Section 179
Section 179 is a US tax provision allowing a business to deduct the cost of qualifying equipment in the year it is placed in service, rather than depreciating it over several years.
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For a carrier this can apply to trucks, trailers and certain equipment, subject to annual limits and eligibility rules that change over time.
Taking the deduction early reduces taxable income now but removes the depreciation that would have offset income in later years, so it is a timing decision rather than a free reduction.
It interacts with financing structure and with how the entity is taxed. This is general information, not tax advice — confirm with a professional before making an equipment decision on tax grounds.