Section 179
Calculate your estimated tax savings for your financed equipment when you use the Section 179 deduction.
Bonus depreciation
- Can be used in conjunction with Section 179
- To be applied to purchased property net of Section 179 deduction (total property less 179 allowed)
- For 2025, first-year allowance is now 100%; for equipment acquired and placed in service after January 19, 2025
MACRS depreciation
- Any asset value purchased after reductions from Section 179 and bonus will still be eligible for ordinary depreciation rules under the Modified Accelerated Cost Recovery System, or MACRS