Day: October 6, 2026

New Jersey does not allow federal bonus depreciation. If you own rental or commercial property in the state and claim bonus federally, including on the

California does not conform to federal bonus depreciation, so the 100% first-year write-off restored by federal law in 2025 applies to your federal return only.

Arizona’s answer to bonus depreciation depends on who files the return. If you own rental or commercial property as an individual, or through a partnership,

Does Georgia allow bonus depreciation? No. Georgia writes Section 168(k) out of its tax code every year, so the 100% first-year deduction you can now

Yes, bonus depreciation can create a loss. Bonus depreciation has no taxable income ceiling, so when it deducts the full cost of reclassified components in