The new tax law includes allows businesses to immediately expense heating, air conditioning and ventilation systems.
Under the new law, you can write off the entire expense of all components in the year you purchase them. That’s a big change from the old tax rules. That can amount to a tax break of $5000 or more for an average system! For a large commercial system with many components, the savings can be substantial.
Before the new law, you had to depreciate the cost of HVAC components over a period of 39 years.
Check out this website about the Section 179 tax changes for more information.