About Sec179Rules.com
The premier independent B2B tax calculation platform built to equip business owners, CPAs, equipment dealers, and corporate financial officers with verified Section 179 and MACRS depreciation intelligence.
Tax Editorial Board & Regulatory Leadership
Sec179Rules.com is edited and reviewed by seasoned tax professionals with specialized expertise in commercial equipment taxation, IRS Form 4562 compliance, and multi-state conformity rules.
Marcus Vance, CPA, MST
Marcus holds a Master of Science in Taxation (MST) and has over 15 years of experience advising mid-market corporations, manufacturing enterprises, and logistics fleets on Section 179 optimization, bonus depreciation modeling, and IRS Form 4562 compliance.
Elena Rostova, EA
Elena is an IRS Enrolled Agent admitted to practice before the Internal Revenue Service. Her editorial focus centers on vehicle weight classifications under IRC § 280F, Section 179 recapture computations on Form 4797, and 50-state non-conformity adjustments.
Our Mission & Primary Regulatory Framework
Commercial capital acquisitions represent substantial investments. Historically, calculating the true after-tax cost of equipment required cross-referencing complex statutory tables, state revenue department add-back schedules, and IRS Form 4562 instructions. Sec179Rules.com was engineered to bridge this gap by providing instant, verified net tax savings calculations.
All calculation models on Sec179Rules.com are built directly from primary federal and state statutory authorities:
- Internal Revenue Code Section 179 (26 U.S.C. § 179): Governing first-year election to expense commercial business property ($1,250,000 Cap, $3,130,000 Phase-out).
- Internal Revenue Code Section 168(k) (26 U.S.C. § 168(k)): Regulating Bonus Depreciation schedules and MACRS recovery periods.
- Internal Revenue Code Section 280F (26 U.S.C. § 280F): Enforcing passenger vehicle luxury auto caps ($20,400 Year 1 cap) vs. heavy commercial vehicle GVWR exemptions (>6,000 lbs).
- Internal Revenue Code Section 45W (26 U.S.C. § 45W): Providing commercial clean vehicle tax credits up to $7,500 / $40,000 for qualifying electric commercial trucks and vans.
- IRS Publication 946 (How To Depreciate Property): Setting official IRS MACRS recovery tables (Half-Year & Mid-Quarter conventions).
- IRS Revenue Procedures (Rev. Proc. 2024-40): Codifying annual inflation-adjusted statutory thresholds for Tax Year 2026.
Editorial Independence & Fact-Checking Standard
We maintain absolute editorial independence. We do not sell financial products, take custody of client funds, or prepare tax returns. Our sole objective is delivering clear, transparent, and legally citable tax intelligence to the business community.
For detailed information on our statutory verification protocol, correction policy, and review stages, review our formal Editorial Standards & Peer Review Policy.