About Sec179Rules.com
The premier independent B2B tax calculation platform built to equip business owners, CPAs, equipment dealers, and corporate financial officers with verified Section 179 and MACRS depreciation intelligence.
Our Mission & Primary Regulatory Framework
Commercial capital acquisitions represent significant financial commitments. Historically, navigating Internal Revenue Code expensing rules required cross-referencing complex statutory tables, state revenue department add-back schedules, and IRS Form 4562 instructions. Sec179Rules.com was engineered to bridge this gap by providing instant, CPA-audited net tax savings calculations.
All calculation models on Sec179Rules.com are built directly from primary federal and state statutory authorities:
- Internal Revenue Code Section 179 (26 U.S.C. § 179): Governing first-year election to expense commercial business property ($1,250,000 Cap, $3,130,000 Phase-out).
- Internal Revenue Code Section 168(k) (26 U.S.C. § 168(k)): Regulating Bonus Depreciation schedules and MACRS recovery periods.
- Internal Revenue Code Section 280F (26 U.S.C. § 280F): Enforcing passenger vehicle luxury auto caps ($20,400 Year 1 cap) vs. heavy commercial vehicle GVWR exemptions (>6,000 lbs).
- Internal Revenue Code Section 45W (26 U.S.C. § 45W): Providing commercial clean vehicle tax credits up to $7,500 / $40,000 for qualifying electric commercial trucks and vans.
- IRS Publication 946 (How To Depreciate Property): Setting official IRS MACRS recovery tables (Half-Year & Mid-Quarter conventions).
- IRS Revenue Procedures (Rev. Proc. 2024-40): Codifying annual inflation-adjusted statutory thresholds for Tax Year 2026.
CPA Peer Review & Continuous Verification
Tax accuracy is paramount. Our calculation engine undergoes continuous peer review against tax software outputs and IRS Form 4562 Line 6 mappings. When state tax legislatures enact non-conformity legislation (such as California's $25,000 cap under CA Rev. & Tax Code § 17201 or Pennsylvania's individual cap under 72 P.S. § 7303), our team updates the underlying calculation rules immediately.
We maintain absolute editorial independence. We do not sell financial products, take custody of client funds, or prepare tax returns. Our sole objective is delivering clear, transparent, and legally citable tax intelligence to the business community.
Institutional Contact & Editorial Board
Have questions regarding a specific state tax rule, commercial equipment asset class, or API widget integration? Our technical editorial team is available to assist.