Section 179 Deduction Calculator

io.github.theluckystrikePublished by GitHub account theluckystrikev1.0.0Updated Nov 3, 2026

Section 179 limits, 100% bonus depreciation, heavy SUV caps and asset loan cost (2025-2026, IRS).

The publisher's own server: Calculator Tools MCP

VerifiedStreamable HTTPWeb executable

Overview

Section 179 Deduction Calculator's hosted MCP server (section-179-deduction-calculator-mcp.lipmichal.workers.dev); no sign-in required; Streamable HTTP; 4 tools.

No AI overview yet: these facts come from the registry entry and the server itself.

Endpoint
section-179-deduction-calculator-mcp.lipmichal.workers.dev
Last checked

Installation

In SourceWeft

  1. Open Section 179 Deduction Calculator in the dashboard and add it to a workspace.
  2. Enable the server for the chats that should use its tools.

Web executable via Streamable HTTP. Remote servers run from the web runtime once configured in a workspace.

Use with an agent

Paste this prompt into Claude Code, Codex, Cursor or another agent — or into SourceWeft chat. The agent reads this server's install guide, shows you its publisher, endpoint and sign-in, and adds it to your client once you agree. Keys never go into a command.

Read https://sourceweft.com/mcp/io.github.theluckystrike%2Fsection-179-deduction-calculator-mcp/install.md and connect the MCP server it describes to my client. Before changing any config, show me its publisher, endpoint and sign-in method and wait for my OK. Never put an API key in a command or in a file I would commit; ask me where it should come from.

Read the install guide the agent follows

Other MCP clients

Add this to your client's mcpServers config.

{
  "mcpServers": {
    "section-179-deduction-calculator": {
      "type": "http",
      "url": "https://section-179-deduction-calculator-mcp.lipmichal.workers.dev/mcp"
    }
  }
}

README

section-179-deduction-calculator-mcp

An MCP server that calculates the Section 179 deduction, bonus depreciation, heavy SUV and passenger auto limits, and asset loan payments with after-tax cost, using the 2025 and 2026 IRS limits after the One Big Beautiful Bill Act (P.L. 119-21).

Hosted endpoint, no sign-in and no token:

https://section-179-deduction-calculator-mcp.lipmichal.workers.dev/mcp

Tools

ToolWhat it does
calculate_section_179Section 179 deduction with the $2,500,000 (2025) and $2,560,000 (2026) limits, the dollar-for-dollar phase-out above $4,000,000 / $4,090,000, the business income limit and the carryover.
calculate_bonus_depreciationBonus depreciation rate from the acquisition and placed-in-service dates: 100% for property acquired after January 19, 2025, the 40% / 60% election, and the phase-down for property acquired earlier. Applies it after Section 179.
get_vehicle_depreciation_limitsFirst-year limits by gross vehicle weight: passenger auto caps ($20,300 with bonus for 2026), heavy SUV Section 179 cap ($31,300 / $32,000), no cap over 14,000 lb, and the over-50% business use rule.
calculate_asset_loan_paymentMonthly payment, total and first-year interest for an equipment, truck, tractor, RV, land, manufactured home, ATV, pontoon or other asset loan, plus first-year net cash and lifetime after-tax cost for business use.

Every result has structured JSON, a plain-English summary, as_of, source (the irs.gov document) and more (a calculator page on assetloancalculator.com).

What it knows that your model does not

  • The One Big Beautiful Bill Act raised the Section 179 limit to $2,500,000 for 2025. Rev. Proc. 2025-32 set $2,560,000 and a $4,090,000 phase-out start for 2026.
  • Bonus depreciation is 100% again, permanently, for property acquired after January 19, 2025. The acquisition date is the date of a written binding contract, not delivery.
  • Property acquired on or before January 19, 2025 and placed in service in 2025 gets 40%, not 100% (60% for long production property).
  • In the first tax year ending after January 19, 2025 you can elect 40% instead of 100%.
  • The 2026 heavy SUV cap is $32,000, and the 2026 first-year cap on a car of 6,000 lb or less is $20,300 with bonus (Rev. Proc. 2026-15).
  • The IRS has not published the 2027 limits yet (checked 2026-11-02). The tools say so instead of guessing.

Install

Claude.ai custom connector or ChatGPT developer mode

Add a custom connector and paste the URL. No token is needed.

https://section-179-deduction-calculator-mcp.lipmichal.workers.dev/mcp

Claude Code

claude mcp add --transport http section-179-deduction https://section-179-deduction-calculator-mcp.lipmichal.workers.dev/mcp

Or run it locally:

claude mcp add section-179-deduction -- npx -y github:theluckystrike/section-179-deduction-calculator-mcp

Claude Desktop

Add this to claude_desktop_config.json:

json
{  "mcpServers": {    "section-179-deduction": {      "command": "npx",      "args": ["-y", "github:theluckystrike/section-179-deduction-calculator-mcp"]    }  }}

Cursor

Add this to ~/.cursor/mcp.json:

json
{  "mcpServers": {    "section-179-deduction": {      "url": "https://section-179-deduction-calculator-mcp.lipmichal.workers.dev/mcp"    }  }}

VS Code

Add this to .vscode/mcp.json:

json
{  "servers": {    "section-179-deduction": {      "type": "http",      "url": "https://section-179-deduction-calculator-mcp.lipmichal.workers.dev/mcp"    }  }}

Node 20 or newer is needed for the local npx version.

Example prompts

  • "We placed $4.19 million of equipment in service in 2026. What is our Section 179 limit?"
  • "I signed the contract for a CNC machine in December 2024 and it arrived in March 2025. Do I get 100% bonus depreciation?"
  • "Can I write off a 6,500 lb SUV that costs $80,000 and that I use 90% for business in 2026?"
  • "What is the first-year depreciation cap on a 4,500 lb sedan placed in service in 2026?"
  • "I am financing a $120,000 excavator with $20,000 down at 6% for 60 months. What is the payment and the after-tax cost at a 30% rate?"

Data sources

All limits come from irs.gov documents fetched on 2026-11-02: Rev. Proc. 2025-32, the 2025 Instructions for Form 4562, Pub. 946 (2025), Notice 2026-11, Rev. Proc. 2025-16 and Rev. Proc. 2026-15. See DATA_SOURCES.md for each item and URL.

Limitations

  • Results are estimates, not tax advice.
  • Federal rules only. Many states do not follow Section 179 or bonus depreciation.
  • It does not decide whether an asset is qualified property or compute MACRS tables after year one.
  • The after-tax cost uses one flat marginal rate and ignores recapture when you sell.
  • Qualified production property (IRC 168(n)) and specified plants are not covered.
  • Personal tax breaks such as the car loan interest deduction are in a separate server: car-loan-interest-deduction-calculator-mcp.

More

Calculators for people: assetloancalculator.com.

Part of the Zovo MCP collection: https://mcp.zovo.one

Development

npm installnpm run buildnpm test

src/core.ts holds all the rules and has no I/O. src/stdio.ts is the local entry and src/worker.ts is the Cloudflare Worker entry. Both use the same tool registry in src/tools.ts.

License

MIT

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Source: README.md at commit 438bb7d

Tools

4

calculate_section_179

Section 179 deduction (2025-2026)

Calculates the Section 179 expense deduction as Form 4562 Part I does, with the limits raised by the One Big Beautiful Bill Act: $2,500,000 for 2025 with a dollar-for-dollar phase-out above $4,000,000 of section 179 property (2025 Form 4562 instructions, Pub. 946), and $2,560,000 / $4,090,000 for 2026 (Rev. Proc. 2025-32 section 4.24). Applies the business income limit and reports the carryover. 2027 limits are not published yet (checked 2026-11-02) and the tool says so.

Parameterstax_yearrequiredelected_costbusiness_taxable_incometotal_section_179_property_costrequired

calculate_bonus_depreciation

Bonus depreciation rate and amount (168(k))

Finds the special (bonus) depreciation rate under IRC 168(k) from the acquisition and placed-in-service dates and applies it after any Section 179 deduction. The One Big Beautiful Bill Act made it 100% permanently for property acquired after January 19, 2025 (written binding contract date), with an election to take 40% (60% for long production property and certain aircraft) in the first tax year ending after that date. Property acquired before January 20, 2025 keeps the TCJA phase-down: 40% if placed in service in 2025 (60% long production). Rules from IRS Notice 2026-11, the 2025 Form 4562 instructions and Pub. 946.

Parameterselect_outacquired_daterequireddepreciable_basisrequiredelect_reduced_ratesection_179_deductionplaced_in_service_daterequiredlong_production_or_aircraft

get_vehicle_depreciation_limits

Vehicle limits: heavy SUV cap and luxury auto caps

Returns the first-year write-off limits for a business vehicle by gross vehicle weight rating: passenger automobiles of 6,000 lb or less are held to the IRC 280F caps ($20,300 first year with bonus, $12,300 without, for 2026 per Rev. Proc. 2026-15; $20,200 / $12,200 for 2025 per Rev. Proc. 2025-16), heavy SUVs over 6,000 and up to 14,000 lb have a Section 179 cap of $31,300 (2025) or $32,000 (2026) with bonus depreciation for the rest, and vehicles over 14,000 lb or exempt designs have no vehicle cap. Applies the more-than-50% business use rule and scales by business use.

Parameterscostgvwr_lbsrequiredtax_yearrequiredbonus_eligibleexempt_from_suv_capbusiness_use_percent

calculate_asset_loan_payment

Asset loan payment and after-tax cost

Calculates the exact monthly payment, total interest and first-year interest for an equipment, truck, tractor, RV, land, manufactured home, ATV, pontoon or other asset loan, and, for business assets, the after-tax cost: first-year tax saving from the Section 179 or bonus deduction plus deductible interest at your marginal rate, first-year net cash, and lifetime after-tax cost. Pair it with calculate_section_179 for the deduction amount.

Parameterspricerequiredasset_typeapr_percentrequiredterm_monthsrequireddown_paymentmarginal_tax_ratebusiness_use_percentfirst_year_deduction

Version history

1
  1. v1.0.0LatestNov 3, 2026

Score

100% of the applicable checks met

How complete this listing is, computed from the registry entry, the endpoint and public sources. Not a rating of the server and not a statement that it is safe or working today: reachability is a dated check, and no installs or reviews go into the score.

  • Reached in the last 30 daysRequired25 pts
  • Auth declaredRequired10 pts
  • Tools listedRequired15 pts
  • DescriptionRequired15 pts
  • Logo10 pts
  • Documentation15 pts
  • License10 pts

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