@maglib I'm not sure where you are citing that from, but it seem quite out of context.
Yes, HVAC for NON-residential real property qualifies for Section 179, so it can be fully taken in one year.
No, HVAC was NOT directly changed to 15 year property. That is referring to Qualified Improvement Property, not HVAC.
Under certain circumstances, Qualified Improvement Property could possibly include HVAC, but that is only for NON-residential real property.
