Maryland tax law does not conform to Federal tax law for section 179.
When the full allowable Federal section 179 amount has been deducted, an adjustment is required to be made on the Maryland return.
The taxpayer has the option to elect the full state allowed section 179 amount and then will need to carry the remaining balance on the deprecation table going forward.
Maryland Decoupling from Federal Tax (see Federal Bonus Depreciation Allowances and Section 179 Expe...
