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on the taxpayer's federal income tax return for the taxable year under subsection (k) of Section 168 of the Internal Revenue Code; for taxable years 2026 and thereafter, an amount equal to the bonus depreciation deduction taken on the taxpayer's federal income tax return for the taxable year under subsection (k) or (n) of Section 168 of the Internal Revenue Code; and (G-11) If the taxpayer sells, transfers, abandons, or otherwise disposes of property for which the taxpayer was required in any taxable year to make an addition modification under subparagraph (G-10), then an amount equal to the aggregate amount of the deductions taken in all taxable years under subparagraph (R) with respect to that property. If the taxpayer continues to own property through the last day of the last tax year for which a subtraction is allowed with respect to that property under subparagraph (R) and for which the taxpayer was allowed in any taxable year to make a subtraction modification under subparagraph (R), then an amount equal to that subtraction modification. The taxpayer is required to make the addition modification under this subparagraph only once with respect to any one piece of property; (G-12) An amount equal to the amount otherwise allowed as a deduction in computing base income for SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468