Section 179 IRS Tax Deduction
The Section 179 Tax Deduction enhances your bottom line.
Section 179 of the IRS Tax Code provides some real relief to small businesses purchasing carpet cutting machines — are you taking advantage of it?
Click here to see How much you can save with a tax deduction See the numbers for your machine →
A part of the IRS tax code, Section 179 allows businesses
to deduct the full purchase price
of qualifying equipment bought or financed during the
tax year. This significant tax incentive is designed to
encourage businesses to invest in themselves by
purchasing the equipment they need to grow.
Section 179 can be
extremely profitable
for your business, allowing you to invest in equipment,
vehicles, and software while retaining more of your
tax dollars.
2026 Section 179 at a glance
Updated for the One Big Beautiful Bill Act — limits are now permanent and inflation-adjusted.
The 2025 One Big Beautiful Bill Act doubled the old $1,250,000 cap and made the higher limit permanent. U.S. companies can deduct the full purchase price of ALL qualified equipment purchases up to $2,560,000, as long as total purchases stay under the $4,090,000 phase-out threshold (fully phased out at $6,650,000).
The deduction covers both new and used equipment, and 100% bonus depreciation applies to anything above the Section 179 limit for equipment acquired and placed in service after January 19, 2025.
Not sure how Section 179 applies to your purchase?
Our team can walk you through financing options, what qualifies, and timing your purchase so the deduction lands in the right tax year. We reply within one business day.
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