The §179 expense deduction amount was permanently increased to $1,000,000 in 2018 and subject to inflation for the taxable years after 2018. The 2019 amount is $1,020,000 with a phase-out threshold of $2,550,000.
David is a sole-proprietor. He purchased $2,250,000 of equipment and office furniture during 2019. His business income was $1,800,000. He may take the §179 expense deduction up to $1,020,000 if he qualifies.