Section 179 and Bonus Depreciation

Allowable Section 179 (cap, phase-out, taxable-income limit), bonus depreciation, and remaining basis to MACRS.

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Formula and source

Section 179 = min(business_basis, dollar_cap, taxable_income). dollar_cap = max(0, annual_cap - max(0, business_basis - phaseout_start)). bonus = (business_basis - sec179) * bonus_pct. Residual basis flows to MACRS.

IRC 179 cap and phase-out per IRS annual revenue procedures. Bonus depreciation per IRC 168(k). Per-year parameters bundled in SECTION_179_LIMITS (data/accounting/section-179-limits.json).

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