Tax Cuts and Jobs Act (TCJA) and Section 179 Deduct the cost of certain Assets as expenses

https://www.investopedia.com/terms/s/section-179.asp#:~:text=Section%20179%20of%20the%20U.S.,over%20a%20period%20of%20time.

https://www.irs.gov/newsroom/irs-issues-guidance-on-section-179-expenses-and-section-168g-depreciation-under-tax-cuts-and-jobs-act

https://www.irs.gov/newsroom/treasury-irs-release-final-and-proposed-regulations-on-new-100-depreciation