Writing Off Improvements- Safe Harbor

[Joe Edwards-Hoff]

I just read this article here and I wanted to confirm the info-

https://www.nolo.com/legal-encyclopedia/small-taxp...

So, it sounds like I am able to write off some of my improvement expenses, as long as it is less that 2% of the basis of my property?  I qualify as being a small time investor. So, as long as my improvements and repairs are under 2% of my basis, I can file that paperwork and write all of the costs off that year? I just wanted to confirm that. 

Thanks