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> **Canonical Source:** [https://sec179rules.com/terms](https://sec179rules.com/terms)
>
> *Terms of Service and legal disclaimers for Sec179Rules.com Section 179 tax calculation platform.*

# Terms of Service & Legal Disclaimer

**Effective Date:** Tax Year 2026 | Sec179Rules.com

## 1. IRS Tax Disclaimer & Financial Notice

**Sec179Rules.com provides mathematical estimates and statutory calculation tools for educational and illustrative planning purposes only.** Calculations do not constitute formal legal, accounting, tax, or financial advice. IRS Section 179 expensing rules, Bonus Depreciation thresholds under IRC § 168(k), luxury vehicle limits under § 280F, clean commercial vehicle credits under § 45W, and individual state non-conformity adjustments are complex and subject to statutory change. Always consult a licensed Certified Public Accountant (CPA) or tax attorney prior to executing commercial capital asset acquisitions.

## 2. Use of Calculation Engines

By accessing or using our interactive tools, calculators, and state guides, you agree that Sec179Rules.com and its operators assume no liability for tax filing decisions, loss of tax deductions, or financial transactions entered into based on site content or estimates.

## 3. Intellectual Property

All software engines, calculation algorithms, visual SVG map layouts, database compilations, and editorial content on Sec179Rules.com are protected by copyright and intellectual property laws.

## 4. Governing Law

These terms shall be governed by and construed in accordance with the laws of the United States.

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