only certain types of improvements to NONRESIDENTIAL REAL PROPERTY qualify for the 179 deduction.
Qualified section 179 real property.
You can elect to treat certain qualified real property you placed in service during the tax year as section 179 property. If this election is made, the term “section 179 property” will include any qualified real property that is:
• Qualified improvement property as described in section 168(e)(6) of the Internal Revenue Code, and
• Any of the following improvements to nonresidential real property placed in service after the date the non-residential real property was first placed in service.
1. Roofs.
2. Heating, ventilation, and air-conditioning property.
3. Fire protection and alarm systems.
4. Security systems
Qualified improvement property.
Generally, this is any improvement to an interior portion of a building that is nonresidential real property if the improvement is placed in service after the date the building was first placed in service.
Also, qualified improvement property does not include the cost of any improvement attributable to the following.
• The enlargement of the building,
• Any elevator or escalator, or
• The internal structural framework of the building
the safe harbor is 2% of the unadjusted basis of the property with a max of $10,000
