2025 Sec 179. 40% for 2025, 20% for 2026, and 0% beginning in 2027. 179 deduction basics most tangible depreciable business assets โ including equipment, computer hardware, vehicles (subject to limits), furniture, most software and.
Section 179 of the irc allows businesses to take an immediate deduction for business expenses related to depreciable assets such as equipment, vehicles, and software. 179 rules change annually due to inflation adjustments, and limitations may apply.