
Immediate Cash Infusion
Using Section 179 on a $100k roof can result in roughly $21,000 in actual tax savings in the first year, which can be reinvested into the business immediately.

Avoid the "39-Year Trap
Standard IRS rules require commercial roofs to be depreciated over 39 years. Section 179 bypasses this, allowing for 100% expensing in the year the roof is "placed in service".

Profitable Entities Only
Note that Section 179 cannot exceed your business's taxable income for the year, though any excess can often be carried forward to future years.
These articles explain how Section 179 and bonus depreciation offer immediate tax savings compared to standard MACRS depreciation:






























