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Business Tax Deductions

HVAC Equipment Tax Deductions in New Mexico

HVAC equipment installed in 2018 qualifies for the Section 179 tax deduction for small businesses!

The recently passed Tax Cuts and Jobs Act included a provision to allow HVAC products to be immediately expensed. Under Section 179 Small Business Expensing, all components of a “heating, ventilation, and air-conditioning” system can be expensed in the first year instead of being depreciated over 39 years.

The actual wording of the tax change is: "26 U.S. Code § 179 - A taxpayer may elect to treat the cost of any section 179 property as an expense which is not chargeable to capital account. Any cost so treated shall be allowed as a deduction for the taxable year in which the section 179 property is placed in service."

What this means for the owner of a commercial building is: the cost of any commercial HVAC equipment placed in service after January 1, 2018 can be deducted as a business expense under Section 179.

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