Updated: January 2026 Use Section 179 to expense qualifying business equipment and software in the year it’s placed in service. This guide covers the 2026 rules (tax years beginning in 2026), including current dollar limits, phase-outs, vehicle caps, and how Section 179 can be combined with bonus depreciation. Quick Reference: 2026 Section 179 Limits Max … Continue reading 2026 Section 179 Deduction: Complete Guide & Limits