| Alabama(AL) | Full Conformity | Conforms to federal bonus depreciation provisions. |
| Alaska(AK) | No Income Tax | No state income tax. Federal savings apply in full. |
| Arizona(AZ) | Partial | Conforms to federal depreciation rules with modifications. Requires addback of bonus depreciation with ratable recovery over 5 years. |
| Arkansas(AR) | Full Conformity | Follows federal bonus depreciation provisions. |
| California(CA) | No Conformity | Does not conform to federal bonus depreciation. Uses pre-TCJA depreciation rules. No bonus depreciation allowed for state purposes. |
| Colorado(CO) | Full Conformity | Conforms to federal bonus depreciation as Colorado uses federal taxable income as a starting point. |
| Connecticut(CT) | No Conformity | Does not allow bonus depreciation for state purposes. Requires addback of federal bonus depreciation. |
| Delaware(DE) | Full Conformity | Follows federal bonus depreciation provisions. |
| Florida(FL) | No Income Tax | No individual state income tax. Federal savings apply in full. Corporate tax does exist — conforms for corporate purposes. |
| Georgia(GA) | Partial | Allows bonus depreciation but may require addback and recovery over multiple years depending on conformity date. |
| Hawaii(HI) | No Conformity | Does not conform to federal bonus depreciation. Uses its own depreciation schedule. |
| Idaho(ID) | Full Conformity | Conforms to federal bonus depreciation through rolling conformity. |
| Illinois(IL) | Partial | Requires addback of bonus depreciation with ratable recovery over a multi-year period. |
| Indiana(IN) | Partial | Requires addback of federal bonus depreciation with recovery over the applicable federal recovery period. |
| Iowa(IA) | Partial | Partial conformity — Iowa has been moving toward full conformity but may require modifications. |
| Kansas(KS) | Full Conformity | Conforms to federal bonus depreciation provisions. |
| Kentucky(KY) | Full Conformity | Follows federal depreciation rules including bonus depreciation. |
| Louisiana(LA) | Full Conformity | Conforms to federal bonus depreciation provisions. |
| Maine(ME) | Full Conformity | Follows federal depreciation provisions. |
| Maryland(MD) | No Conformity | Does not conform to federal bonus depreciation. Requires addback with depreciation using pre-bonus rules. |
| Massachusetts(MA) | No Conformity | Does not allow bonus depreciation for state purposes. |
| Michigan(MI) | Full Conformity | Conforms to federal depreciation rules including bonus depreciation. |
| Minnesota(MN) | Partial | Requires 80% addback of bonus depreciation with recovery over 5 years. |
| Mississippi(MS) | Full Conformity | Follows federal bonus depreciation provisions. |
| Missouri(MO) | Full Conformity | Conforms to federal bonus depreciation. |
| Montana(MT) | Full Conformity | Follows federal depreciation provisions. |
| Nebraska(NE) | Full Conformity | Conforms to federal bonus depreciation. |
| Nevada(NV) | No Income Tax | No state income tax. Federal savings apply in full. |
| New Hampshire(NH) | No Income Tax | No tax on earned income (interest/dividends tax repealed). Federal savings apply for rental income. |
| New Jersey(NJ) | No Conformity | Does not conform to federal bonus depreciation. Requires separate depreciation calculations for state. |
| New Mexico(NM) | Full Conformity | Conforms to federal depreciation provisions. |
| New York(NY) | No Conformity | Does not allow bonus depreciation for state purposes. Requires addback of federal bonus depreciation. |
| North Carolina(NC) | Partial | Requires addback of bonus depreciation with recovery over applicable federal life. |
| North Dakota(ND) | Full Conformity | Conforms to federal bonus depreciation. |
| Ohio(OH) | Partial | Ohio uses commercial activity tax (CAT) for businesses, not traditional income tax. Depreciation treatment varies. |
| Oklahoma(OK) | Full Conformity | Follows federal bonus depreciation provisions. |
| Oregon(OR) | Full Conformity | Conforms to federal depreciation including bonus depreciation. |
| Pennsylvania(PA) | No Conformity | Does not allow bonus depreciation for personal income tax. Uses its own depreciation method. |
| Rhode Island(RI) | Full Conformity | Follows federal depreciation provisions. |
| South Carolina(SC) | Full Conformity | Conforms to federal bonus depreciation provisions. |
| South Dakota(SD) | No Income Tax | No state income tax. Federal savings apply in full. |
| Tennessee(TN) | No Income Tax | No state income tax on earned/rental income. Federal savings apply in full. |
| Texas(TX) | No Income Tax | No state income tax. Federal savings apply in full. Franchise tax exists for businesses. |
| Utah(UT) | Full Conformity | Conforms to federal depreciation provisions. |
| Vermont(VT) | Full Conformity | Follows federal depreciation rules. |
| Virginia(VA) | Partial | Virginia's conformity date may lag behind federal changes. Check current conformity date with your CPA. |
| Washington(WA) | No Income Tax | No state income tax. Federal savings apply in full. |
| West Virginia(WV) | Full Conformity | Conforms to federal bonus depreciation. |
| Wisconsin(WI) | Partial | Requires addback of bonus depreciation with ratable recovery over 5 years. |
| Wyoming(WY) | No Income Tax | No state income tax. Federal savings apply in full. |
| District of Columbia(DC) | Partial | D.C. has its own conformity rules. Check current status with your CPA. |