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A Publication for Trane Distribution Partners

LCU Products Could Qualify for 100% Tax Deduction

Do your customers know that your LCU products are 100% tax deductible?

Section 179 of the IRS Code was created in 1958 to assist small business owners by allowing them to take depreciation deductions for certain assets in one year, rather than depreciating those items over a longer period of time. The 2017 tax reform bill incorporated HVACR equipment for the first time and increased the maximum deduction from $500,000 to $1 million.

Prior to the implementation of the Section 179 deduction, HVACR improvements made to nonresidential properties were depreciated over a 39-year period. The change to immediate expensing provides an exceptional opportunity for contractors and business owners—so make sure to spread the word!   Download the PDF

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