2025 Section 179 & Bonus Depreciation

Write Off Machinery Faster — See Your 2025 Tax Savings

Section 179 lets many businesses deduct the full purchase price of qualifying equipment placed in service this year. Use our quick calculator to estimate savings on new or used machines, then call our team to plan your purchase and delivery.

Browse Machines Call: 626‑444‑0311 Email: [email protected]
2025 Section 179 Limit
Up to $2,500,000 expensing (phases out beginning at $4,000,000 placed-in-service).
100% Bonus Depreciation
Available on qualifying property placed in service on or after Jan 20, 2025. Special 40% rate applies to 1/1–1/19/2025 placements.
New or Used Qualify
Section 179 generally applies to new and used equipment that’s new-to-you and used >50% for business.

Quick Savings Calculator

Estimate first‑year tax deductions and (optionally) a financed monthly payment. This is a simplified tool — always confirm with your tax professional.

Quick amounts:
Section 179/Bonus are generally available whether you pay cash or finance (subject to eligibility and use‑tests).
Deduction TypeAmount
Section 179 Deduction$50,000
Bonus Depreciation$0
Total First‑Year Deduction$50,000
Cash ImpactAmount
Estimated Tax Savings$10,500
Net Cost After Savings$39,500

Assumes sufficient taxable income to fully utilize Section 179. Bonus may create/expand a loss that can be carried forward — ask your CPA.

Popular Equipment Eligible for Section 179

We help you select, finance, rig, and install so your machine is placed in service in time.

Press Brakes
Milling Machines
CNC Machines
Placed‑in‑Service Matters
Equipment must be installed and ready to use in the tax year to claim 179/Bonus.
New or Used
Section 179 generally covers new‑to‑you equipment; Bonus also covers used in 2025.
Limits & Phase‑Out
179 deduction up to $2.5M; phases out $1‑for‑$1 after $4M placed‑in‑service.
Financed or Purchased
179 often applies whether you buy outright or finance/lease with qualifying terms.

Example: $50,000 Equipment Purchase

Line ItemAmount
Equipment Cost$50,000
Section 179 Deduction$50,000
Bonus Depreciation$0
Total First‑Year Deduction$50,000
Estimated Cash Savings (21% tax)$10,500
Net Cost After Savings$39,500

If your total placed‑in‑service purchases exceed the 179 phase‑out threshold, 100% Bonus (based on placed‑in‑service date) may apply to the remainder. We’ll help you plan timing and delivery to maximize your deduction.

FAQs

What is Section 179?

It allows many businesses to immediately expense the full purchase price of qualifying equipment placed in service during the tax year, up to the annual limit. It’s designed to encourage investment in productive equipment.

Who qualifies?

Generally, businesses that purchase, finance or lease qualifying equipment that is used more than 50% for business and placed in service during the tax year. Consult your tax advisor about your situation.

What’s different in 2025?

Higher 179 limits (up to $2.5M, phasing out starting at $4M) and 100% bonus depreciation is available for qualifying property placed in service on or after Jan 20, 2025. Assets placed in service Jan 1–19, 2025 generally qualify for a 40% bonus rate under transitional rules.

Does used equipment qualify?

Yes, if it’s new-to-you and otherwise eligible, used equipment generally qualifies for Section 179. Bonus depreciation also applies to used property in 2025 when other requirements are met.

Do I have to buy outright?

No. Many financed purchases and certain leases can qualify. Talk with your lender and tax advisor to structure terms correctly.

What about business vehicles?

Special caps and rules apply to vehicles (e.g., SUVs). Ask your CPA for current limits.

This page is general information, not tax, legal, or accounting advice. Always consult your CPA. Availability of any deduction depends on your facts, tax position, and timely placed‑in‑service.

Ready to Plan Your Purchase?

We’ll help you select, schedule delivery, and coordinate rigging so your machine is placed in service before year‑end.