@Carl wrote:
.....be it "regular" depreciation, SEC179 or SDA, is recaptured and taxed in the tax year you sell the asset.
Section 179 and the safe harbor deminimis election are different concepts:
1) The SDA is not the same thing as the safe harbor deminimis election. The SDA is the special depreciation allowance, which is completely separate and apart.
2) An asset expensed under the safe harbor deminimis election is not "recaptured" in the same manner as a Section 179 asset. The former has an immediate basis of zero and any gain on a sale is taxed as ordinary income (not unrecaptured Section 1250 gain).
