above $300K AGI, business meals, non-qualifying 529/ABLE distributions, and "other additions" (municipal bond interest, conservation easement, alien labor, fiduciary/K-1). Note for a high-income STR owner: the QBI add-back, not depreciation, is the Colorado item that bites.

  Source: Colorado Dep't of Revenue, Individual Income Tax Filing Guide (Book 104), TY2025 — DR 0104 line 1 and the complete Additions instructions, lines 2 through 9; RSM US, "Colorado acts to counter the OBBBA" (Aug. 2025 special session: HB 25B-1001 through HB 25B-1005); docs/05-tax-reference.md §6

• Delaware80% add-back

  Source: Delaware Division of Revenue, Technical Information Memorandum 2025-2 (Dec. 23, 2025), "Delaware HB 255: Decoupling from Certain Provisions of the Federal 'One Big Beautiful Bill' Act (OBBBA)"; Del. H.B. 255, 153rd Gen. Assem. (signed Nov. 19, 2025), amending Title 30 of the Delaware Code; docs/05-tax-reference.md §6

• District of Columbia100% add-back

  Source: D.C. Code §47-1803.03(a)(7)(B)(i)–(iii); D.C. Code §47-1803.03(a)(18)(A); docs/05-tax-reference.md §6

• Floridano income tax

  No broad personal income tax — Fla. Const. art. VII, §5(a) bars the state from taxing the income of natural persons beyond any federally creditable amount, and no such federal credit exists, so the effective limit is zero. Bonus depreciation conformity is therefore moot for an individual Schedule E STR owner, and the true/0 values here mean "no state-level adjustment," not "Florida affirmatively conforms." Caveat for entity structuring only: Florida's CORPORATE income tax does require a bonus depreciation add-back spread over later years, so this row would not describe an STR held in a C corporation.

  Source: Fla. Const. art. VII, §5(a); Florida Department of Revenue — general taxpayer guidance; docs/05-tax-reference.md §6

• Georgia100% add-back

  Source: Ga. Dep't of Revenue, "Income Tax Federal Tax Changes" — Other Georgia Coupling and Decoupling Provisions; O.C.G.A. §48-1-2(14), as amended by Ga. H.B. 1199 (signed Mar. 20, 2026); docs/05-tax-reference.md §6

• Hawaii100% add-back

  Source: Haw. Rev. Stat. §235-2.4; docs/05-tax-reference.md §6

• Idaho100% add-back

  Source: Idaho Code § 63-3022O (Adjustment — Property Acquired After September 10, 2001); Idaho Admin. Code r. 35.01.01.125 (IDAPA 35.01.01.125), Adjustments to Taxable Income — Bonus Depreciation; docs/05-tax-reference.md §6

• Illinois100% add-back

  Source: Illinois DOR, Form IL-4562 (Special Depreciation) Instructions, current year — tax.illinois.gov; Illinois DOR Informational Bulletin FY 2026-15, 'What's New for Illinois Income Taxes' (December 2025), p. 3; docs/05-tax-reference.md §6

• Indiana100% add-back

  Source: Indiana DOR, 'Indiana Add-Backs' (in.gov/dor/i-am-a/individual/indiana-add-backs/); Form IT-40 Schedule 1 (Add-Backs), lines 4 and 5; docs/05-tax-reference.md §6

• Iowafollows federal

  Iowa flipped from decoupled to fully conforming: for tax years beginning on or after Jan. 1, 2021 no §168(k) adjustment is required at all, so an STR cost-seg study's full federal bonus flows straight through to the IA 1040 with no add-back and no deferral schedule to track. Iowa's conformity is rolling, so OBBBA's permanent 100% bonus is picked up automatically. The IA 4562A still exists but only for legacy assets — property placed in service in a tax year beginning before Jan. 1, 2021 that already carries an Iowa basis difference, which will keep generating subtractions until those assets are fully recovered or disposed of. §179 likewise matches federal: the instructions' §179 add-back triggers stop at tax years beginning before Jan. 1, 2020 (the last being federal §179 in excess of $100,000 for TY2019), so there is no Iowa cap for 2026.

  Source: 2025 IA 4562A Instructions, Iowa Department of Revenue, form 41-105d (rev. 06/02/2025), page 1; 2021 Iowa S.F. 619, repealing former Iowa Code § 422.35(19A); docs/05-tax-reference.md §6

• Kansasfollows federal

  Kansas conforms — its individual income tax starts from federal AGI and applies only the addition modifications enumerated in K.S.A. 79-32,117(b), which include no bonus-depreciation and no §179 item, and the 2025 Schedule S Part A carries no depreciation add-back line. Conformity is rolling (the IRC "as the same may be or become effective at any time, or from time to time, for the taxable year"), so OBBBA's permanent 100% bonus is picked up without further legislation. Two notes for an STR owner: this is a negative finding — the absence of a modification in a federal-AGI-conformity state — rather than an affirmative DOR statement that Kansas conforms, and Kansas additionally offers an elective expensing deduction under K.S.A. 79-32,143a for individuals, but it is computed net of §168(k) and §179 already claimed and excludes residential rental property, so it will typically add nothing once full federal bonus is taken.

  Source: K.S.A. 79-32,117(b) (Kansas adjusted gross income of an individual; addition modifications) — ksrevisor.gov; K.S.A. 79-32,109(a)(1) (definition of 'federal internal revenue code') — ksrevisor.gov; docs/05-tax-reference.md §6

• Kentucky100% add-back

  Source: Kentucky Schedule M (Form 740), tax year 2025, 42A740-M (10-25), Instructions for Line 12 — Depreciation, Section 179 Deduction and Gains/Losses From Disposition of Assets; Kentucky Schedule M (Form 740), tax year 2025, Line 12 instructions, 'Create a Kentucky Form 4562' paragraph; docs/05-tax-reference.md §6

• Louisianafollows federal

  Conforms. Louisiana's individual income tax starts from federal adjusted gross income and makes no §168(k) modification, so federal bonus depreciation on a Schedule E rental flows through untouched. Do not be misled by the depreciation add-back that does appear on Schedule E (line 2E): it reverses Louisiana's OWN optional 100% full-expensing election under R.S. 47:297.25 in each year AFTER the election is claimed — a taxpayer who simply takes federal bonus and makes no state election has nothing to add back. The state election is in fact more generous than federal in places (it reaches qualified improvement property), and 'qualified property' for it is defined by IRC §168(k) as in effect January 1, 2024. No §179 modification exists on the return.

  Source: Louisiana Form IT-540 (2025) Resident Individual Income Tax instructions, 'What's New for Louisiana 2025 Individual Income Tax' — Schedule E, Adjustments to Income, Line 2E; Louisiana Form IT-540 (2025) instructions, Schedule E, Bonus Depreciation — Code 32E; docs/05-tax-reference.md §6

• Maryland100% add-back

  Source: Maryland Form 500DM (2025), COM/RAD-24 10/25, 'Decoupled Provisions' bullet list; Maryland Form 500DM (2025), 'Decoupled Provisions,' Section 179 bullet; docs/05-tax-reference.md §6

• Massachusetts100% add-back

  Source: Mass. G.L. c. 62 §2(d)(1)(N); TIR 02-11; docs/05a-tax-deep-dive.md §R; docs/05-tax-reference.md §6

• Michigan80% add-back

  Source: Michigan Department of Treasury, Taxpayer Notice, 'Decoupling Michigan Income Taxes from Certain Internal Revenue Code Provisions' (Feb. 25, 2026); Michigan HB 4961 of 2025, enacted as Public Act 24 of 2025 (amending MCL 206.12, 206.30, 206.36, 206.607, 206.695, 206.805); docs/05-tax-reference.md §6

• Minnesota80% add-back

  Source: Minnesota Department of Revenue, "Bonus Depreciation" (revenue.state.mn.us/bonus-depreciation); Minnesota Department of Revenue, Analysis of Session Laws 2026, Chapter 128 (H.F. 2438), Omnibus Tax Bill (revenue.state.mn.us/sites/default/files/2026-05/hf2438sf2082-enacted-otb.pdf); docs/05-tax-reference.md §6

• Mississippifollows federal

  No add-back. For tax years beginning after 12/31/2022, Miss. Code Ann. §27-7-17 (as amended by H.B. 1733, 2023) grants a state-law 100% bonus deduction for qualified property and qualified improvement property in the year placed in service. Mechanically this is a Mississippi-specific allowance, not rolling conformity: "qualified property" is frozen to §168(k) as it existed on January 1, 2021, so Mississippi allowed 100% even during the federal 40%/60% phase-down years, and in 2026 it simply matches the federal 100%. §179 explicitly "shall conform to the provisions of 26 USCS Section 179 in effect for that year" — no state cap. Two practical caveats: the deduction is an election that must be made by the extended due date and is irrevocable, and the DOR notice names the election checkbox only on Form 83-122 (corporations) and Form 84-122 (pass-through entities), so an individual reporting Schedule E property directly should confirm the filing mechanics.

  Source: Miss. Code Ann. §27-7-17, as amended by H.B. 1733 (2023 Reg. Sess.); Mississippi Department of Revenue, Income Tax Notice 80-23-003, "Depreciation" (Oct. 20, 2023); docs/05-tax-reference.md §6

• Missourifollows federal

  No add-back and no §179 cap. Missouri adjusted gross income starts from federal AGI, so the federal §168(k) deduction taken on Schedule E flows straight through. Missouri's only bonus depreciation addition modification in RSMo §143.121 is a dead-letter provision limited to property "purchased on or after July 1, 2002, but before July 1, 2003" — it has no application to 2026 acquisitions. Missouri uses rolling conformity, so OBBBA's permanent 100% bonus is picked up automatically without further legislative action.

  Source: RSMo §143.121 (Missouri adjusted gross income of a resident individual); RSMo §143.091 (Meaning of terms); docs/05-tax-reference.md §6

• Montanafollows federal

  Full conformity, stated affirmatively by the DOR rather than merely by silence: the Form 2 instructions say "Depreciation, depletion, and amortization deductions must be the same for federal and Montana income tax purposes." Montana individual income tax starts from federal taxable income and MCA §15-30-2120 enumerates the additions and subtractions — the only depreciation item on that list is title plant amortization (a title-insurance provision, irrelevant to a rental). Montana defines the IRC on a rolling basis, so OBBBA's 100% bonus and $2.5M §179 limit apply without state legislation. No Montana §179 cap.

  Source: MCA §15-30-2120, Adjustments to federal taxable income to determine Montana taxable income; MCA §15-30-2101(14) (definitions); docs/05-tax-reference.md §6

• Nebraskafollows federal

  No add-back. Nebraska's 85% bonus depreciation add-back under Neb. Rev. Stat. §77-2716 was confined to assets placed in service after 9/10/2001 and before 12/31/2005; DOR guidance states flatly that for tax years beginning on and after January 1, 2006 no add-back of bonus depreciation or enhanced §179 is required. Nebraska starts from federal AGI with rolling pickup, so the OBBBA 100% bonus flows through. One extra provision worth knowing but which adds nothing here: LB 1023 (2024) §§10–11, operative for tax years beginning on or after January 1, 2026, lets individuals subtract 60% of the cost of qualified property or qualified improvement property — but expressly "limited to the amount not deducted on the federal return," so with a full federal 100% bonus deduction there is no residual Nebraska benefit. It matters only if the federal deduction is reduced or forgone.

  Source: Nebraska Department of Revenue, "Bonus Depreciation and Enhanced Section 179 Expense Deduction for Nebraska Income Tax Purposes" (guidance document, binding on DOR until amended); Neb. Rev. Stat. §77-2716 (Income tax; adjustments); docs/05-tax-reference.md §6

• Nevadano income tax

  No broad personal income tax — it is constitutionally prohibited, not merely absent — so §168(k) conformity is moot for an individual STR owner: there is no Nevada individual return on which a Schedule E depreciation adjustment could be reported, and no add-back schedule exists. Nevada's Commerce Tax reaches only businesses with over $4M of Nevada gross revenue and is a gross-receipts tax that allows no depreciation deduction at all, so bonus depreciation is irrelevant there too.

  Source: Nev. Const. art. X, § 1(9); Nev. Rev. Stat. ch. 363C (Commerce Tax); docs/05-tax-reference.md §6

• New Jersey100% add-back

  Source: N.J.S.A. 54A:5-1.2, added by P.L. 2004, c.65, §§ 24 and 26; NJ Division of Taxation, Worksheet GIT-DEP, Gross Income Tax Depreciation Adjustment Worksheet, General Instructions (rev. 12/18; current form); docs/05-tax-reference.md §6

• New Mexicofollows federal

  Conforms for the 2026 personal income tax year. NM personal income tax starts from federal adjusted gross income on Form PIT-1, and the PIT-ADJ additions schedule contains only five additions — tax-exempt bond interest, federal NOL carryover, refunded/rolled-out 529 contributions, the land-conservation charitable deduction, and pass-through-entity withholding. None is a depreciation add-back, and the instructions state that an item not listed is not a valid New Mexico addition. So OBBBA 100% bonus and the full federal §179 flow straight through to Schedule E with no state adjustment. FORWARD FLAG: SB 151, signed Mar. 11, 2026, decouples New Mexico from §168(k) and §168(n) — but it amends § 7-2A-2 NMSA 1978 in the Corporate Income and Franchise Tax Act only, and applies to tax years beginning on or after Jan. 1, 2027. It therefore does not touch an individual's 2026 return on either count. Because the TY2026 PIT-ADJ is not yet published, re-confirm the additions schedule before the 2026 filing season and re-check the individual side again before TY2027.

  Source: NM Taxation & Revenue Dept., Instructions for 2025 PIT-ADJ, Schedule of Additions, Deductions, and Exemptions; NM Taxation & Revenue Dept., Personal Income Tax Information Overview (tax.newmexico.gov); docs/05-tax-reference.md §6

• New York100% add-back

  Source: N.Y. Tax Law §§ 612(b)(8) and 612(c)(16); NY Dept. of Taxation & Finance, Form IT-398 (2025), New York State Depreciation Schedule for IRC Section 168(k) Property, General Instructions; docs/05-tax-reference.md §6

• North Carolina85% add-back

  Source: N.C. Gen. Stat. §105-153.6(a); docs/05a-tax-deep-dive.md §R; docs/05-tax-reference.md §6

• North Dakotafollows federal

  Full rolling conformity — North Dakota's own 2025 instructions say the starting point "perpetually conforms to the computation of federal taxable income," so OBBBA's permanent 100% §168(k) bonus flows straight onto Form ND-1 with no adjustment. Schedule ND-1SA carries only two additions (Form 4972 lump-sum distributions; loss from an S corp taxed as a C corp) — there is no depreciation or §179 add-back line anywhere on the individual return. §179 follows federal.

  Source: N.D. Office of State Tax Commissioner, 2025 Individual Income Tax Instructions (Form ND-1 / ND-EZ), "Changes Affecting You and Your Income Tax — Federal Taxable Income — One Big Beautiful Bill Act (OBBBA)"; N.D. Schedule ND-1SA (Statutory Adjustments), SFN 28710; docs/05-tax-reference.md §6

• Oklahomafollows federal

  Conforms, and then some. Oklahoma starts from federal AGI and its additions schedule (511-B) contains no general §168(k) or §179 add-back, so federal bonus flows through untouched. Separately, 68 O.S. § 2358.6A gives an Oklahoma-only election to immediately and fully expense qualified property and QIP at 100% regardless of what federal law does — claimed on Schedule 511-A line 15. The single "Oklahoma Bonus Depreciation Add-back" on Schedule 511-B line 8 is purely an anti-duplication rule that fires only when the taxpayer makes that state election; it is not a decoupling add-back and does not apply to an owner who simply takes federal bonus.

  Source: Okla. Tax Comm'n, 2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 Packet), Schedule 511-A line 15 — "Oklahoma Bonus Depreciation Deductions"; Same packet, Schedule 511-B (Oklahoma Additions) line 8 — "Oklahoma Bonus Depreciation Add-back"; docs/05-tax-reference.md §6

• Oregon100% add-back

  Source: Oregon Dep't of Revenue, 2026 Summary of Legislation — SB 1507; Or. Laws 2026, SB 1507 § 7 (enrolled); docs/05-tax-reference.md §6

• Pennsylvania100% add-back

  Source: Pa. Dep't of Revenue, PA Personal Income Tax Guide — Net Income (Loss) from the Operation of a Business, Profession or Farm; Pa. Dep't of Revenue, PA Personal Income Tax Guide — Net Income (Loss) from Rents, Royalties, Copyrights and Patents, "Depreciation and IRC Section 179 Property Deductions"; docs/05-tax-reference.md §6

• Rhode Island100% add-back

  Source: R.I. Gen. Laws § 44-61-1 (Depreciation of assets); RI Division of Taxation, 2025 RI Schedule M (Modifications to Federal AGI), RI-1040 — line 2d and line 1i; docs/05-tax-reference.md §6

• South Dakotano income tax

  No broad personal income tax, so federal bonus conformity is moot for an individual STR owner — there is no South Dakota individual return and no state depreciation schedule to reconcile. The flags are set to conforming purely so the engine computes a zero state adjustment, not because South Dakota affirmatively adopts § 168(k). South Dakota's only income-style tax is the bank franchise tax on financial institutions, which an individual Schedule E filer will not touch.

  Source: South Dakota Department of Revenue, "Taxes" page for individuals (dor.sd.gov/individuals/taxes); docs/05-tax-reference.md §6

• Tennesseeno income tax

  No broad personal income tax, so bonus conformity is moot for an individual STR owner. The former Hall income tax reached only interest and dividends — it never applied to wages or rental income — and it was repealed outright for tax periods beginning on or after January 1, 2021, with the DOR instructing taxpayers not to file. Conforming flags here mean "zero state adjustment," not affirmative § 168(k) adoption. One caveat outside this individual analysis: an STR held in an LLC or other entity can fall within the Tennessee franchise and excise tax, which is an entity-level regime with its own depreciation rules and would need to be evaluated separately.

  Source: Tennessee Department of Revenue, Hall Income Tax page (tn.gov/revenue/taxes/hall-income-tax); TN DOR guidance HIT-3, "Hall Income Tax Repealed Beginning January 1, 2021" (revenue.support.tn.gov); docs/05-tax-reference.md §6

• Texasno income tax

  No personal income tax — it is constitutionally prohibited, not merely absent — so bonus conformity is moot for an individual STR owner and there is no state return or depreciation schedule. Conforming flags mean "zero state adjustment," not affirmative § 168(k) adoption. Reversal would require a constitutional amendment, so this row is unusually durable. Caveat outside this individual analysis: an STR held in an entity can fall within the Texas franchise (margin) tax, a separate entity-level regime with its own cost-of-goods-sold and compensation mechanics rather than federal depreciation; many small owners fall below its no-tax-due revenue threshold, but that must be checked separately.

  Source: Tex. Const. art. VIII, § 24-a ("Individual Income Tax Prohibited"), added by Proposition 4, approved November 2019; docs/05-tax-reference.md §6

• Utahfollows federal

  Rolling conformity with no §168(k) decoupling — the federal 100% bonus flows straight through to the TC-40 with no year-one add-back. Verified negatively at the form level: the TC-40A Part 1 addition codes are 51, 53, 54, 56, 57, 60, 61, 67, 68 and 69, and none is a depreciation or §168(k) line. §179 follows federal, including OBBBA's $2.5M limit. Caution: at least one AI-generated content-farm page (LegalClarity) asserts a Utah bonus add-back on the TC-40A; that is false and contradicted by the Tax Commission's own instructions.

  Source: Utah State Tax Commission, TC-40A Supplemental Schedule instructions, incometax.utah.gov/tc-40a/; Utah Code Ann. §59-10-103 (Individual Income Tax Act — Definitions); docs/05-tax-reference.md §6

• Vermont100% add-back

  Source: 32 V.S.A. §5811(21); Vermont Dept. of Taxes, 'Taxable Income' (personal income tax) and Technical Bulletin TB-44; docs/05-tax-reference.md §6

• Virginia100% add-back

  Source: Virginia Tax Bulletin 26-1 (Va. Dept. of Taxation, Feb. 20, 2026); 2026 Amendments to the 2025 Appropriation Act (House Bill 29, Ch. 7, 2026 Acts of Assembly); docs/05-tax-reference.md §6

• Washingtonno income tax

  No broad personal income tax for tax year 2026, so §168(k) conformity is moot for an individual STR owner filing on Schedule E. Two forward-looking caveats worth surfacing to a Washington user: (1) a 7% / 9.9% excise tax already applies to long-term capital gains above the standard deduction — relevant on SALE of a property, not to depreciation deductions; and (2) ESSB 6346, signed March 30, 2026, creates a 9.9% individual income tax effective January 1, 2028 on Washington taxable income above a $1,000,000 standard deduction, first payments due 2029. That tax starts from FEDERAL AGI, so bonus depreciation on Schedule E will flow through to it from 2028 — this row should be revisited before TY2028.

  Source: Washington Dept. of Revenue, 'Income tax' page, dor.wa.gov/taxes-rates/income-tax; Wash. Engrossed Substitute S.B. 6346 (signed Mar. 30, 2026); docs/05-tax-reference.md §6

• West Virginiafollows federal

  Conforms — but via STATIC conformity re-enacted every legislative session, not rolling, which is the detail that matters. W. Va. Code §11-21-9 as amended by CS for S.B. 400 (2026 Reg. Sess.) gives effect to federal amendments made after December 31, 2024 but prior to January 1, 2026, and none on or after January 1, 2026. OBBBA was enacted July 4, 2025, so it lands inside that window and West Virginia picks up permanent 100% §168(k) bonus and the $2.5M §179 limit. Confirmed negatively at the form level: Schedule M (Form IT-140) 'Modifications Increasing Federal Adjusted Gross Income' lines 51–58 contain no depreciation or §168(k) add-back. Watch the annual update — a session that fails to advance the date would strand post-2025 federal changes, though 100% bonus is already baked into the conformed IRC. Note that the §11-24 citations commonly returned by search are the CORPORATION net income tax article, not the personal income tax article (§11-21).

  Source: W. Va. Code §11-21-9 (Personal Income Tax — Meaning of terms), as amended by Committee Substitute for S.B. 400, 2026 Reg. Sess.; WV Schedule M (Form IT-140), 'Modifications Increasing Federal Adjusted Gross Income', lines 51–58; docs/05-tax-reference.md §6

• Wisconsin100% add-back

  Source: Wis. Dept. of Revenue, 2025 Wisconsin Schedule I Instructions (Form I-128, R. 12-25), "Other Differences Between Federal and Wisconsin Law," item 1 (Depreciation-related Provisions); Wis. Dept. of Revenue, 2025 Schedule I Instructions, "Lines 1b and 2b - Depreciation" and "Who Must File"; docs/05-tax-reference.md §6

• Wyomingno income tax

  Wyoming imposes no broad personal income tax (and no corporate income tax), so there is no state return on which an individual STR owner reports Schedule E rental income and no state depreciation regime at all. Federal §168(k) bonus conformity is therefore moot: modeled as full conformity with a zero add-back purely so the engine does not create a phantom state adjustment. There is no state §179 cap because there is no state income tax to cap it under. The only Wyoming-side tax considerations for an STR are property tax, the state/local sales and lodging taxes on guest bookings, and no state-level treatment of depreciation whatsoever.

  Source: Wyoming Business Council (Wyoming state agency), "Business Resources" — wyomingbusiness.org/why-wyoming/business-resources/; Wyoming Department of Revenue, revenue.wyo.gov; docs/05-tax-reference.md §6

Known to decouple, not yet published

These states are on our watchlist as decoupling or partial-conformity jurisdictions, but we have not finished verifying their current rule against Department of Revenue guidance — so there is no page for them yet. An unverified page would be worse than none: CT, ME, NH, OH, SC.

If your state is here, treat the estimator’s state figure as a gap rather than as conformity, and check with your Department of Revenue before relying on it.

How this table was built

• Scope. Individual income tax — the Schedule E position a rental owner actually files. Corporate conformity often differs and is out of scope here.
• Sources. Each row was checked against the state’s statute or its Department of Revenue guidance, and carries that citation above. Where a primary source could not be retrieved directly, the row says so in its own note rather than presenting a weaker source as a strong one.
• Gaps are named. A state missing from this table has no verified rule on record — it is not a finding of conformity. The watchlist above is the list of known unknowns.
• It goes stale, on purpose. Conformity shifts with each legislative session. The verification date is published so you can decide whether this is current enough for your filing year, rather than having to assume.

Cite this table

Free to reproduce, in whole or in part, with attribution and a link to this page. A link back is the only condition — no permission needed, no attribution email to send.

STRDeduct, “Bonus depreciation by state,” tax year 2026. Last verified August 6, 2026. https://strdeduct.com/states