Core
Section 179
Expense qualifying business property sooner.
About this strategy
Section 179 lets businesses elect to expense qualifying equipment and other eligible property in the year it is placed in service instead of recovering the cost gradually through depreciation. The deduction is subject to annual limits, phaseouts, taxable-income limitations, and property eligibility rules, making timing and coordination with other depreciation strategies important. For tax years beginning in 2026, the general maximum deduction is $2.56 million before applicable limitations.
Implementation resources
Slides, templates, and supporting videos.