What is the difference between Section 179 Expense vs. Special Depreciation Allowance?

According to the article from BankRate.com, the key difference is that Section 179 Expense (Expensing the entire asset in the year it is purchased) cannot increase the loss of a business. Special Depreciation Allowance (Expensing 50% of the assets value in the first year) can increase the loss to a business.

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