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To qualify for Section 179, you need to meet a few criteria:

1. **Type of Property**: The property must be "Section 179 property," which is generally tangible personal property used in your business. This can include things like machinery, equipment, computers, and certain software. It can also include some "qualified real property," like certain improvements to nonresidential real property.

2. **Use of Property**: The property must be used more than 50% for business. If you use it for both personal and business purposes, only the business portion can be deducted.

3. **Acquisition of Property**: You must have bought the property. It can't be a gift or inheritance, and it can't be purchased from certain related parties.

4. **Placed in Service**: The property must be placed in service (i.e., ready and available for use) in the tax year you're claiming the deduction.

5. **Business Income Limit**: The deduction can't exceed your net business taxable income for the year. If your Section 179 deduction is larger than your net income, you can carry over the excess to future years.

6. **Dollar Limitation**: For tax year 2023, you can deduct up to $1,000,000 of qualifying property. But if you place more than $2,500,000 of Section 179 property in service during the year, the $1,000,000 limit starts to be reduced.

Remember, you have to elect to take the Section 179 deduction by filling out Part I of IRS Form 4562 and attaching it to your tax return.