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Home » Infographic: Section 179 Small Business Expensing
The recently passed Tax Cuts and Jobs Act included a provision to allow HVAC
products to be immediately expensed. Under Section 179 (26 U.S. Code § 179) Small
Business Expensing, all components of a “heating, ventilation, and air-conditioning”
system can be expensed in the first year instead of being depreciated over 39 years.
Information courtesy of HARDI.
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