Section 179 is a part of the U.S. tax code that lets businesses deduct the full cost of qualifying equipment and software in the year it’s put to use, instead of spreading the deduction out over several years. For example, a $3,000 computer could be deducted all at once this year rather than a little at a time. (IRS Publication 946, Chapter 2) Your CPA can tell you whether it makes sense for your business.