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An election (or any specification made within the election) to take a section 179 deduction for 2024 can only be revoked with the Commissioner’s approval.<br>You can then deduct your automotive expenses (using the principles in this publication). The amount you'll be able to deduct is the value of the round-trip airplane fare and 16 days of non-entertainment-related meals (subject to the 50% Limit), lodging, and different associated bills. The most quantity you'll find a way to elect to deduct for section 179 property (including vehicles, trucks, and vans) you placed in service in tax years starting in 2024 is $1,220,000. This restrict is decreased by the quantity by which the value of part 179 property positioned in service in the course of the tax year exceeds $3,050,000.