Decoupling means the state rules don't match the Fed rules.  So it's a state by state thing.  For example, in MD Section 179 is limited to $25,000 per year, unlike Federal which is $1,160,000 with some adjustments.  Maryland also has different bonus depreciation rules than Federal.  

On the Asset Entry Worksheet there is Federal up top and state(s) below.  Just make sure your state numbers conform to your state's rules.