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IRS Section 179
Understanding IRS Section 179 is key to optimizing your tax strategy.
179 lets businesses expense certain assets upfront instead of depreciating them over time.
For 2025, up to $1.22M of qualified equipment and software can be expensed, but there are limits.
The maximum investment threshold is $3.05M, reducing the deduction dollar-for-dollar if exceeded.
Additionally, the Section 179 deduction cannot surpass your taxable business income, and some assets, like real property, generally don’t qualify unless specified as "qualified improvement property."