WHAT YOU NEED TO KNOW

Section-179
Tax Deduction

What is Section - 179?
  • Section-179 of the IRS tax code allows businesses to deduct the full cost of new or used equipment from their 2023 taxes!

  • Deduct the full purchase price of qualifying equipment or software leased or financed during the tax year.

  • This means if you finance or lease a piece of qualifying equipment, you can deduct the full purchase price from your gross income.

  • It's an incentive created by the U.S. government to encourage businesses to buy equipment and invest in themselves, making a huge difference to your company’s bottom line.

Increased 2023 Tax Deduction Limit to $1,160,000
  • The new 2023 Section 179 deduction limit is $1,160,000.

  • Good on new and used equipment & off-the-shelf software.

Spending Cap on Equipment Purchases is $4 million
  • This is the maximum amount that can be spent on equipment before the Section-179 Deduction begins to reduce on a dollar-for-dollar basis.

  • This spending cap makes Section-179 a true small business tax incentive. This makes it a very effective tax deduction for small and medium businesses, who typically will not hit $4,050,000 in purchases in any given year.

100% Bonus Depreciation
  • Bonus Depreciation is generally taken after the Section-179 spending cap is reached and is available for new and used equipment.

  • The bonus depreciation is made retroactive to 9/27/2017! 

Acxion Financial does not give tax advice; please consult with your tax advisor to determine your savings and specific tax implications of equipment finance leases.
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