Section 179 Deductions

Section 179 allows businesses and investors to deduct the full cost of qualifying assets upfront instead of depreciating them over years.

Eligible assets include:

• Office furniture & fixtures

• Computers & off-the-shelf software

• Machinery & equipment

• Certain vehicles (cargo vans, work trucks)

• Improvements like HVAC, roofs, fire protection & security systems

🚫 Not covered: land, real estate, or land improvements.

📊 Deduction limits:

• $2,500,000 in 2025

• $4,000,000 in 2026

📌 This provision is especially valuable for investors running property management, development, or construction operations, as it accelerates deductions and frees up cash flow. Timing purchases strategically — such as making large investments near year-end — can maximize deductions and strengthen early cash flow for the next year.

👉 Action: Track qualifying purchases and time them with your tax plan.