DISCLAIMER

Plain-English Summary (for convenience only; the full Disclaimer below controls)

This Site is a privately operated educational resource and is not affiliated with the IRS or any government agency. Content and tools are general information and may be incomplete, inaccurate, or out of date. We do not provide tax, legal, accounting, or financial advice. You use the Site at your own risk; it is provided “as is” without warranties. We are not responsible for third-party websites, products, services, or financing decisions.

---

1. AGREEMENT; SCOPE; RELATIONSHIP TO OTHER TERMS

1.1 Binding Effect

Your access to or use of the Site constitutes acceptance of this Disclaimer, together with the Terms of Use, Privacy Policy, and (where applicable) any Program Terms. If you are presented with a clickthrough checkbox or similar mechanism on any page of the Site, that action constitutes your affirmative assent to these terms.

1.2 Dispute Procedures Controlled by Terms of Use

Any dispute relating to the Site, this Disclaimer, the Privacy Policy, any Program Terms, or your use of Content or Tools is subject to the dispute-resolution provisions (including any arbitration and class action waiver) in the Terms of Use.

1.3 Priority in Event of Conflict; No Waiver of Non-Waivable Rights

If there is a conflict between this Disclaimer and the Terms of Use, the Terms of Use control. If there is a conflict between this Disclaimer and any Program Terms that apply to a specific Program, the Program Terms control only for that Program. The dispute-resolution provisions in the Terms of Use control over any inconsistent dispute language elsewhere, including in Program Terms. Nothing in these Site legal documents is intended to waive or limit any rights that cannot be waived under applicable law.

1.4 No Conditioned Access

We may limit, modify, suspend, or discontinue any portion of the Site at any time, with or without notice, at our sole discretion, and without liability to you.

1.5 No Duty to Provide Services

The Site is provided as an informational resource only. We do not provide support, consulting, advisory services, or any guaranteed functionality.

---

2. DEFINITIONS

Capitalized terms not defined in this Disclaimer have the meanings given in the Terms of Use. For emphasis:

“Operator” means Section179.org and includes its affiliates, related entities, owners, officers, employees, contractors, contributors, and service providers.

“Third Party” means any person or entity other than the Operator, including the IRS, equipment vendors, lenders, software providers, and other websites or services linked from the Site.

---

3. NO GOVERNMENT AFFILIATION; NO “OFFICIAL” STATUS

3.1 No IRS or Government Affiliation

Section179.org is not affiliated with, endorsed by, or associated with the Internal Revenue Service (IRS) or any government agency. For official information, visit irs.gov and consult applicable statutes, regulations, forms, and instructions.

3.2 No Official Status

Nothing on the Site should be construed as official government guidance, a government publication, or a substitute for official sources.

---

4. OWNERSHIP AND FINANCIAL INTEREST DISCLOSURE

The Site is privately operated and may reference or link to third-party products and services, including equipment financing providers, from which the Operator may derive a financial benefit (for example, referral compensation if you click a link or apply through a link). This disclosure is made so that you can evaluate the information on the Site in that context.

---

5. U.S. FEDERAL TAX TOPIC FOCUS

5.1 U.S. Federal Tax Topic

The Site discusses U.S. federal tax topics (including Section 179 and bonus depreciation) and is intended for general educational use.

5.2 No International Reliance

If you access or use the Site from outside the United States, or in connection with non-U.S. tax regimes, you do so at your own risk. The Site may be inapplicable or inaccurate for non-U.S. purposes.

5.3 State and Local Variations

State and local tax rules can differ significantly from federal law and from each other. You are responsible for confirming the rules that apply to you with qualified professionals and official sources.

---

6. INFORMATIONAL PURPOSES ONLY; NO RELIANCE

6.1 General Information Only

All Content and Tools are provided solely for general informational and educational purposes.

6.2 No Sole Reliance

You agree that you will not rely solely on the Site as a basis for making business, financial, legal, or tax decisions. Any use of the Site is at your sole risk.

6.3 Your Responsibility

You are solely responsible for evaluating the accuracy, completeness, and usefulness of any Content or Tool output for your circumstances, including confirming applicable rules with official sources and qualified professionals.

---

7. NO PROFESSIONAL ADVICE; NO RELATIONSHIP; NO FIDUCIARY DUTY

7.1 No Tax, Legal, Accounting, or Financial Advice

The Site does not provide tax advice, legal advice, accounting advice, or financial advice.

7.2 No Client Relationship

Your use of the Site (including submitting forms, emails, or other messages) does not create any attorney-client, CPA-client, advisor-client, fiduciary, or other professional relationship.

7.3 No Fiduciary Duty

The Operator owes no fiduciary or professional duty to any User.

7.4 Consult Professionals

You should consult qualified professionals for advice tailored to your specific facts, circumstances, and jurisdiction.

---

8. NO GUARANTEES; NO DUTY TO UPDATE

8.1 No Accuracy, Completeness, or Timeliness Guarantee

We do not represent, warrant, or guarantee that the Site, Content, or Tools are accurate, complete, current, error-free, or suitable for any purpose.

8.2 Laws Change

Tax rules, regulations, court decisions, and IRS guidance can change, sometimes quickly. Content may become outdated without notice.

8.3 No Obligation to Update

We have no duty to update, correct, or revise Content or Tools, even if they become inaccurate or incomplete.

---

9. TOOLS AND CALCULATORS; NO PROMISED TAX RESULT

9.1 Estimates Only

Tools provide estimates for illustration. Outputs may rely on default assumptions, user inputs, or simplified models.

9.2 Incomplete Inputs and Omissions

Tools do not account for all eligibility rules, limitations, elections, carryforwards, phase-outs, recapture rules, documentation requirements, entity-level considerations, state and local tax effects, or other factors that may apply to you.

9.3 No Qualification or Outcome Promise

We do not promise that you will qualify for any deduction, credit, depreciation method, or tax benefit. We do not promise that you will achieve any specific tax outcome or savings.

9.4 Professional Verification Required

You must independently verify any Tool output with official sources and qualified professionals before acting on it.

---

10. USE AT YOUR OWN RISK; ASSUMPTION OF RISK

10.1 Voluntary Use

Your decision to use the Site is entirely voluntary. The Operator is not liable for how you interpret, apply, or act upon any Content or Tool output.

10.2 Assumption of Risk

You assume all risks associated with your access to and use of the Site, Content, and Tools. This includes, but is not limited to, the risk that Content or Tools may be inaccurate, incomplete, out of date, or inapplicable to your situation.

---

11. NO WARRANTIES; SITE PROVIDED “AS IS”

TO THE FULLEST EXTENT PERMITTED BY LAW, THE SITE AND ALL CONTENT AND TOOLS ARE PROVIDED “AS IS” AND “AS AVAILABLE,” WITHOUT WARRANTIES OF ANY KIND. THE OPERATOR DISCLAIMS ALL WARRANTIES, WHETHER EXPRESS, IMPLIED, OR STATUTORY, INCLUDING (WITHOUT LIMITATION) ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, TITLE, ACCURACY, AND QUIET ENJOYMENT.

THE OPERATOR DOES NOT WARRANT THAT THE SITE WILL BE UNINTERRUPTED, TIMELY, SECURE, ERROR-FREE, OR FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. YOU ARE RESPONSIBLE FOR IMPLEMENTING APPROPRIATE SAFEGUARDS (INCLUDING ANTIVIRUS SOFTWARE AND DATA BACKUP) FOR YOUR OWN SYSTEMS.

Some jurisdictions do not allow certain warranty exclusions, so some exclusions may not apply to you. In such cases, exclusions apply to the maximum extent permitted by applicable law.

---

12. LIMITATION OF LIABILITY; EXCLUSIVE REMEDY

TO THE FULLEST EXTENT PERMITTED BY LAW:

(a) The Operator will not be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages, or for any loss of profits, revenue, goodwill, data, tax benefits, business interruption, or other intangible losses, arising out of or related to the Site, Content, Tools, or your use of them, regardless of the theory of liability (contract, tort, strict liability, or otherwise) and even if advised of the possibility of such damages.

(b) The Operator’s total aggregate liability for any claim arising out of or relating to the Site, Content, Tools, or this Disclaimer will not exceed USD $100.

(c) To the fullest extent permitted by law, any claim arising out of or related to the Site or this Disclaimer must be brought within one (1) year after the events giving rise to the claim first occurred (and not when discovered). Where applicable law prohibits a one-year limitation, the shortest limitations period permitted by law applies.

(d) Exclusive Remedy. If you are dissatisfied with any part of the Site, your sole and exclusive remedy is to stop using it.

Some jurisdictions do not allow certain limitations or exclusions, so some of the above may not apply to you. In such cases, the Operator’s liability will be limited to the maximum extent permitted by applicable law.

---

13. THIRD-PARTY LINKS AND RESOURCES

13.1 Third-Party Links

The Site may link to or reference Third-Party websites or resources (including IRS publications, equipment vendors, software providers, and financing providers). Links and references are provided for convenience only.

13.2 No Control; No Endorsement

The Operator does not control and does not endorse Third-Party content, products, services, pricing, availability, underwriting decisions, or privacy practices, and assumes no responsibility for them.

13.3 Your Deal Is with the Third Party

Any interaction, application, purchase, or transaction with a Third Party is solely between you and that Third Party and is governed by that Third Party’s terms and policies.

---

14. FINANCING INFORMATION; NO COMMITMENT TO LEND

Nothing on the Site is a commitment to lend or a guarantee of credit approval. Any financing is subject to the applicable lender’s underwriting, approval, documentation, and terms.

---

15. INTELLECTUAL PROPERTY; LIMITED LICENSE

15.1 Ownership

All original Site Content (including text, graphics, layouts, and tool logic) is owned by or licensed to the Operator and is protected by applicable intellectual property laws.

15.2 Limited License

The Operator grants you a limited, revocable, non-exclusive, non-transferable license to access and view the Site for your personal or internal business informational use only.

15.3 No Reproduction or Redistribution

Except as expressly permitted by applicable law, you may not copy, reproduce, republish, distribute, publicly display, sell, license, or create derivative works from the Site’s original Content or Tools without prior written permission.

15.4 Attribution for Limited Quotation

If you quote limited portions for commentary or reference where legally permitted, you must provide clear attribution and a direct hyperlink to the relevant page on Section179.org.

---

16. AUTOMATED ACCESS; AI SYSTEMS

16.1 Prohibited Automated Collection

Except for automated access that the Operator expressly permits (for example, through robots.txt or written permission), you may not use bots, scrapers, crawlers, or similar automated means to access, extract, copy, harvest, or reproduce the Site’s Content or Tools.

16.2 AI and Model Use

Without prior written consent, you may not scrape, copy, or reproduce the Site’s original Content or Tools for the purpose of training, fine-tuning, or operating artificial intelligence systems, large language models, or similar technologies.

16.3 Search Indexing Carve-Out

This section does not prohibit ordinary search engine indexing and caching that follows our robots.txt and other standard web protocols.

---

17. USER COMMUNICATIONS; NO CONFIDENTIALITY

17.1 Do Not Send Sensitive Information

Do not submit confidential, sensitive, or personal information through the Site or via email (for example, Social Security numbers, tax returns, bank account numbers, or login credentials).

17.2 No Confidentiality

Communications you send to the Site (including via email or forms) are not confidential and do not create professional obligations.

17.3 Security Not Guaranteed

We do not guarantee the security of communications sent to or from the Site.

17.4 No Professional Relationship from Communications

Sending us a message does not create an attorney-client, CPA-client, fiduciary, or other professional relationship.

---

18. NO OBLIGATION TO RESPOND; RESERVATION OF RIGHTS

18.1 No Duty to Respond or Act

The Operator is not obligated to respond to inquiries, provide support, correct information, or take any action based on user requests or suggestions.

18.2 Removal and Modification

The Operator may remove, modify, suspend, or discontinue any Content, Tool, or other part of the Site at any time, without notice.

18.3 Reservation of Rights

The Operator reserves all rights not expressly granted in this Disclaimer.

---

19. INDEMNIFICATION

To the fullest extent permitted by law, you agree to indemnify, defend, and hold harmless the Operator from and against any claims, demands, losses, damages, liabilities, judgments, penalties, costs, and expenses (including reasonable attorneys’ fees) arising out of or relating to: (a) your access to or use of the Site, Content, Tools, or Programs; (b) your violation of these Terms, this Disclaimer, the Privacy Policy, any Program Terms, any applicable law, or any third-party right; (c) your interactions or transactions with Third Parties; or (d) any content or information you submit through or to the Site.

---

20. SEVERABILITY; NO WAIVER; HEADINGS; NO THIRD-PARTY BENEFICIARIES; SURVIVAL

20.1 Severability

If any provision of this Disclaimer is held invalid, illegal, or unenforceable by a court of competent jurisdiction, the remaining provisions will remain in full force and effect. The invalid provision will be modified to the minimum extent necessary to make it enforceable, or severed if modification is not possible.

20.2 No Waiver

The Operator’s failure to enforce any provision of this Disclaimer is not a waiver of that or any other provision.

20.3 Headings

Section headings are for convenience only and do not affect interpretation.

20.4 No Third-Party Beneficiaries

This Disclaimer does not confer any rights, remedies, or benefits on any Third Party.

20.5 Survival

Sections 11 (No Warranties), 12 (Limitation of Liability), 15 (Intellectual Property), 16 (Automated Access), 19 (Indemnification), and this Section 20 survive termination of your use of the Site.

---

21. UPDATES TO THIS DISCLAIMER

We may update or revise this Disclaimer from time to time. Changes are effective when posted on this page. Your continued use of the Site after changes are posted constitutes acceptance of the then-current Disclaimer.

---

22. CONTACT

Questions may be directed to: contact@section179.org

The Operator may, but is not required to, respond.

---

23. ACKNOWLEDGMENT AND ACCEPTANCE

By using the Site, you acknowledge that you have read, understood, and agree to this Disclaimer. If you do not agree, you must stop using the Site immediately.

Last Updated: February 12, 2026