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This page last updated on

July 27, 2003

States Not Recognizing
Federal Bonus Depreciation

 

Arkansas

California

Connecticut

District of Columbia

Georgia

Hawaii

Illinois

Iowa

Idaho

Indiana

Kentucky

Maine

Massachusetts

 

Maryland

Missouri

Mississippi

New Hampshire

New Jersey

Pennsylvania

Rhode Island

South Carolina

Tennessee

Texas (Franchise Tax)

Virginia

Wisconsin

 

States Partially Conforming With
Federal Bonus Depreciation

(Typically allow a fraction of bonus depreciation to be deducted yearly over three-to-five year period)

 

Arizona

Minnesota

Nebraska

North Carolina

Ohio

Oklahoma

Vermont

 

Back to article on Bonus Depreciation Tax Traps

 

 

 

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