the partnership for federal purposes does not get the 179 deduction. it is a separate item on schedule K line 12 and reported on the k-1 for each partner line 12. it's at the partner level that the allowable 179 deduction is determined. as an alternative, the item might qualify for the special depreciation allowance, form 4562 line14 which flows to page 1 line 16a. there is no income limitation like with 179.
