Pursuant to Section 179 businesses may be able to deduct from their gross income the full purchase price of qualifying equipment bought or financed during the tax year, reducing overall tax liability.

Section 179 is a useful tool for expensing equipment purchases. Permite la deducción total de ciertas compras de equipo hasta el límite de deducción de $2,500,000, conforme al incremento establecido por la OBBBA, con una reducción gradual al superar los $4,000,000 en 2025.

Equipment including tangible personal property used in business, computers, off-the-shelf and custom-built software, office furniture, office equipment, business-use vehicles, property attached to a building that is not a component of the building (large manufacturing equipment), and even certain improvements to non-residential buildings including fire-suppression systems, alarms and security systems, HVAC and roofing may qualify.

It’s important to consult with a tax professional or financial advisor to fully understand how Section 179 Qualified Financing can work best for your specific business situation. The scheduled deduction is good only for qualifying equipment purchased or financed and put into use by 31 de diciembre de 2025.