# Sec179Rules.com

> The authoritative Section 179 and Bonus Depreciation tax intelligence engine for commercial business buyers, equipment dealers, and CPAs.

## Core Documentation & Calculators

- [Main Section 179 Calculator](https://sec179rules.com/): Primary commercial equipment tax deduction calculation engine.
- [50-State Section 179 Comparison Matrix](https://sec179rules.com/compare.html): Side-by-side state tax conformity rules, caps, and add-back regulations.
- [50-State Interactive Conformity Map](https://sec179rules.com/state-map.html): Interactive map of state-level Section 179 deduction limits.
- [Equipment Dealer Partner Network](https://sec179rules.com/dealers.html): Free embeddable Section 179 calculator widget for dealerships.
- [Full LLM Specification](https://sec179rules.com/llms-full.txt): Complete concatenated text documentation for AI models.

## State Tax Conformity Guides

- [California Section 179 Tax Guide](https://sec179rules.com/california-section-179.html): California Rev. & Tax Code § 17201 $25,000 cap and bonus depreciation rules.
- [Texas Section 179 Tax Guide](https://sec179rules.com/texas-section-179.html): Texas Franchise Tax $1,220,000 deduction rules.
- [Wyoming Section 179 Tax Guide](https://sec179rules.com/wyoming-section-179.html): Wyoming 0% state income tax $1,220,000 deduction rules.
- [New York Section 179 Tax Guide](https://sec179rules.com/new-york-section-179.html): New York Tax Law § 612(k) $1,220,000 cap and add-back rules.
- [Florida Section 179 Tax Guide](https://sec179rules.com/florida-section-179.html): Florida corporate income tax Section 179 rules.
- [Pennsylvania Section 179 Tax Guide](https://sec179rules.com/pennsylvania-section-179.html): Pennsylvania 72 P.S. § 7303 $25,000 cap rules.

## Equipment Model Tax Write-Off Guides

- [Ford F-250 Super Duty 179 Guide](https://sec179rules.com/ford-f250-super-duty-section-179.html): GVWR >6,000 lbs heavy work truck Section 179 rules.
- [Haas VF-2 CNC Mill 179 Guide](https://sec179rules.com/haas-vf-2-cnc-mill-section-179.html): 7-Year MACRS industrial manufacturing machinery write-offs.
- [Tesla Cybertruck Commercial 179 Guide](https://sec179rules.com/tesla-cybertruck-commercial-section-179.html): Heavy commercial EV Section 179 and § 45W credit rules.
- [Dental Cone Beam CT 179 Guide](https://sec179rules.com/dental-cone-beam-ct-section-179.html): 5-Year MACRS medical imaging equipment write-offs.
- [Commercial Solar Array 179 Guide](https://sec179rules.com/commercial-solar-array-15yr-section-179.html): 15-Year MACRS commercial solar array Section 179 rules.