Special Depreciation Allowance

Hello,

Here are the rules for Section 179 and Safe Harbor Election for Small Taxpayers(?):
Your gross receipts, including all your other income, are $10,000,000 or less. Your eligible building has an un-adjusted basis of $1,000,000 or less. The cost of all repairs, maintenance and improvements is less than or equal to the smallest of these limits: 2% of the un-adjusted basis of your building or $10,000

This election for building improvements is called the.

** Are these rules also applicable to the Special Depreciation Allowance (Bonus Depreciation) or are they waived when electing the Special Depreciation Allowance?

Thanks,

Spichon