The U.S. tax law has equipped entrepreneurs with a powerful tool: the Section 179 Deduction. This facet of the tax code is not just a regulation—it’s an incentive designed to stimulate business investment in themselves.

The Essentials of Section 179

The Section 179 Deduction enables businesses to deduct the entire purchase price of qualifying equipment or software from their gross income. This means if your business buys or finances new or used equipment, you can lower your tax liability, creating a ripple effect of benefits, including immediate cash flow improvement and the potential to reinvest in your operations.

Yes, Pre-Owned Equipment Qualifies Too!

A common question is whether used equipment is eligible for Section 179. The resounding answer is yes. This aspect of the deduction bolsters the market for pre-owned business equipment, making it easier for small and mid-sized businesses to expand their operations without the financial strain of purchasing brand-new assets.

Deduction Limits

For tax year 2024, remember the thresholds: a maximum deduction of $1,220,000 and a total equipment purchase limit of $3,050,000. Once equipment purchases exceed the latter, the deduction reduces dollar-for-dollar—so timing and strategic planning are essential.

The Calculation Made Simple

How does it all add up? Subtract the total purchase price of the qualifying equipment from your gross income—staying within the limits mentioned above. Click here to view the Section 179 Calculator.

Section 179 vs. Bonus Depreciation: A Comparative Look

While Section 179 caps the amount you can deduct, Bonus Depreciation is an overflow mechanism, allowing for 60% depreciation of the remaining cost for the tax year 2024, without a preset spending cap. It’s a one-two punch of tax savings for businesses making significant investments in their future.

Get Started

The Section 179 Deduction stands out as a potent ally for businesses, effectively lowering the financial hurdle of investing in equipment and technology. It’s an opportunity to upgrade, innovate, and grow. With savvy planning and strategic investment, leveraging Section 179 can lead your business toward a more prosperous and efficient future. As always, contact a tax expert for your business needs.

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