haven't heard that and not for 2022. maybe what your read about is line 3 on form 4562.
Line 3
For tax years beginning in 2022, the maximum section 179 expense deduction is $1,080,000. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,700,000.
For a partnership (other than an electing large partnership), these
limitations apply to the partnership and each partner. For an electing large partnership, the limitations apply only to the partnership. For an S corporation, these limitations apply to the S corporation and each shareholder. For a controlled group, all component members are treated as one taxpayer
Congress writes the tax laws (and changes them - hate to tell you how many times the depreciation rules have changed over the last 70 years). then the POTUS must sign it into law.
