Section 179

There has never been a better time to invest in machinery.

What is Section 179 Deduction?

Section 179 of the IRS Tax Code lets businesses deduct the full cost of qualifying equipment and software in the same tax year they're purchased, rather than depreciating over time.

What are the Section 179 Limits for 2024?

For 2024, the Section 179 deduction limit increased to $1,220,000, with a total capital purchase limit of $3,050,000. In 2023, the limits were $1,160,000 and $2,890,000, respectively.

Bonus Depreciation: 60% for 2024

Bonus Depreciation is applied after the Section 179 spending limit is exceeded. It can be used for both new and used equipment.

How much can Section 179 save you in 2024?

The Section 179 Deduction can significantly lower your equipment costs. To estimate your tax savings, simply input the purchase price of your equipment or software into the calculator, and it will calculate your potential savings for you.

Section 179: Tax Deduction Calculator


















The calculator shows an estimated tax scenario based on general assumptions, which may not fit your specific business. This is not tax advice. The tax treatment applies to purchases or capitalized lease-purchase transactions. Consult your tax advisor to understand the tax effects of buying equipment or software. For more details and updated calculations, visit www.section179.org.