Section 179 allows qualifying businesses to deduct up to the full purchase price of certain new or used vehicles, equipment and/or software purchased and placed into service during the tax year. To qualify, the percentage of business use for the vehicle, equipment or software must be more than 50%.
Are a business that purchased or financed qualifying new or used business equipment, including certain business-use vehicles, during the 2020 tax year.
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Please consult your tax advisor – limits may apply.