Section 179 deduction calculator

Compute Section 179 immediate expensing for business equipment vs MACRS depreciation, including phase-out at the $3.13M cap (2024).

Equipment cost

Total qualifying purchases

Used for phase-out. Phase-out starts at $3.13M total purchases.Marginal tax rate %

MACRS recovery years

5 (vehicles, equipment), 7 (office), 39 (real property).

Section 179 tax saved year 1

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