Section 179 & Depreciation 2026: Complete Guide to Equipment Deductions

Published: December 5, 2025 Tax Year: 2026

A Message from Slava

Last year, Jupid invested $850,000 in new servers and development equipment. Thanks to Section 179 and bonus depreciation, we deducted 100% of these purchases immediately—saving over $300,000 in taxes that we reinvested into product development.

Most business owners I talk to either:

1. Don't know about Section 179 and depreciation options
2. Overpay taxes by depreciating equipment over 5-7 years when they could deduct it immediately
3. Miss deadlines and lose out on six-figure tax savings

This guide will show you exactly how to maximize your equipment deductions for 2026 using Section 179 ($2.56M limit), 100% bonus depreciation, and strategic tax planning. Every dollar matters when you're building a business.

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Executive Summary: 2026 Equipment Deduction Options

Three Ways to Deduct Equipment Purchases:

Method 1: De Minimis Safe Harbor (Up to $2,500 per item)

• Best for: Computers, office furniture, small equipment
• Limit: $2,500 per item (unlimited items)
• Advantage: Simplest method, no Form 4562 required

Method 2: Section 179 Expensing (Up to $2.56M)

• Best for: Major equipment purchases under $4.09M total
• Limit: $2,560,000 maximum deduction
• Phase-out: Begins at $4,090,000 in total equipment purchases

Method 3: Bonus Depreciation (100% in 2026)

• Best for: Large purchases exceeding Section 179 limits
• Limit: No dollar limit
• Advantage: Works after Section 179 is exhausted

Method 4: Regular Depreciation (MACRS)

• Best for: Preserving current-year deductions for future use
• Period: 3, 5, 7, 15, or 39 years depending on asset type
• Advantage: Spreads deductions across multiple years

Key Changes for 2026:

• Section 179 limit increased to $2,560,000 (up from $2.5M in 2025)
• Bonus depreciation remains at 100% (restored in 2025 by H.R.1)
• Phase-out threshold: $4,090,000 (up from $4M in 2025)

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What Is Long-Term Property vs. Current Expenses?

Understanding the Difference

Current Expenses (Operating Expenses):

• Items that benefit your business for less than one year
• Always deductible in the year purchased
• Examples: Office supplies, software subscriptions, advertising

Long-Term Assets (Capital Expenses):

• Items with a useful life of more than one year
• Subject to depreciation rules (unless immediately expensed)
• Examples: Equipment, vehicles, machinery, computers, furniture, buildings

Why This Distinction Matters

Long-term assets require special tax treatment. Without Section 179 or bonus depreciation, you'd have to deduct their cost over 5-39 years through regular depreciation. This ties up tax deductions for years.

Example:

You buy a $100,000 piece of machinery:

Without Section 179:
- Year 1: Deduct $20,000 (20%)
- Year 2: Deduct $20,000 (20%)
- Year 3-5: Deduct $60,000 over 3 years
- Tax savings delayed for 5 years

With Section 179:
- Year 1: Deduct $100,000 (100%)
- Immediate tax savings: $35,000 (at 35% tax rate)

Legal Citation: IRC § 263(a) - Capital expenditures must be capitalized and depreciated unless an exception applies (Section 179, bonus depreciation).

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Method 1: De Minimis Safe Harbor (Up to $2,500)

What Is the De Minimis Safe Harbor?

The de minimis safe harbor allows you to immediately deduct the cost of property that costs $2,500 or less per item. This is the simplest deduction method.

Legal Citation: IRS Reg. 1.263(a)-1(f) - De minimis safe harbor for tangible property

Key Benefits

✅ No dollar limit on total purchases - Deduct unlimited items under $2,500 each ✅ No Form 4562 required - Treated as operating expenses on Schedule C ✅ No depreciation schedules - No ongoing tracking required ✅ No recapture risk - If you later use the item personally, no tax penalty

How It Works

Qualifying Property:

• Computers and laptops
• Office furniture (chairs, desks under $2,500)
• Small equipment
• Tools
• Software
• Printers, scanners, monitors

Non-Qualifying Property:

• Land
• Inventory (items for resale)
• Buildings

Calculation Example

Scenario: You purchase the following items for your business:

Result:

• Deduct $4,900 immediately using de minimis safe harbor
• Deduct $3,200 conference table using Section 179 or depreciation

Important Rules

Per-Item vs. Per-Invoice:

• The $2,500 limit applies per item as shown on the invoice, not per total invoice
• You can't artificially split single items into multiple line items

Mixed-Use Property:

• You can deduct the business-use percentage of items under $2,500
• Example: $2,000 laptop used 60% for business = $1,200 deduction

Annual Election Required:

• You must file an annual election statement with your tax return
• Once elected, applies to ALL qualifying expenses (no cherry-picking)

When to Use De Minimis Safe Harbor

✅ Use when:

• Purchasing multiple small items
• You want the simplest record-keeping
• Equipment costs $2,500 or less per item

❌ Don't use when:

• You need to maximize the QBI (pass-through) deduction
• You want to minimize self-employment tax on future asset sales
• Items cost over $2,500 each

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Method 2: Section 179 Expensing ($2.56M Limit)

What Is Section 179?

Section 179 allows businesses to immediately deduct the full purchase price of qualifying equipment and software placed in service during the tax year, rather than depreciating it over time.

Legal Citation: IRC § 179 - Election to expense certain depreciable business assets

2026 Section 179 Limits

How Phase-Out Works:

For every dollar you spend above $4,090,000 in qualifying property, your Section 179 limit decreases by one dollar.

Example:

Total equipment purchases: $5,000,000
Excess over phase-out: $910,000 ($5M - $4.09M)
Available Section 179: $1,650,000 ($2.56M - $910K)

Property That Qualifies for Section 179

Qualifying Property

✅ Tangible Personal Property:

• Machinery and equipment
• Computers and peripherals
• Office furniture and fixtures
• Manufacturing equipment
• Restaurant equipment
• Store fixtures
• Signs

✅ Vehicles:

• Heavy SUVs (over 6,000 lbs GVWR): Up to $31,300 first-year limit
• Cargo vans and trucks: Full Section 179 (no limit)
• Specialized business vehicles: Full Section 179

✅ Software:

• Off-the-shelf software (not custom-developed)
• Accounting software
• Design software
• Business applications

✅ Qualified Real Property Improvements:

• Roofs
• HVAC systems
• Fire protection and alarm systems
• Security systems

Non-Qualifying Property

❌ Cannot use Section 179 for:

• Land and land improvements
• Buildings (structural components)
• Property held for investment
• Property acquired from related parties
• Property used outside the U.S.

The Business Income Limitation

Critical Rule: Your Section 179 deduction cannot exceed your business's taxable income for the year.

Taxable business income includes:

• Net profit from all trades/businesses (Schedule C)
• W-2 wages from your S-Corp or partnership
• Guaranteed payments from partnerships

Example: Income Limitation

Your business net income: $150,000
Equipment purchases: $250,000

Maximum Section 179 deduction: $150,000 (limited by income)
Unused Section 179: $100,000 → Carries forward indefinitely

Good News: Unused Section 179 deductions carry forward to future years when you have sufficient business income.

The 50% Business-Use Test

Property must be used more than 50% for business to qualify for Section 179.

Example:

Important: If business use drops to 50% or below in later years, you must recapture (pay back) the excess Section 179 deduction.

Section 179 for Vehicles: Special Rules

Heavy SUVs and Trucks (Over 6,000 lbs GVWR)

First-Year Limit: $31,300 (2026)

• Remainder can be depreciated using bonus depreciation or MACRS
• GVWR = Gross Vehicle Weight Rating (manufacturer's rating)

Examples of 6,000+ lbs vehicles:

• Ford F-150
• Chevrolet Tahoe/Suburban
• GMC Yukon/Sierra
• Ram 1500
• Cadillac Escalade
• Mercedes GLS
• BMW X7

Calculation Example:

Purchase price: $80,000 (Chevrolet Suburban)
GVWR: 7,300 lbs
Business use: 100%

Section 179: $31,300 (max for SUVs)
Remaining: $48,700
Bonus depreciation (100%): $48,700
Total first-year deduction: $80,000

Cargo Vans and Work Trucks (No Passenger Seating)

No limit - Full Section 179 deduction available

Qualifying vehicles:

• Cargo vans (Ford Transit, Mercedes Sprinter)
• Work trucks with 6+ foot bed
• Box trucks
• Delivery vehicles

Example:

Purchase price: $55,000 (Ford Transit cargo van)
Section 179 deduction: $55,000 (full amount)

Passenger Vehicles (Under 6,000 lbs)

First-Year Limit: $20,200 (2026, including bonus depreciation)

• Subject to "luxury auto" depreciation limits
• Applies to sedans, small SUVs, crossovers

How to Elect Section 179

Required Form: IRS Form 4562 - Depreciation and Amortization

What to include:

1. Description of property
2. Cost of property
3. Business-use percentage
4. Date placed in service
5. Section 179 expense deduction claimed

Filing deadline: Must be filed with your timely-filed tax return (including extensions)

Use-It-or-Lose-It Rule: If you don't elect Section 179 on your original return, you generally cannot claim it later (though limited exceptions exist).

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Method 3: Bonus Depreciation (100% in 2026)

What Is Bonus Depreciation?

Bonus depreciation allows you to deduct a large percentage of an asset's cost in the first year you place it in service. For 2026, bonus depreciation is 100% of the asset's cost.

Legal Citation: IRC § 168(k) - Special depreciation allowance for certain property

2026 Bonus Depreciation Rate

Major Change: H.R.1 (the "One Big Beautiful Bill Act") restored 100% bonus depreciation in 2025-2026 after it had been phasing down.

Property That Qualifies for Bonus Depreciation

✅ Qualifying Property:

• New AND used equipment (since 2018)
• Machinery and equipment
• Computers and technology
• Vehicles
• Furniture
• Off-the-shelf software
• Property with a recovery period of 20 years or less

✅ Key advantage over Section 179:

• No business income limitation
• No spending cap (unlimited purchases)
• Can create/increase a Net Operating Loss (NOL)

Bonus Depreciation vs. Section 179: When to Use Each

Strategic Use: Combining Section 179 and Bonus Depreciation

Optimal Strategy:

1. Use Section 179 first (up to $2,560,000 or taxable income, whichever is lower)
2. Use bonus depreciation for remaining amounts
3. Use regular depreciation if you want to spread deductions over multiple years

Example: Large Equipment Purchase

Total equipment purchases: $5,000,000
Taxable business income: $1,200,000

Strategy:
Step 1: Section 179: $1,200,000 (limited by income)
Step 2: Bonus depreciation (100%): $3,800,000
Total first-year deduction: $5,000,000

Tax savings (at 35% rate): $1,750,000

Opting Out of Bonus Depreciation

You can elect out of bonus depreciation for any asset class.

Why opt out?

• You want to spread deductions over multiple years
• You expect to be in a higher tax bracket in future years
• You want to maximize QBI deduction in future years
• You're concerned about AMT (Alternative Minimum Tax)

How to opt out: Make an election statement on your tax return. The election applies to all property in the same asset class (e.g., all 5-year property).

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Method 4: Regular Depreciation (MACRS)

What Is MACRS?

MACRS (Modified Accelerated Cost Recovery System) is the standard method for depreciating property over its "useful life."

Legal Citation: IRC § 168 - Accelerated cost recovery system

When to Use Regular Depreciation

✅ Use regular depreciation when:

• You've exceeded Section 179 and bonus depreciation limits
• You want to smooth income over multiple years
• You expect higher income (and tax rates) in future years
• You're optimizing for the QBI pass-through deduction

MACRS Depreciation Periods

How MACRS Depreciation Works

Two Methods:

1. 200% Declining Balance (DB) - Accelerated (default for 3, 5, 7, 10-year property)
2. Straight-Line (SL) - Even deductions each year

Example: 5-Year Property (Computer Equipment)

Purchase price: $10,000
Method: 200% Declining Balance
Recovery period: 5 years

Year 1: $2,000 (20.00%)
Year 2: $3,200 (32.00%)
Year 3: $1,920 (19.20%)
Year 4: $1,152 (11.52%)
Year 5: $1,152 (11.52%)
Year 6: $576 (5.76%) ← Half-year convention

Note: MACRS uses a "half-year convention" - assumes property is placed in service mid-year, regardless of actual date.

First-Year Depreciation: Half-Year vs. Mid-Quarter Convention

Half-Year Convention (Default):

• Assumes all property placed in service at mid-year
• Applies when 40% or less of property is placed in service in Q4

Mid-Quarter Convention:

• Applies when MORE than 40% of property is placed in service in Q4
• Reduces first-year depreciation for Q4 purchases
• Strategy: Accelerate purchases to Q1-Q3 to avoid this rule

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Repairs vs. Improvements: What Can You Deduct Immediately?

The Critical Distinction

Repairs:

• Deductible immediately as operating expenses
• Keep property in ordinary working condition
• Don't substantially improve value or useful life

Improvements (Betterments):

• Must be capitalized and depreciated
• Substantially improve property
• Extend useful life significantly
• Adapt property to new use

Real-World Examples

Legal Citation: IRS Reg. 1.263(a)-3 - Amounts paid to improve tangible property

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Real Property: Buildings and Land Improvements

Buildings and Structural Components

Cannot use Section 179 or bonus depreciation for:

• Building structures
• Permanent fixtures
• Structural components (walls, floors, roof, plumbing, electrical)

Depreciation period:

• Commercial buildings: 39 years (straight-line)
• Residential rental property: 27.5 years (straight-line)

Qualified Improvement Property (QIP)

Special rules for certain building improvements:

✅ Qualifies for Section 179 and bonus depreciation:

• Roofs
• HVAC systems
• Fire protection and alarm systems
• Security systems
• Interior improvements to nonresidential buildings

Requirements:

• Improvements made AFTER the building was first placed in service
• Made to interior of the building
• Not for structural framework, elevators, or expansions

Example:

You install a new HVAC system in your office: $150,000

Option 1: Section 179: $150,000 (immediate deduction)
Option 2: Bonus depreciation: $150,000 (immediate deduction)
Option 3: Regular depreciation: $150,000 over 39 years

Tax savings Year 1 (Section 179 vs. depreciation):
$150,000 - $3,846 = $146,154 in accelerated deductions

Land and Land Improvements

Land:

• Never depreciable
• Can only deduct when sold (capital loss)

Land improvements:

• Fences
• Parking lots
• Sidewalks
• Landscaping
• Outdoor lighting
• Depreciation period: 15 years

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Strategic Tax Planning: Decision Framework

The Equipment Deduction Decision Tree

START: Equipment purchase

↓
Is it under $2,500 per item?
├─ YES → Use de minimis safe harbor
└─ NO → Continue

↓
Do you have taxable business income?
├─ NO → Use bonus depreciation (can create NOL)
└─ YES → Continue

↓
Are total purchases under $4,090,000?
├─ YES → Use Section 179 (up to taxable income limit)
└─ NO → Partially use Section 179 (reduced amount)

↓
Any remaining amount?
├─ YES → Use bonus depreciation (100%)
└─ NO → Done!

↓
Want to defer deductions to future years?
├─ YES → Use regular MACRS depreciation
└─ NO → Deduct everything now!

Scenario-Based Recommendations

Scenario 1: Small Business, Low Equipment Spending

Profile:

• Annual equipment purchases: $50,000
• Taxable income: $150,000
• Mix of items under and over $2,500

Recommendation:

1. De minimis safe harbor for all items under $2,500
2. Section 179 for remaining items
3. 100% immediate deduction

Tax savings: $17,500 (at 35% rate)

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Scenario 2: Growing Business, Moderate Spending

Profile:

• Annual equipment purchases: $800,000
• Taxable income: $500,000
• Mix of equipment and vehicles

Recommendation:

1. Section 179: $500,000 (limited by taxable income)
2. Bonus depreciation: $300,000 (100% of remainder)
3. Unused Section 179 ($300K) carries forward to next year

Tax savings Year 1: $280,000 (at 35% rate)

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Scenario 3: Large Business, Major Expansion

Profile:

• Annual equipment purchases: $6,000,000
• Taxable income: $2,000,000
• Heavy manufacturing equipment

Recommendation:

1. Section 179: $1,650,000 (reduced due to phase-out: $2,560,000 - ($6M - $4.09M))
2. Bonus depreciation: $4,350,000 (100% of remainder)
3. Total first-year deduction: $6,000,000

Tax savings: $2,100,000 (at 35% rate)

Calculation of phase-out:

Purchases: $6,000,000
Exceeds phase-out threshold by: $1,910,000 ($6M - $4.09M)
Section 179 limit reduced to: $650,000 ($2,560,000 - $1,910,000)

But limited by taxable income: $2,000,000
So can claim Section 179: $650,000
Remainder for bonus depreciation: $5,350,000

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Scenario 4: High-Income Professional

Profile:

• Annual equipment purchases: $200,000
• Taxable income: $450,000
• Wants to maximize QBI pass-through deduction

Recommendation:

1. Avoid de minimis safe harbor (doesn't count for QBI)
2. Use Section 179: $200,000
3. Property counts toward QBI "unadjusted basis" for W-2/property test

Why this matters:

• At high income levels, QBI deduction is limited to 2.5% of "qualified property"
• Section 179/bonus depreciation property COUNTS for this test
• De minimis safe harbor property does NOT count

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Record-Keeping and Documentation

What Records to Maintain

For all depreciation methods:

1. Purchase documentation:

   • Invoices and receipts
   • Purchase contracts
   • Proof of payment

2. Placed-in-service date:

   • Delivery receipts
   • Installation records
   • First-use documentation

3. Business-use percentage:

   • Mileage logs (vehicles)
   • Usage logs (computers, equipment)
   • Business purpose documentation

4. Form 4562:

   • Filed with tax return
   • Lists all depreciation deductions
   • Required for Section 179 and bonus depreciation

5. Depreciation schedules:

   • Track basis adjustments
   • Monitor business-use percentage changes
   • Calculate gain/loss on future sales

Retention Period

Legal Citation: IRC § 6001 - Record-keeping requirements

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Common Mistakes and How to Avoid Them

Mistake #1: Not Electing Section 179 on Time

❌ Problem: You forget to elect Section 179 on your original tax return

Consequences:

• Must depreciate over 5-7 years instead
• Miss out on $89,600 in immediate deductions (for $256,000 purchase)

✅ Solution:

• Always complete Form 4562 with your return
• Set a reminder before tax deadline
• Use tax software or accountant

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Mistake #2: Exceeding Business Income Limitation

❌ Problem: You claim $300,000 Section 179 but only have $200,000 in business income

Consequences:

• IRS disallows $100,000 deduction
• Must carry forward unused amount
• Could trigger audit if not properly documented

✅ Solution:

• Calculate taxable business income before filing
• Elect appropriate Section 179 amount
• Use bonus depreciation for excess

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Mistake #3: Not Tracking Business-Use Percentage

❌ Problem: You deduct 100% of a vehicle but use it 60% for business, 40% personally

Consequences:

• IRS disallows 40% of deduction
• Could lose Section 179 entirely if business use falls below 50%
• Penalties and interest on underpayment

✅ Solution:

• Maintain contemporaneous mileage logs
• Track business vs. personal use
• Deduct only business percentage

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Mistake #4: Missing the Mid-Quarter Convention Trap

❌ Problem: You purchase 50% of your equipment in December

Consequences:

• First-year depreciation dramatically reduced
• Mid-quarter convention applies
• December purchases get only 1.5 months of depreciation

✅ Solution:

• Monitor your quarterly equipment purchases
• If approaching 40% in Q4, either:
  • Accelerate purchases to Q3, or
  • Use Section 179/bonus depreciation instead

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Mistake #5: Treating Improvements as Repairs

❌ Problem: You replace your entire roof ($50,000) and deduct it as a repair

Consequences:

• IRS reclassifies as improvement
• Must capitalize and depreciate over 39 years
• Current-year deduction denied
• Penalties and interest

✅ Solution:

• Understand repair vs. improvement rules
• When in doubt, capitalize major expenditures
• Use Section 179 for qualifying improvements

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Tax Reporting: Forms and Filing

Required Forms

Form 4562 - Depreciation and Amortization

• Required when claiming Section 179 or bonus depreciation
• Required in first year of any depreciable asset
• Lists all business assets and depreciation

Schedule C (or Form 1120, 1120-S, 1065)

• Report Section 179 deduction on Line 13
• Report depreciation on Line 13
• Attach Form 4562

Form 4562 Sections

Part I: Section 179 election

• List property description
• Cost and business-use percentage
• Section 179 deduction claimed

Part II: Bonus depreciation and MACRS

Part III: Summary of depreciation

Part IV: Summary

Part V: Listed property (vehicles, computers)

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Simplify Equipment Deductions With AI

Choosing between de minimis safe harbor, Section 179, bonus depreciation, and regular depreciation shouldn't require a tax degree. At Jupid, our AI-powered platform automates the entire decision-making process.

What makes Jupid different for equipment deductions:

✅ Smart purchase categorization - Every equipment purchase is automatically categorized and tracked

✅ Optimal deduction method - We calculate all four methods and recommend the best one for your situation

✅ Real-time tax savings - See exactly how much you're saving with each purchase throughout the year

✅ Section 179 income tracking - We monitor your taxable income and alert you if you're approaching the Section 179 limitation

✅ Mid-quarter convention alerts - Get notified if you're at risk of triggering mid-quarter convention

✅ Automatic Form 4562 preparation - All depreciation forms are generated automatically

✅ Recapture monitoring - We track business-use percentages and alert you to potential recapture issues

✅ Chat with your AI accountant - Ask questions like "Should I use Section 179 or bonus depreciation for my $800K equipment purchase?" and get instant, personalized answers

Example conversation:

• You: "I just bought $150,000 in manufacturing equipment. Should I use Section 179 or bonus depreciation?"
• Jupid: "Great question! You have $280,000 in taxable business income this year, so you can use Section 179 for the full $150,000. This will save you $52,500 in taxes (at your 35% rate). Section 179 is better than bonus depreciation for you because it reduces your self-employment tax too. Want me to apply this deduction now?"

Annual value: Business owners using Jupid save an average of $18,300 more on equipment deductions compared to manual tracking, simply by:

• Choosing the optimal deduction method each time
• Not missing the Section 179 election deadline
• Avoiding mid-quarter convention traps
• Maximizing both equipment deductions AND QBI deductions

Learn more about how Jupid can maximize your equipment deductions →

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Action Checklist: Maximizing Your 2026 Equipment Deductions

Before You Buy Equipment

• Calculate your projected taxable business income for 2026
• Determine which deduction method you'll use
• Monitor your total equipment purchases (stay under $4,090,000 for full Section 179)
• Track quarterly purchases to avoid mid-quarter convention
• Plan year-end purchases strategically

When You Buy Equipment

• Save all purchase invoices and receipts
• Document the date placed in service
• Note business-use percentage
• Take photos of equipment installation
• Record equipment details (make, model, serial number)

At Tax Time

• Complete Form 4562 for all depreciation
• List each asset separately with description
• Calculate Section 179 deduction (limited by taxable income)
• Calculate bonus depreciation (100%)
• Maintain depreciation schedules for future years
• Store all documentation for 7+ years

Throughout the Year

• Track business-use percentage (especially vehicles)
• Monitor for potential recapture situations
• Keep running total of equipment purchases
• Review optimal deduction strategy quarterly

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Resources and Citations

IRS Publications (Official Sources)

• IRS Publication 946 - How To Depreciate Property
• IRS Form 4562 - Depreciation and Amortization
• IRS Revenue Procedure 2024-40 - 2026 Inflation Adjustments

Tax Code and Regulations

• IRC § 179 - Election to expense certain depreciable business assets
• IRC § 168(k) - Special depreciation allowance (bonus depreciation)
• IRC § 168 - Accelerated cost recovery system (MACRS)
• IRC § 263(a) - Capital expenditures
• IRS Reg. 1.263(a)-1(f) - De minimis safe harbor
• IRS Reg. 1.263(a)-3 - Amounts paid to improve tangible property

Recent Legislative Changes

• H.R.1 (2025) - One Big Beautiful Bill Act - Restored 100% bonus depreciation and increased Section 179 limits

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Final Thoughts

Equipment deductions represent one of the most powerful tax-saving opportunities for business owners. With the 2026 Section 179 limit at $2,560,000 and 100% bonus depreciation available, you can immediately deduct virtually unlimited equipment purchases—turning every dollar spent on business assets into immediate tax savings.

The key is strategic planning:

• Know your taxable income limitation
• Choose the right deduction method for each purchase
• Track business-use percentages meticulously
• Don't miss the Section 179 election deadline
• Coordinate with QBI deduction optimization

Remember: The difference between depreciating equipment over 7 years versus deducting it immediately in Year 1 can mean hundreds of thousands of dollars in time-value of tax savings. Every piece of equipment you buy is an opportunity to reduce your tax bill—but only if you know how to properly claim the deduction.

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Disclaimer

This article provides general information about tax deductions and should not be considered tax advice. Tax laws change frequently, and individual circumstances vary significantly. Section 179 and bonus depreciation rules are subject to change by Congress. For advice specific to your situation, consult with a qualified tax professional.

Tax Year: 2026 Last Updated: December 5, 2025