{
  "id": "DED_SEC179",
  "name": "Section 179 Expense Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Business property placed in service; needs taxable income",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "property cost to expense"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c",
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Property had to be placed in service by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Immediately expense business property. Up to $2,500,000 for 2025.",
  "irc_reference": "IRC §179; Form 4562",
  "deadline": "Property in service during tax year"
}