Section 179 is one million dollars for 2019, as stated in H.R.1, aka, The Tax Cuts and Jobs Act. The deduction limit for Section 179 is $1,000,000 for 2019 and beyond, while the limit on equipment purchases remains at $2.5 million. Further, the bonus depreciation is 100% and has been made retroactive to 9/27/2017. It is good through 2022. The bonus depreciation also now includes used equipment.
See fully updated 2019 Section 179 Calculator to see how this tax deduction affects your company. (via Section179.org)
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