### Question
What does qualified section 179 disaster assistance property mean?


### Answer
**Qualified section 179 disaster assistance property** has the following meaning in *26 U.S.C. § 179*:

> section 179 property (as defined in subsection (d)) which is qualified disaster assistance property (as defined in section 168(n)(2))

#### Citation:
  - *26 U.S.C. § 179*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

