The benefits of Section 179 apply to general business equipment and commercial off-the-shelf (COTS) software. In other words, if you use a machine or application in your normal course of business, it may qualify for the deduction.
Simply acquire the equipment or software, complete the appropriate IRS form, and submit it according to the stated instructions.
Legislation, changes in tax law, and other governmental acts can affect Section 179. To stay abreast of the most current guidelines, visit the Section 179 website on a regular basis.