Terms of Participation

1. ACCEPTANCE & SCOPE

1.1 Binding Agreement
By accessing or using Section179.org (the “Site”) and participating in our “Petitioning Congress to Keep Section 179” initiative (the “Petition”), you acknowledge that you have read, understood, and agree to be bound by these Terms of Participation (these “Program Terms,” as described in the Site’s Terms of Use). If you do not agree, do not participate in the Petition or use the Site.

1.2 Additional Policies
These Terms of Participation are in addition to the Site’s Terms of Use, Privacy Policy, and Disclaimer (each posted on the Site). If there is a conflict between these Terms of Participation and the Terms of Use, the Terms of Use control, except that these Terms of Participation control only for the specific Petition-related subject matter. The dispute-resolution provisions in Section 15 of the Terms of Use (including binding arbitration and class action waiver) control over any inconsistent dispute language in these Terms of Participation. Nothing in these Terms of Participation is intended to waive or limit any rights that cannot be waived under applicable law.

2. PURPOSE & VOLUNTARY PARTICIPATION

2.1 Petition Goals
Section179.org aims to raise awareness about the importance of maintaining or enhancing Section 179 deduction limits. We reserve the right to revise petition content, adjust signature thresholds, or modify timelines at our discretion.

2.2 No Obligation
Participation (including signing or sharing the Petition) is voluntary. You are free to decline to sign or discontinue your involvement at any time.

3. NO OFFICIAL GOVERNMENT ENDORSEMENT

3.1 Independent Initiative
Section179.org is an independent platform; it is not affiliated with, endorsed by, or associated with the U.S. Government, the IRS, or any other government entity.

3.2 No Guarantee of Congressional Action
Signing or sharing the Petition does not guarantee any specific legislative response or action by Congress. Legislative processes remain entirely at Congress’s discretion, irrespective of petition signatures.

4. USER ELIGIBILITY & ACCOUNTABILITY

4.1 U.S. Business Focus
While our content targets U.S. business owners, participants must be at least 18 years of age and able to form a binding contract to sign. By signing, you represent and warrant that you meet these requirements.

4.2 Validity & Single Entry
To sign the Petition, you must provide a valid email address. Each participant may sign only once per unique email. Section179.org reserves the right to verify email addresses for authenticity and to remove duplicate or invalid entries.

4.3 Prohibited Automated Signatures
Any use of automated scripts, bots, or similar technologies to generate multiple signatures is prohibited. We may block or remove signatures found to violate this policy, including blocking IP addresses engaged in such activity.

5. THIRD-PARTY WEBSITE PARTICIPATION

5.1 External Platforms
You may encounter the Petition on third-party websites that integrate the Section179.org application programming interface (API). These third-party sites have their own terms and policies, which you should review carefully. Section179.org does not control their content or practices and disclaims responsibility for any issues arising from use of these external sites.

5.2 Separate Policies
When signing on a third-party site, you agree to both that site’s terms/policies and these Terms of Participation.

6. APPROPRIATE CONTENT & USE

6.1 User Conduct
By participating, you agree not to include any obscene, defamatory, threatening, or illegal content in your signature, comments, or communications regarding the Petition. You shall not upload or share content that infringes any intellectual property or privacy rights, nor violate any laws.

6.2 Ownership & License; Public Display
Your submission (e.g., signature, optional comments) remains your responsibility. By signing the Petition, you grant Section179.org the rights and license described in the Terms of Use, subject to our Privacy Policy. You understand that certain Petition signature information may be displayed publicly (for example, your initials, city/state, date, and signature number) as described in the Terms of Use and the Privacy Policy.

Public means public: information displayed publicly may be indexed, copied, scraped, cached, or republished by third parties, and we are not responsible for third-party use of publicly displayed information.

If you wish to request removal of your displayed signature information, contact us as described in the Privacy Policy.

7. EMAIL NOTIFICATIONS & COMMUNICATION

7.1 Email Communications
By signing the Petition, you may receive email messages that are necessary to confirm or verify your signature and to communicate with you about the Petition. We do not use Petition email addresses to send unrelated marketing emails. You may opt out of non-essential Petition emails at any time. Opting out will not prevent us from sending emails that are necessary to verify your signature, respond to your request, or comply with legal obligations.

7.2 No Official Communication with Government
This Petition is not an official channel for communicating with the federal government or the IRS. Participants retain the right to contact Congress and other agencies through official channels independently of this Petition.

8. DISCLAIMER OF WARRANTIES & LIABILITY

8.1 Site Provided “As Is”
Section179.org, including the Petition, is offered “as is” and without any warranties or guarantees, whether express or implied. We do not promise the accuracy, completeness, or reliability of the Petition or any related content.

8.2 Limitation of Liability
To the fullest extent permitted by law, Section179.org and its owners, officers, employees, contractors, affiliates, and service providers will not be liable for any indirect, incidental, special, consequential, exemplary, or punitive damages arising from or connected to your participation in the Petition or the Site. The liability limitations, damages exclusions, $100 aggregate liability cap, one-year limitations period, and exclusive remedy provisions in the Terms of Use apply to claims arising out of or relating to the Petition, these Terms of Participation, or your use of the Site.

9. INDEMNIFICATION

You agree to indemnify, defend, and hold harmless Section179.org, its owners, officers, employees, contractors, affiliates, and service providers from and against any and all claims, losses, liabilities, damages, judgments, penalties, costs, and expenses (including reasonable attorneys’ fees) arising out of or related to:

1. Your participation in the Petition;
2. Your violation of these Terms of Participation, the Terms of Use, our Privacy Policy, the Disclaimer, or any applicable law; or
3. Content you submit that infringes any third-party right or otherwise violates the law.

10. SITE MODIFICATIONS & TERMINATION

10.1 Changes to Petition
We may alter or discontinue the Petition, adjust signature targets, remove signatures, or modify user access at any time without prior notice or liability to you.

10.2 Discontinuation
If you object to any portion of these Terms of Participation or any changes to the Petition or Site, your sole remedy is to stop using Section179.org and cease participation in the Petition.

11. GOVERNING LAW & DISPUTES

These Terms of Participation and any dispute or claim arising out of or relating to the Petition, these Terms of Participation, or your use of the Site are governed by the Terms of Use. Any disputes will be resolved pursuant to Section 15 of the Terms of Use, including its binding arbitration agreement, class action waiver, and opt-out procedure in Section 15.11.

12. ENTIRE AGREEMENT & SEVERABILITY

These Terms of Participation, combined with the Terms of Use, Privacy Policy, and Disclaimer, constitute the entire agreement regarding your participation in the Petition. If any provision is deemed invalid or unenforceable, the remaining provisions will remain in full force and effect.

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Last Updated: February 12, 2026

ACKNOWLEDGMENT

By participating in the Petition or using any part of the Site, you acknowledge that you:

Are at least 18 years of age and able to form a binding contract.

Have read, understood, and agree to these Terms of Participation, the Terms of Use (including the binding arbitration agreement and class action waiver in Section 15, and the opt-out procedure in Section 15.11), the Privacy Policy, and the Disclaimer.

Understand that Petition signature information may be displayed publicly as described in the Terms of Use and the Privacy Policy.

Understand that the Petition is an independent initiative and is not affiliated with, endorsed by, or associated with the IRS or any government entity.

Understand that signing the Petition does not guarantee any legislative action.

If you do not agree, you must not participate in the Petition or use the Site. For official tax guidance, consult the IRS website (www.irs.gov) and qualified tax professionals.