Section 179 Deduction Calculator MCP

Section 179 deduction, 100% bonus depreciation, heavy SUV limits and equipment loan cost

GitHub

Hosted MCP Server

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

Installs into Claude Code, Codex, Cursor and more

Documentation

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:

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

Cursor

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

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

VS Code

Add this to .vscode/mcp.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 install
npm run build
npm 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

More data servers from the same author

Each one is free, needs no API key and has a hosted URL you can paste into Claude or ChatGPT.

servertoolshosted URL
cups-to-grams-mcpconvert_ingredient, search_ingredients, scale_recipe, convert_oven_temperaturehttps://cups-to-grams-mcp.lipmichal.workers.dev/mcp
dscr-loan-calculator-mcpcalculate_dscr, max_loan_for_target_dscr, rent_needed_for_target_dscr, compare_scenarios, amortization_summaryhttps://dscr-loan-calculator-mcp.lipmichal.workers.dev/mcp
gold-price-per-gram-mcpget_gold_price_per_gram, get_metal_prices, calculate_jewelry_value, convert_gold_unitshttps://gold-price-per-gram-mcp.lipmichal.workers.dev/mcp
lake-level-mcpsearch_lakes, get_lake_level, get_lake_history, compare_lakeshttps://lake-level-mcp.lipmichal.workers.dev/mcp
minimum-wage-mcpget_minimum_wage, list_upcoming_increases, compare_states, annual_income_at_minimum_wagehttps://minimum-wage-mcp.lipmichal.workers.dev/mcp
no-tax-on-overtime-mcpcalculate_overtime_deduction, calculate_tips_deduction, calculate_senior_deduction, estimate_tax_savings, explain_eligibilityhttps://no-tax-on-overtime-mcp.lipmichal.workers.dev/mcp
paycheck-calculator-mcpcalculate_take_home_pay, compare_states_take_home, salary_to_hourly, hourly_to_salary, get_federal_tax_bracketshttps://paycheck-calculator-mcp.lipmichal.workers.dev/mcp
uk-income-tax-salary-mcpcalculate_uk_take_home, get_uk_tax_bands, compare_salaries, marginal_rate_at_incomehttps://uk-income-tax-salary-mcp.lipmichal.workers.dev/mcp
us-federal-holidays-business-days-mcplist_federal_holidays, is_business_day, add_business_days, count_business_days, invoice_due_datehttps://us-federal-holidays-business-days-mcp.lipmichal.workers.dev/mcp
ab-test-sample-size-calculator-mcpcalculate_sample_size, estimate_test_duration, test_ab_significance, fisher_exact_test, check_peeking_riskhttps://ab-test-sample-size-calculator-mcp.lipmichal.workers.dev/mcp
aca-premium-tax-credit-calculator-mcpget_federal_poverty_level, calculate_premium_tax_credit, check_subsidy_cliff, get_aptc_repayment_caphttps://aca-premium-tax-credit-calculator-mcp.lipmichal.workers.dev/mcp
ap-score-distributions-mcpget_ap_score_distribution, estimate_ap_percentile, compare_ap_exams, list_ap_exams, estimate_ap_score_from_compositehttps://ap-score-distributions-mcp.lipmichal.workers.dev/mcp
car-loan-interest-deduction-calculator-mcpcalculate_car_loan_interest_deduction, calculate_salt_deduction, get_tax_brackets_and_standard_deduction, calculate_child_tax_credithttps://car-loan-interest-deduction-calculator-mcp.lipmichal.workers.dev/mcp
estate-gift-tax-exemption-calculator-mcpget_exemption_amounts, calculate_estate_tax, check_gift, compare_yearshttps://estate-gift-tax-exemption-calculator-mcp.lipmichal.workers.dev/mcp
recipe-nutrition-calculator-mcplookup_ingredient_nutrition, calculate_recipe_nutrition, round_nutrition_label, scale_recipe_nutritionhttps://recipe-nutrition-calculator-mcp.lipmichal.workers.dev/mcp
retirement-contribution-limits-2027-mcpget_contribution_limits, calculate_max_contribution, get_social_security_cola, compare_yearshttps://retirement-contribution-limits-2027-mcp.lipmichal.workers.dev/mcp
student-loan-repayment-assistance-plan-calculator-mcpcalculate_rap_payment, compare_rap_vs_standard, get_federal_loan_limits, get_plan_transition_dateshttps://student-loan-repayment-assistance-plan-calculator-mcp.lipmichal.workers.dev/mcp
subdomain-finder-mcpfind_subdomains, resolve_subdomains, get_certificate_history, summarize_attack_surfacehttps://subdomain-finder-mcp.lipmichal.workers.dev/mcp
uk-statutory-sick-pay-maternity-pay-calculator-mcpcalculate_statutory_sick_pay, calculate_statutory_maternity_pay, get_minimum_wage_rates, check_eligibilityhttps://uk-statutory-sick-pay-maternity-pay-calculator-mcp.lipmichal.workers.dev/mcp

The paid back-office collection (invoices, VAT, PDFs, spreadsheets) is at https://mcp.zovo.one