My question is that with state's partial conformity, how much can I take depreciation in 2023, is it the state limit $25,000 or "normal depreciation + state limit" that is equal to $45,000?
Federal depreciation and state depreciation are two completely separate things. One has no impact or affect on the other. You will have a maximum total federal depreciation you can take, and a completely separate and unrelated maximum state depreciation you can take.
Using your numbers, you'd be able to exclude $50K from taxation by the IRS on your federal return, and $25K from taxation by the state on your state return. It's all based on the same income, taxed by two different and unrelated taxing authorities.
