{"id":6133,"date":"2019-03-07T04:12:44","date_gmt":"2019-03-07T12:12:44","guid":{"rendered":"https:\/\/www.liveviewgps.com\/blog\/?p=6133"},"modified":"2025-09-16T13:30:52","modified_gmt":"2025-09-16T20:30:52","slug":"section-179-equipment-purchased-deduction-write","status":"publish","type":"post","link":"https:\/\/www.liveviewgps.com\/blog\/section-179-equipment-purchased-deduction-write\/","title":{"rendered":"New Section 179 Equipment Purchased Deduction (Write Off)"},"content":{"rendered":"<p>According to the <u><a href=\"https:\/\/www.congress.gov\/bill\/115th-congress\/house-bill\/1\/text\">Tax Cuts and Jobs Act (H.R. 1)<\/a><\/u> the deduction limit for <u><a href=\"https:\/\/www.section179.org\/\">Section 179<\/a><\/u> has increased from $510,000 in 2017 to $1,000,000 for 2019 and beyond. While that represents a substantial increase, the limit on equipment purchases remains steady at $2.5 million.<\/p>\n<p><strong>What is Section 179?<\/strong><\/p>\n<p>Section 179 refers to the tax deduction specific to business depreciation according to IRS Code Section 179, which allows businesses to reduce the taxes owed substantially in the years in which businesses purchase new equipment and assets.<\/p>\n<p>You can read more about the new rules and limitations concerning depreciation and expensing in the new IRS \u201c<u><a href=\"https:\/\/www.irs.gov\/newsroom\/new-rules-and-limitations-for-depreciation-and-expensing-under-the-tax-cuts-and-jobs-act\">Fact Sheet<\/a><\/u>.\u201d<!--more--><\/p>\n<p>The 100 percent bonus depreciation is a temporary measure allowing for the expensing of certain business assets. Though some properties are ineligible for the bonus depreciation, including properties used for furnishing, trading or selling of the following:<\/p>\n<ul>\n<li>Electrical energy.<\/li>\n<li>Water or sewage disposal services.<\/li>\n<li>Gas or steam through local distribution systems.<\/li>\n<li>Transportation of gas or steam via pipelines.<\/li>\n<\/ul>\n<p>One other point to make is that bonus depreciation is 100 percent, has been extended to include used equipment, and it has been made retroactive to September 27, 2017 and is good through 2022.<\/p>\n<p>If you\u2019re wondering what your 2019 Section 179 deduction will be, you can use the handy calculator at Crest Capital for a quick estimate.<\/p>\n<p><strong>GPS Tracking and Section 179<\/strong><\/p>\n<p>If you have been on the fence about investing in <u><a href=\"https:\/\/www.liveviewgps.com\/fleet+tracking.html\">GPS tracking for your fleet<\/a><\/u>, now is the perfect time to do so since GPS tracking hardware and software qualify for the deduction.<\/p>\n<p>Of course, fleet vehicles are not the only places your business can use GPS tracking. You can write off all the following as part of your Section 179 deduction helping you reduce your tax burden by quite a bit:<\/p>\n<ul>\n<li>GPS trackers for your vehicles<\/li>\n<li>GPS and telematics tracking software<\/li>\n<li>GPS trackers for shipping containers, trailers, and mobile assets<\/li>\n<li>GPS trackers for heavy equipment<\/li>\n<li>GPS asset tracking<\/li>\n<\/ul>\n<p>This will help you keep track of equipment, inventory, and more while substantially reducing the costs involved in getting started. Your business can enjoy the many benefits of GPS fleet tracking system while reducing your overall investment costs. These benefits include:<\/p>\n<ul>\n<li>Route planning<\/li>\n<li>Insurance cost reductions<\/li>\n<li>Improved fuel efficiency<\/li>\n<li>Driver behavior monitoring<\/li>\n<li>Automated maintenance scheduling<\/li>\n<li>Accurate mileage logging<\/li>\n<li>Tracking of your vehicles, equipment, and assets at all hours of the day or night<\/li>\n<\/ul>\n<p>These new changes to Section 179 offer great things for savvy business owners who take advantage of them. Act fast to maximize the benefits of these new changes. As always review any tax implications with your accountant.<\/p>\n<p><strong><u><a href=\"https:\/\/www.liveviewgps.com\/Contact+Us.html\">Contact us here at LiveViewGPS<\/a><\/u><\/strong><strong> to learn more about your GPS fleet tracking options. 1-888-544-0494 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to the Tax Cuts and Jobs Act (H.R. 1) the deduction limit for Section 179 has increased from $510,000 in 2017 to $1,000,000 for 2019 and beyond. While that represents a substantial increase, the limit on equipment purchases remains steady at $2.5 million. What is Section 179? Section 179 refers to the tax deduction [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_focus_keyword":"","rank_math_description":"","footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[11],"tags":[],"class_list":["post-6133","post","type-post","status-publish","format-standard","hentry","category-applications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Section 179 Equipment Purchased Deduction (Write Off)<\/title>\n<meta name=\"description\" content=\"Read the LiveViewGPS blog for tips, 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