The revision to non-section 168(k) depreciation by TCJA 2017, as explained by Rev Proc 2018-25, appears to be the reason we cannot find the inflation-adjusted limits from 2003. The 2021 depreciation limit for new autos (and trucks) with no section 168(k) depreciation, which is applicable to MA, is published as $10,200 in Rev Proc 2021-31 Table 2. Do you agree?
