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Title 26 — Internal Revenue CodeRelease 119-73not60

§179E Election to Expense Advanced Mine Safety Equipment

Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part VI— ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS › § 179E

Last updated Apr 5, 2026|Official source

Summary

You can choose to deduct half (50 percent) of the cost of certain advanced mine safety equipment in the year you start using it, instead of spreading the cost over time. To use this rule you must make the choice on your tax return for the year the equipment is put in service, say which items it covers, follow any rules the Secretary sets, and you cannot undo the choice without the Secretary’s permission. Only equipment for use in underground U.S. mines counts. It must be new to you and put in service after the law was passed. Covered items include emergency communications, electronic ID/location trackers, self-rescue oxygen devices that last at least 90 minutes, pre-positioned oxygen supplies that, with self-rescue devices, can help each miner survive at least 48 hours, and full atmospheric monitors for carbon monoxide, methane, oxygen, and smoke. You cannot claim this deduction for any part of the cost already expensed under section 179, and you must file a mine-operation report with the Secretary to get the deduction. This rule does not apply to equipment placed in service after December 31, 2017.

Full Legal Text

Title 26, §179E

Internal Revenue Code — Source: USLM XML via OLRC

(a)A taxpayer may elect to treat 50 percent of the cost of any qualified advanced mine safety equipment property as an expense which is not chargeable to capital account. Any cost so treated shall be allowed as a deduction for the taxable year in which the qualified advanced mine safety equipment property is placed in service.
(b)(1)An election under this section for any taxable year shall be made on the taxpayer’s return of the tax imposed by this chapter for the taxable year. Such election shall specify the advanced mine safety equipment property to which the election applies and shall be made in such manner as the Secretary may by regulations prescribe.
(2)Any election made under this section may not be revoked except with the consent of the Secretary.
(c)For purposes of this section, the term “qualified advanced mine safety equipment property” means any advanced mine safety equipment property for use in any underground mine located in the United States—
(1)the original use of which commences with the taxpayer, and
(2)which is placed in service by the taxpayer after the date of the enactment of this section.
(d)For purposes of this section, the term “advanced mine safety equipment property” means any of the following:
(1)Emergency communication technology or device which is used to allow a miner to maintain constant communication with an individual who is not in the mine.
(2)Electronic identification and location device which allows an individual who is not in the mine to track at all times the movements and location of miners working in or at the mine.
(3)Emergency oxygen-generating, self-rescue device which provides oxygen for at least 90 minutes.
(4)Pre-positioned supplies of oxygen which (in combination with self-rescue devices) can be used to provide each miner on a shift, in the event of an accident or other event which traps the miner in the mine or otherwise necessitates the use of such a self-rescue device, the ability to survive for at least 48 hours.
(5)Comprehensive atmospheric monitoring system which monitors the levels of carbon monoxide, methane, and oxygen that are present in all areas of the mine and which can detect smoke in the case of a fire in a mine.
(e)No expenditures shall be taken into account under subsection (a) with respect to the portion of the cost of any property specified in an election under section 179.
(f)No deduction shall be allowed under subsection (a) to any taxpayer for any taxable year unless such taxpayer files with the Secretary a report containing such information with respect to the operation of the mines of the taxpayer as the Secretary shall require.
(g)This section shall not apply to property placed in service after December 31, 2017.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The date of the enactment of this section, referred to in subsec. (c)(2), is the date of enactment of Pub. L. 109–432, which was approved Dec. 20, 2006.

Amendments

2018—Subsec. (g). Pub. L. 115–123 substituted “
December 31, 2017” for “
December 31, 2016”. 2015—Subsec. (g). Pub. L. 114–113 substituted “
December 31, 2016” for “
December 31, 2014”. 2014—Subsec. (g). Pub. L. 113–295 substituted “
December 31, 2014” for “
December 31, 2013”. 2013—Subsec. (g). Pub. L. 112–240 substituted “
December 31, 2013” for “
December 31, 2011”. 2010—Subsec. (g). Pub. L. 111–312 substituted “
December 31, 2011” for “
December 31, 2009”. 2008—Subsec. (g). Pub. L. 110–343 substituted “
December 31, 2009” for “
December 31, 2008”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2018 Amendment Pub. L. 115–123, div. D, title I, § 40307(b), Feb. 9, 2018, 132 Stat. 146, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2016.”

Effective Date

of 2015 Amendment Pub. L. 114–113, div. Q, title I, § 168(b), Dec. 18, 2015, 129 Stat. 3067, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2014.”

Effective Date

of 2014 Amendment Pub. L. 113–295, div. A, title I, § 128(b), Dec. 19, 2014, 128 Stat. 4018, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2013.”

Effective Date

of 2013 Amendment Pub. L. 112–240, title III, § 316(b), Jan. 2, 2013, 126 Stat. 2331, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2011.”

Effective Date

of 2010 Amendment Pub. L. 111–312, title VII, § 743(b), Dec. 17, 2010, 124 Stat. 3319, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2009.”

Effective Date

Pub. L. 109–432, div. A, title IV, § 404(c), Dec. 20, 2006, 120 Stat. 2957, provided that: “The

Amendments

made by this section [enacting this section and amending section 263, 312, and 1245 of this title] shall apply to costs paid or incurred after the date of the enactment of this Act [Dec. 20, 2006].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 179E

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60