26 U.S. Code § 179 - Election to expense certain depreciable business ...
What is the Section 179 deduction? The Section 179 deduction is a tax deduction for the purchase of certain business assets. The deduction can help lower a business’s taxable income in the year...
What Is the Section 179 Deduction? The Section 179 deduction allows businesses to deduct the full purchase price of qualifying equipment and property in the year it’s placed in service, rather than depreciating it over several years.
See Internal Revenue Code (IRC) Section 179—election to expense certain depreciable business assets. Read IRS history, deduction changes, and more on Tax Notes.
Section 179 is a tax rule that allows businesses to deduct the full cost of certain equipment and property in the year it’s placed into service. Instead of depreciating equipment over multiple years, Section 179 lets you write off the entire purchase price immediately.
Use Section 179 to expense qualifying business equipment and software in the year it’s placed in service. This guide covers the 2026 rules (tax years beginning in 2026), including current dollar limits, phase-outs, vehicle caps, and how Section 179 can be combined with bonus depreciation.
The Section 179 deduction limit is $1,250,000 in 2025 and $2,560,000 in 2026. It lets businesses deduct the cost of some assets immediately rather than over time.
Special rules for qualified section 179 real property. You can carry over to 2026 a 2025 deduction attributable to qualified section 179 real property that you placed in service during the tax year and that you elected to expense but were unable to take because of the business income limitation.
Section 179 is an immediate expense deduction business owners can take for purchases of depreciable business equipment.
26 USC 179: Election to expense certain depreciable business assetsText contains those laws in effect on From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
Section 179: How It Helps Your Business Save on Taxes - IRS.com
A taxpayer may elect to treat the cost of any section 179 property as an expense which is not chargeable to capital account. Any cost so treated shall be allowed as a deduction for the taxable year in which the section 179 property is placed in service.
For tax years beginning in 2025, the maximum section 179 expense deduction is $2,500,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $4,000,000.
100% Bonus Depreciation is back in a big way - it's been permanently restored for qualified property acquired on or after 1/20/25 under the 2025 “OBBBA”. Learn how Section 179 and Bonus Depreciation work together in our latest guide.
Understand how Section 179 applies to equipment and building improvements, plus key limits, eligibility rules, and how it compares to bonus depreciation.
A taxpayer who elects to expense under section 179 must reduce the depreciable basis of the section 179 property by the amount of the section 179 expense deduction.
Get 2026 Section 179 limits, qualifying equipment & vehicle rules, FAQs, financing basics, and a free calculator to estimate tax savings.
Section 179 lets you deduct up to $1.25 million in equipment and vehicles the year you buy them. 2026 limits, eligible assets, and bonus depreciation explained.
Section 179 lets you deduct the full cost of qualifying equipment or software in the year it’s placed into service, instead of spreading that deduction out over several years. This can make a big difference if you’re trying to save money on your taxes right away. You don’t have to buy brand-new items to use Section 179. Used equipment is eligible too, as long as it’s new to your ...
In this guide to the Section 179 deduction, learn about the new $2.5M limit, qualifying assets, and how to leverage this as part of your real estate tax strategy.
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