I’m guessing it’s just the section 179 deduction, filtered through the internet. I’ve seen a lot of misinformation about section 179 deductions online. People mix up deductions with credits, get the numbers wrong, and they aren’t aware of depreciation recapture. These are errors I’ve seen in TikTok videos with “advice” for saving money on taxes—advice which usually either won’t work or will actually land you in jail.