· IN legislature · 2025

Accelerated depreciation.

Couples Indiana depreciation provisions with federal depreciation provisions under Section 179 of the Internal Revenue Code (Section 179). Increases the Section 179 threshold from $25,000 to $100,000 for Indiana adjusted gross income purposes. Makes technical changes.

Sponsor

Linda Rogers (R-IN)

Introduced

2025-01-13

Policy area

Taxation

Latest action

Senator Randolph added as coauthor