Section 179 of the IRS tax code helps business owners lower their upfront expenses. Section179.Org is a free resource answering Section 179 questions, with tools and information on how businesses can benefit from the Section 179 Tax Deduction.To qualify for the section 179 deduction, your property must have been acquired for use in your trade or business. Section 179 of the IRS tax code details both what and how much businesses can deduct from their taxes from qualifying purchases. Learn about the 2021 Section 179 deduction, and use our free calculator to determine your potential tax savings on new construction software or equipment. After 2009, IRC Section 179, effective Jan.