haven't heard that. maybe what your read about is line 3 on form 4562.
Line 3
The amount of section 179 property for which you can make the election is limited to the maximum dollar amount on line 1. This amount is reduced if the cost of all section 179 property placed in
service in (year) is more than $2,590,000. 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 deprecition rules have change over the last 70 years). then the POTUS must sign them into law.
