§ 179 & 100% bonus depreciation are separate 'choices'; each have various long-term ramifications. 

I'm just a wee bit curious on how the C corp and the owners of the C corp are both going to claim it.  But it is Sunday and I don't do my best thinking until at least Thursday.

I'm also a wee bit curious about the phrasing of "owners of the C corp" too....  it's not like income/expense/deductions flow thru to those "owners".

Thanks for your reply.

Can the owner of c corp. take advantage of 100% bonus depreciation on qualified equipment used for business under Sec. 179 to lower his personal tax?

No

@Gemator 

You seem a bit unclear on how a C corp works.  NONE of the activity of a C-Corp impacts the shareholder.   Well, except for the W-2 issued and any dividends paid....