Section 179 Deduction | United States IRS Tax Code
Maximize Your Tax Savings with Section 179
Deduct up to $3,000,000 in equipment purchases in the year you buy. Put your cattle chute to work and write it off. Thanks to Section 179, businesses like yours can deduct the full purchase price of qualifying equipment, from cattle handling systems to zero-turn mowers, from your taxable income. Whether you’re running a ranch, mowing acreage, or outfitting your shop, this federal incentive can save you thousands. Here's how it works:
Who Qualifies?
- Any U.S.-based business that purchases and uses qualifying equipment in the same tax year
- Includes ranchers, landscapers, ag contractors, mowing service operators, and acreage owners
- Equipment must be used for more than 50% for business purposes
What Equipment Qualifies?
- Cattle chutes, alleys, tubs
- Portable corrals and handling systems
- Zero-turn mowers used for business (commercial mowing or large-acreage maintenance)
What You Can Save (Based on $20,000 Equipment Purchase):
Estimated Tax Bracket |
Section 179 Deduction |
Actual Dollar Savings |
Effective Cost After Tax |
22% |
100% |
$4,400 |
$15,600 |
30% |
100% |
$6,000 |
$14,000 |
35% |
100% |
$7,000 |
$13,000 |
37% |
100% |
$7,400 |
$12,600 |
How to Apply:
- Let your tax advisor know you’re claiming the Section 179 deduction (IRS Form 4562)
- Keep purchase records and proof that equipment was in service during the year
Additional Information:
For more information on how Section 179 can benefit you:
*Deduction is based off of your current tax bracket. Equipment MUST BE purchased and used by DEC 31, 2025.
If you would like assistance, pricing, or information on equipment, please fill out the form below.