ITG FAQ #11 Answer-Is there any investment limit for the increased section 179 deduction?
For each dollar of business cost over $200,000 for section 179 property placed in service in a tax year, the maximum dollar limit is reduced by one dollar (but not below zero). However, take only one-half of the cost of section 179 property that is qualified zone property into account when reducing the maximum dollar amount (Section 1397A(a)(2)).
Page Last Reviewed or Updated: 2013-04-22
