---
title: "Sec179Rules.com — Statutory & Financial Comparison Matrices (https://sec179rules.com/compare)"
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# Sec179Rules.com — Side-by-Side Statutory Comparison Hub

> **Canonical Source:** [https://sec179rules.com/compare](https://sec179rules.com/compare)

## [Section 179 ($2,560,000 Cap) vs 100% Bonus Depreciation vs MACRS (2026 Tax Year)](https://sec179rules.com/compare/section-179-vs-bonus-depreciation)
- **Direct Answer:** For the 2026 tax year under the One, Big, Beautiful Bill Act (OBBBA) and IRS Rev. Proc. 2025-32, businesses can elect up to $2,560,000 in IRC § 179 first-year expensing (phasing out dollar-for-dollar above $4,090,000) and combine it with permanently restored 100% first-year Bonus Depreciation under IRC § 168(k) on remaining basis.
- **Statutory Basis:** IRC § 179(b) · IRC § 168(k) · IRS Rev. Proc. 2025-32 · IRS Notice 2026-11

## [2026 Heavy SUV $32,000 Cap vs Uncapped Work Truck (6ft+ Cargo Bed) & Passenger Auto Limits](https://sec179rules.com/compare/heavy-suv-32k-cap-vs-work-truck-6ft-bed)
- **Direct Answer:** In 2026, heavy SUVs between 6,000 and 14,000 lbs GVWR are capped at $32,000 for Section 179 (IRC § 179(b)(5)) with 100% Bonus Depreciation available on the remaining basis, whereas pickups with an open cargo bed of at least 6 feet and enclosed cargo vans over 6,000 lbs GVWR qualify for the full $2,560,000 Section 179 deduction.
- **Statutory Basis:** IRC § 179(b)(5) · IRC § 280F(d)(5) · IRS Rev. Proc. 2025-32 · IRS Rev. Proc. 2026-15

## [Federal Section 179 ($2,560,000) vs California Section 179 ($25,000 Cap & FTB Form 3885)](https://sec179rules.com/compare/federal-vs-california-section-179)
- **Direct Answer:** While Federal tax law allows a $2,560,000 Section 179 deduction ($4,090,000 phase-out) plus 100% Bonus Depreciation in 2026, California strictly decouples from Bonus Depreciation (0% allowed) and caps California Section 179 at $25,000 with a $200,000 spending phase-out reported on FTB Form 3885.
- **Statutory Basis:** IRC § 179 · Cal. Rev. & Tax. Code §§ 17255, 24356 · FTB Form 3885 / Schedule CA (540)