No, you don't need to do a Section 179 recapture since you are not out of business. Just report zero income and zero expenses for this year. If you don't continue the business for awhile, then you may need to dispose of the assets (take them out of service) and recapture the depreciation at that point. The IRS will typically like to see a profit in 3 of the previous 5 years when you have a business. That said, there are circumstances that prevent that from happening. Just be aware..
