Important Changes for 1999 Depreciation limits on business cars and clean-fuelvehicles.The total section 179 deduction and depreciation you can take on acar (that is not a clean-fuel vehicle) you use in your business andfirst place in service in 1999 is $3,060. The maximum depreciationdeduction for a clean-fuel vehicle that you first place in service in1999 is $9,280. For the maximum depreciation you can deduct in lateryears, see Special Rules for Passenger Automobiles, inchapter 4. Increase to the section 179 deduction.The total cost that you can elect to deduct for section 179property you place in service during 1999 increases to $19,000. Thisamount will continue to increase through 2003. See MaximumDollar Limit in chapter 2. Increased section 179 deduction for enterprise zonebusinesses.You may be able to claim an increased section 179 deduction if yourbusiness qualifies as an enterprise zone business. The increase can beas much as $20,000, but it cannot be more than the cost of qualifiedzone property which is section 179 property placed in service duringthe year. For information on empowerment zones and enterprise communities,get Publication 954,Tax Incentives for Empowerment Zones andOther Distressed Communities. 150% DB election under GDS.Effective for property placed in service after 1998, if you chooseto use the 150% declining balance rate under the General DepreciationSystem (GDS), you use the same recovery periods you would have used ifyou had chosen the 200% declining balance rate. For more informationon recovery periods, see Property Classes and Recovery Periodsin chapter 3. Photographs of missing children.The Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST (1-800-843-5678) if you recognize a child.