Which states don't accept the bonus (special) depreciation deduction?

The following states treat the bonus (special) depreciation differently than the IRS:

• Arizona (for assets placed in service before 2017)
• Arkansas
• California
• District of Columbia
• Georgia
• Hawaii
• Idaho (for property not acquired in 2008-2009)
• Illinois
• Indiana
• Iowa (for assets placed in service before 2021)
• Kentucky
• Maine
• Maryland
• Massachusetts (for assets placed in service before January 20, 2025)
• Michigan
• Minnesota
• Mississippi
• New Hampshire
• New Jersey
• New York (except for qualified zone property)
• North Carolina
• Ohio
• Pennsylvania
• Rhode Island
• South Carolina
• Vermont
• Virginia
• Wisconsin (for assets placed in service after 2013)