### Question
Can you define what qualified section 179 Gulf Opportunity Zone property means?


### Answer
**Qualified section 179 Gulf Opportunity Zone property** is defined as the following in *26 U.S.C. § 1400N*:

> section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defined in subsection (d)(2))

#### Citation:
  - *26 U.S.C. § 1400N*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

