Yes, the answer provided by MelaineC is still accurate for tax year 2022.
In general, Section 179 applies to tangible property and certain improvements to nonresidential property. On the instructions for Schedule E (2022) under What's New, Section 179 is available for qualifying energy efficient commercial buildings only. This is an exception to the general rule for Section 179 that excludes buildings (see IRS Pub 946 Section 179 What Property Qualifies), including residential real estate.
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