PA S 179 is being limited by Intuit
PA now follows UA S 179 rules but Pro Series is limiting the depreciation to limits prior to the law change. In 2025 When entering an Auto under 6000 lbs, US allows $20,400 of S 179. PA is limiting that amount to $2,895.
15 year life leasehold improvements that qualify for US S 179 are not being allowed S 179 for PA.
I have taken up these issues with PA and their answer is if US allows it, it is allowed for PA.
Please fix your fixed asset module for PA in all programs, 1040, 1065, 1120, etc.
Per Jane Mc Curdy and Sue Hetrick at the PA Department of Revenue " “The cost of property commonly referred to as Section 179 Property may be treated as a deductible expense only to the extent allowable under the version of section 179 of the Internal Revenue Code in effect at the time the property is placed in service.” Note the statute refers to property “commonly referred to as Section 179 Property” which is defined in IRC 179, not Pennsylvania statute. So, generally, if property qualifies for 179 treatment for federal purposes, the same would apply for PA purposes. "
