I have actually stayed away from special depreciation for various reasons but now I'm looking at it. I think I understand the 179 decoupling relatively well but I'm having trouble with the Maryland decoupling and special depreciation either 50% or 100% . Is there any MD decoupling with special dep'n - either 50 or 100% - or am I simply stuck with using standard MD dep'n for whatever class of asset I have? Is there a $200K limitation such as there is in 179 and I have to pare back my deductions? Or does that not even matter with special depreciation? Any help will certainly be appreciated.