Note that you can claim Section 179 deduction e.g., 100% deducgtion in year placed in service (subject to the $1M Sec 179 limitation ) for replacement HVAC systems installed on commercial rental properties but not for residential rental properties. Residential rentals require deprecation over 27.5 years.
The disparate treatment is because of an oversight in the drafting of the language TCJA that Congress has yet to remedy.
