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01 · BASIN REPORTING
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Variance analysis · vs Q1
Review queue 0 Sent to reviewer
Tax year 2025
Searching primary authority and current-year guidance
Research result2025 amounts confirmed
Direct answer
For tax years beginning in 2025, the Section 179 limit is $1,250,000, reduced dollar for dollar above $3,130,000 of qualifying property.
Applicable rule
IRC §179(b)(1) and (b)(2), adjusted for inflation under §179(b)(6). Rev. Proc. 2024-40 publishes the 2025 amounts.
Rev. Proc. 2024-40 IRC §179(b) IRS Pub. 946
Review guidance Confirm total property placed in service before relying on this answer.
Cited passage
Rev. Proc. 2024-40, §3.26
Primary authority · Tax years beginning in 2025
For taxable years beginning in 2025, the aggregate cost of any §179 property that a taxpayer elects to expense cannot exceed $1,250,000, reduced once property placed in service exceeds $3,130,000.
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02 · BASIN RESEARCH
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03 · FILINGFLOW
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