Federal sources
Statutory text from Cornell LII; IRS guidance from irs.gov directly. All last verified 2026-05-12.
| Source | Used for | URL |
|---|---|---|
| IRC §179 (Cornell LII) | Max deduction, phase-out, SUV cap statutory basis | https://www.law.cornell.edu/uscode/text/26/179 |
| IRC §168(k) (Cornell LII) | Bonus depreciation statutory basis | https://www.law.cornell.edu/uscode/text/26/168 |
| P.L. 119-21 / OBBBA | 100% bonus depreciation restoration; effective 2025-01-19 | https://www.irs.gov/publications/p946 |
| IRS Pub 946 | Indexed §179 figures for 2025 + 2026; OBBBA bonus reinstatement confirmation | https://www.irs.gov/pub/irs-pdf/p463.pdf |
| IRS Pub 463 | Vehicle-specific depreciation rules, §280F passenger-vehicle Year-1 caps | https://www.irs.gov/pub/irs-pdf/p463.pdf |
| IRS Form 4562 instructions | Reporting line items: Line 6 (§179), Line 14 (bonus dep), Line 19 (SUV cap) | https://www.irs.gov/forms-pubs/about-form-4562 |
| Rev Proc 2024-40 | Annual inflation adjustments for §179 figures (2025) | https://www.irs.gov/pub/irs-irbs/ |
Manufacturer GVWR sources
Every GVWR figure on this site is sourced from the manufacturer's primary spec page (NOT roll-ups like Section179.org or Crest Capital broker funnels). Each vehicle entry in the GVWR manifest carries a per-row `_source_url` to the manufacturer page.
GVWR figures last verified 2026-05-12. Manufacturer spec pages drift on model-year rollover (typically Aug-Oct); quarterly re-verification cadence is on the run-book.
State conformity sources (50 + DC)
Each state row in the conformity manifest pins to the state Department of Revenue or state legislature primary URL. Cross-check against Tax Foundation / RSM US state-conformity guides is supplementary only.
| Code | State | §179 | §168(k) | Source |
|---|---|---|---|---|
| AL | Alabama | full | full | www.revenue.alabama.gov |
| AK | Alaska | full | full | tax.alaska.gov |
| AZ | Arizona | full | decouple_no_bonus | azdor.gov |
| AR | Arkansas | partial ($1080K) | decouple_no_bonus | www.dfa.arkansas.gov |
| CA | California | decouple ($25K) | decouple_no_bonus | www.ftb.ca.gov |
| CO | Colorado | full | full | tax.colorado.gov |
| CT | Connecticut | partial | decouple_partial | portal.ct.gov |
| DE | Delaware | full | full | revenue.delaware.gov |
| DC | District of Columbia | partial ($25K) | decouple_no_bonus | otr.cfo.dc.gov |
| FL | Florida | full | full | floridarevenue.com |
| GA | Georgia | full | decouple_no_bonus | dor.georgia.gov |
| HI | Hawaii | partial ($25K) | decouple_no_bonus | tax.hawaii.gov |
| ID | Idaho | full | full | tax.idaho.gov |
| IL | Illinois | full | decouple_no_bonus | tax.illinois.gov |
| IN | Indiana | partial ($25K) | decouple_no_bonus | www.in.gov |
| IA | Iowa | full | full | tax.iowa.gov |
| KS | Kansas | full | full | www.ksrevenue.gov |
| KY | Kentucky | partial ($100K) | decouple_no_bonus | revenue.ky.gov |
| LA | Louisiana | full | full | revenue.louisiana.gov |
| ME | Maine | full | decouple_no_bonus | www.maine.gov |
| MD | Maryland | partial ($25K) | decouple_no_bonus | www.marylandtaxes.gov |
| MA | Massachusetts | full | decouple_no_bonus | www.mass.gov |
| MI | Michigan | full | full | www.michigan.gov |
| MN | Minnesota | partial | decouple_partial | www.revenue.state.mn.us |
| MS | Mississippi | full | decouple_no_bonus | www.dor.ms.gov |
| MO | Missouri | full | full | dor.mo.gov |
| MT | Montana | full | full | mtrevenue.gov |
| NE | Nebraska | full | full | revenue.nebraska.gov |
| NV | Nevada | full | full | tax.nv.gov |
| NH | New Hampshire | partial ($100K) | decouple_no_bonus | www.revenue.nh.gov |
| NJ | New Jersey | partial ($25K) | decouple_no_bonus | www.state.nj.us |
| NM | New Mexico | full | full | www.tax.newmexico.gov |
| NY | New York | partial | decouple_no_bonus | www.tax.ny.gov |
| NC | North Carolina | partial | decouple_partial | www.ncdor.gov |
| ND | North Dakota | full | full | www.tax.nd.gov |
| OH | Ohio | full | decouple_partial | tax.ohio.gov |
| OK | Oklahoma | full | full | oklahoma.gov |
| OR | Oregon | full | full | www.oregon.gov |
| PA | Pennsylvania | partial ($25K) | decouple_partial | www.revenue.pa.gov |
| RI | Rhode Island | full | decouple_no_bonus | tax.ri.gov |
| SC | South Carolina | full | decouple_no_bonus | dor.sc.gov |
| SD | South Dakota | full | full | dor.sd.gov |
| TN | Tennessee | full | full | www.tn.gov |
| TX | Texas | full | full | comptroller.texas.gov |
| UT | Utah | full | full | tax.utah.gov |
| VT | Vermont | full | decouple_no_bonus | tax.vermont.gov |
| VA | Virginia | full | decouple_no_bonus | www.tax.virginia.gov |
| WA | Washington | full | full | dor.wa.gov |
| WV | West Virginia | full | full | tax.wv.gov |
| WI | Wisconsin | full | decouple_no_bonus | www.revenue.wi.gov |
| WY | Wyoming | full | full | revenue.wyo.gov |
Non-load-bearing references
The following are useful for context but are NEVER cited as primary sources for any figure on this site:
- Section179.org — incumbent SUV list, marketing-broker tone, lacks per-row source URLs
- Crest Capital, Balboa Capital — equipment-financing affiliate funnels
- Plante Moran, RSM US, Baker Tilly, BDO blog posts — high-authority B2B-CPA write-ups
- Tax Foundation state-conformity tracker — useful cross-check, not a primary source for state conformity
- Bloomberg Tax Daily, AICPA Journal of Accountancy — tone references